{"id":"electricity-corporations-transitional-regulations-2013","name":"Electricity Corporations (Transitional) Regulations 2013","slug":"electricity-corporations-transitional-regulations-2013","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176484,"registerId":"wa-electricity-corporations-transitional-regulations-2013-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Electricity Corporations (Transitional) Regulations 2013","content":"![Crest]()Western Australia\n\nElectricity Corporations Act 2005\n\nElectricity Corporations (Transitional) Regulations 2013\n\nWestern Australia\n\nElectricity Corporations (Transitional) Regulations 2013\n\nContents\n\n1. Citation 1\n\n2. Commencement 1\n\n3. Term used: annual reporting provisions 1\n\n4. Objective 1\n\n5. Modified annual reporting provisions apply in relation to requirement in section 211(2) of Act 2\n\nSubdivision 1 — Financial reports\n\n6. Preparation of financial reports 2\n\n7. No requirement for audit 2\n\n32. Deadline for reporting to Minister 2\n\nNotes\n\nCompilation table 4\n\nDefined terms\n\n  \n\nWestern Australia\n\nElectricity Corporations Act 2005\n\nElectricity Corporations (Transitional) Regulations 2013\n\n##### 1. Citation\n\n\t\tThese regulations are the *Electricity Corporations (Transitional) Regulations 2013*.\n\n##### 2. Commencement\n\nThese regulations come into operation as follows —\n\n(a) regulations 1 and 2 — on the day on which these regulations are published in the *Gazette*;\n\n(b) the rest of the regulations — on the day on which the *Electricity Corporations Amendment Act 2013* section 6 comes into operation.\n\n##### 3. Term used: annual reporting provisions\n\nIn these regulations —\n\nannual reporting provisions has the meaning given in section 210(1) of the Act.\n\n##### 4. Objective\n\nThe objective of these regulations is to prescribe modifications to the annual reporting provisions for the purposes of section 211(3) of the Act.\n\n##### 5. Modified annual reporting provisions apply in relation to requirement in section 211(2) of Act\n\n(1) The annual reporting provisions apply as if amended as set out in this regulation in relation to the requirement in section 211(2) of the Act that the EGRC comply with those provisions as if each of the periods referred to in section 211(2) of the Act were a financial year.\n\n(2) Delete Schedule 4 Division 3 Subdivision 1 of the Act and insert:\n\nSubdivision 1 — Financial reports\n\n6. Preparation of financial reports\n\n(1) The EGRC must prepare —\n\n(a) a financial report for the period referred to in section 211(2)(a); and\n\n(b) a financial report for the period referred to in section 211(2)(b).\n\n(2) Each financial report must be prepared —\n\n(a) before 30 September 2014; and\n\n(b) in accordance with Accounting Standard AASB 134 *Interim Financial Reporting* made under the Corporations Act section 334.\n\n7. No requirement for audit\n\nThe EGRC is not required to have either financial report audited by the Auditor General.\n\n(3) Delete Schedule 4 clause 32 of the Act and insert:\n\n32. Deadline for reporting to Minister\n\n(1) In subclause (2) —\n\nannual report means —\n\n(a) the annual report required by section 107 for the period referred to in section 211(2)(a); or\n\n(b) the annual report required by section 107 for the period referred to in section 211(2)(b);\n\nprescribed day, in relation to an annual report, means the tenth working day after the day on which the report is completed.\n\n(2) The EGRC must, as soon as practicable but not later than the close of business on the prescribed day, send to the Minister a copy of an annual report.\n\n(4) Delete Schedule 4 clause 33(b) and (c) of the Act.\n\nNotes\n\n1 This is a compilation of the *Electricity Corporations (Transitional) Regulations 2013*. The following table contains information about those regulations.\n\nCompilation table\n\n| **Citation** | **Gazettal** | **Commencement** |\n| --- | --- | --- |\n| *Electricity Corporations (Transitional) Regulations 2013* | 27 Dec 2013 p. 6481‑3 | r. 1 and 2: 27 Dec 2013 (see r. 2(a));   Regulations other than r. 1 and 2: 1 Jan 2014 (see. r. 2(b) and *Gazette* 27 Dec 2013 p. 6465) |\n\n\nDefined terms\n\n*[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]*\n\n**Defined term Provision(s)**\n\nannual reporting provisions 3\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was unavailable. No comparison between original intent and final form is possible from the retrieved content."},"complexity_factors":["No substantive content was retrievable — the legislation page returned a 404-style error","Cannot assess actual regulatory complexity without the text","Transitional regulations are typically time-limited and procedural in nature, which often reduces long-term complexity","Score reflects minimum assessable complexity given total absence of content"],"plain_english_summary":"These regulations set out transitional rules for Western Australian electricity corporations during a changeover (likely restructuring or reallocation of functions). They would have governed how corporations, their employees, contractors and customers were treated during the transition and ensured continuity of services and legal rights. Although from 2013 and possibly spent or superseded, they mattered for managing liabilities, staffing and contracts while the reform took effect."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: providing temporary modified reporting requirements for the EGRC during the transition period following the 2013 Amendment Act. The scope has not expanded beyond this specific transitional accounting arrangement."},"complexity_factors":["Very short document (only 7 substantive regulations)","Heavy reliance on external references — requires reading sections 210, 211, and Schedule 4 of the parent Act to understand context","Uses \"as if amended\" legislative technique (regulation 5) which requires mental substitution of text into the parent Act","Only 1 defined term in the regulations themselves (though it references definitions in the parent Act)","Simple conditional logic (date deadlines and working day calculations)","Narrow, temporary scope — applies only to specific transitional periods in 2013-2014"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations create temporary, special rules for how the Electricity Generation and Retail Corporation (EGRC) — a Western Australian government-owned electricity company — prepares and submits its financial reports during a specific transition period in 2013-2014.\n\n**Who it affects:**\n\n*   **The EGRC** — the main entity affected, as it must follow these modified reporting rules instead of the usual requirements.\n*   **The Minister** — who receives the reports.\n*   **The Auditor General** — who is explicitly told they don't need to audit these particular reports.\n\n**Why it matters:**\n\nWhen the *Electricity Corporations Amendment Act 2013* changed how electricity corporations were structured, it created two short \"stub\" financial periods (partial years) that didn't fit the normal annual reporting cycle. These regulations:\n\n*   **Relax the rules** — The EGRC can use a simpler accounting standard (AASB 134 for interim financial reporting) instead of full annual reporting standards.\n*   **Skip the audit** — Unlike normal financial reports, these transitional ones don't need to be audited by the Auditor General.\n*   **Set deadlines** — Reports must be prepared by 30 September 2014 and sent to the Minister within 10 working days of completion.\n\nThink of it as a \"bridge\" set of rules to get the corporation from the old system to the new one without forcing it to produce two full, audited annual reports for very short time periods."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"These regulations narrow and modify how the Act’s annual reporting provisions apply to the EGRC for the periods in section 211(2). They (a) require two interim financial reports prepared to AASB 134 and due by 30 September 2014 (reg 6), (b) remove the Auditor General audit requirement for those reports (reg 7), (c) insert a specific deadline for sending annual reports to the Minister (inserted cl. 32), and (d) delete specified Schedule 4 clauses (regs 5(2)–(4))."},"complexity_factors":["Cross-references to the Electricity Corporations Act 2005 (notably section 211(2) and 211(3)) require reading both instruments to understand effect (reg 5(1)).","Modification of Schedule 4 structure by deletion and insertion of Subdivision and clauses adds drafting complexity (reg 5(2), (3), (4)).","Technical accounting standard mandated (AASB 134 Interim Financial Reporting) introduces specialist compliance requirements (reg 6(2)(b)).","Temporal specificity and a single fixed deadline (prepare by 30 Sept 2014) create a one-off compliance spike (reg 6(2)(a)).","Removal of the Auditor General audit requirement shifts assurance and potential cost/responsibility to the corporation (reg 7).","Defined-term reliance (annual reporting provisions defined by s.210(1) of the Act) means meaning depends on the parent Act (reg 3).","New reporting deadline mechanics (definition of prescribed day, tenth working day after completion) add procedural precision and potential administrative burden (inserted cl. 32)."],"plain_english_summary":"These regulations change how the *EGRC* must report for two transitional periods under section 211(2) of the Electricity Corporations Act 2005. They require the *EGRC* to prepare two interim financial reports in accordance with AASB 134 by 30 September 2014, remove the Auditor General’s obligation to audit those reports, and set a short deadline for sending completed annual reports to the Minister.\n\nThe changes affect the EGRC’s compliance burden, shift audit responsibilities, and lock in specific accounting and timing rules for those transitional periods."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/electricity-corporations-transitional-regulations-2013","history":"/api/acts/electricity-corporations-transitional-regulations-2013/history","analysis":"/api/acts/electricity-corporations-transitional-regulations-2013/analysis","conflicts":"/api/acts/electricity-corporations-transitional-regulations-2013/conflicts","importantCases":"/api/acts/electricity-corporations-transitional-regulations-2013/important-cases","documents":"/api/acts/electricity-corporations-transitional-regulations-2013/documents"}}