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Financial Management Act 1994
46Tabling requirements
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46 Tabling requirements
S. 46(1) substituted by Nos 42/1997 s. 6, 30/2025 s. 18A(1).
(1) Subject to subsections (2) and (3), the relevant Minister of a department or public body must cause the report of operations and audited financial statements of the department or public body for a financial year to be transmitted to each House of the Parliament on or after the next following 15 October and before the earlier of—
(a) the end of the next following fourth month of the financial year; or
(b) either—
(i) the expiration of the fourth sitting day of that House after the report is received by the relevant Minister; or
(ii) if the first sitting day of a House of the Parliament after the report is received by the relevant Minister is more than 14 days after the date of receipt of the report, the expiration of the fourteenth day after the report is received by the relevant Minister.
S. 46(1A) inserted by No. 30/2025 s. 18A(1).
(1A) On transmitting a report under subsection (1), the relevant Minister must report to each House of Parliament the date of receipt by the relevant Minister of the report.
S. 46(1B) inserted by No. 30/2025 s. 18A(1).
(1B) The relevant Minister must not direct a department or public body to submit its report of operations and audited financial statements to the relevant Minister on a particular date.
S. 46(2) amended by No. 1/1998
s. 14(a).
(2) If it appears to the relevant Minister from the financial statements of the department or public body that the expenses and obligations of the department or public body in respect of the financial year do not exceed $5 000 000, the relevant Minister—
(a) must report to each House of the Parliament the receipt by him or her of the report of operations and financial statements of the department or public body; and
S. 46(2)(b) amended by No. 30/2025 s. 18A(2).
(b) if a member of either House of the Parliament so requests, must cause the report of operations and financial statements to be transmitted to each House of the Parliament on or before—
S. 46(2)(b)(i) inserted by No. 30/2025 s. 18A(2).
(i) the expiration of the fourth sitting day of that House after the request; or
S. 46(2)(b)(ii) inserted by No. 30/2025 s. 18A(2).
(ii) if the first sitting day of a House of the Parliament after the request is more than 14 days after the request, the expiration of the fourteenth day after that request.
(3) If the relevant Minister of a department or public body has not received the report of operations and financial statements of the department or public body in time for him or her to comply with subsection (1), the relevant Minister—
(a) must cause that fact and the reasons for it to be reported to each House of the Parliament; and
(b) must cause the report of operations and financial statements to be laid before each House of the Parliament as soon as practicable after they are received by him or her.
S. 46(3A) inserted by No. 30/2025 s. 18A(3).
(3A) The clerk of each House of the Parliament must cause a report transmitted under subsection (1) or (2) to be laid before the House on the day on which it is received or on the next sitting day of the House.
S. 46(3B) inserted by No. 30/2025 s. 18A(3).
(3B) If the relevant Minister proposes to transmit a report to the Parliament on a day on which neither House of the Parliament is sitting, the relevant Minister must—
(a) give at least one business day's notice of the relevant Minister's intention to do so to the clerk of each House of the Parliament; and
(b) give the report to the clerk of each House on the day indicated in the notice.
S. 46(3C) inserted by No. 30/2025 s. 18A(3).
(3C) The clerk of each House must—
(a) notify each member of the House of the receipt of a notice under subsection (3B)(a) on the same day that the clerk receives that notice; and
(b) give a copy of the report to each member of the House as soon as practicable after the report is received under subsection (3B)(b); and
(c) cause the report to be laid before the House on the next sitting day of the House.
S. 46(3D) inserted by No. 30/2025 s. 18A(3).
(3D) A copy of a report that is given to the clerks under subsection (3B)(b) is taken to have been published by order, or under the authority, of the Houses of Parliament*.*
S. 46(3E) inserted by No. 30/2025 s. 18A(3).
(3E) The publication of a document by the relevant Minister under subsection (3B)(b) is absolutely privileged and the provisions of sections 73 and 74 of the **Constitution Act 1975** and any other enactment or rule of law relating to the publication of the proceedings of the Parliament apply to and in relation to the publication of the document as if it were a document to which those sections applied and had been published by the Government Printer under the authority of the Parliament.
S. 46(4) inserted by No. 53/1999 s. 24(6).
(4) This section does not apply to the Victorian Auditor-General's Office[[3]](#endnote-4).
Note to s. 46 inserted by No. 30/2025 s. 18A(4).
Section 4 of the **Members of Parliament (Standards) Act 1978** sets out values that a Minister should demonstrate in the carrying out of the Minister's public duties. These values include accountability.
S. 47 substituted by No. 43/1995 s. 4.