36Treasurer's revised estimates report

36 Treasurer's revised estimates report

(1)  The Treasurer is to publish a report (the revised estimates report) no later than 15 February in the financial year to which it relates.

(2)  The Treasurer is to publish the expected date for the publication of the revised estimates report at least 7 days before the expected date.

(3)  The revised estimates report is to contain, in respect of the major General Government Sector statements as defined by the Australian Accounting Standards and disclosed in the Budget Papers –

(a) original estimates disclosed in the Budget Papers for the current financial year; and

(b) revised estimates for the current financial year; and

(c) revised forward estimates.

(4)  The revised estimates report is to contain an explanation of any material variation between the original estimates disclosed in the Budget Papers and the revised estimates for the current financial year.

(5)  The revised estimates report is to contain an assessment of the Government's fiscal performance against its current fiscal strategy statement, within the meaning of the Charter of Budget Responsibility Act 2007 .

(6)  The revised estimates report is to contain in respect of the major Public Account statements disclosed in the Budget Papers –

(a) original estimates of Public Account receipts and expenditures disclosed in the Budget Papers for the current financial year; and

(b) revised estimates of Public Account receipts and expenditures for the current financial year.

(7)  The Treasurer may include in the revised estimates report, in the form, or manner, if any, that the Treasurer determines, any other financial or statistical report.