13Prescribed reporting exemption criteria—the Act, s 7.3(4)(a)–(c)

13 Prescribed reporting exemption criteria—the Act, s 7.3(4)(a)–(c)

13 Prescribed reporting exemption criteria—the Act, s 7.3(4)(a)–(c)

For the Act, section 7.3(4)(a)–(c), the following criteria are prescribed—

(a) whether there are users of information contained in the annual GSF financial statements for the relevant agencies,

(b) whether the relevant agencies are subject to the direction and control of—

(i) a responsible Minister, or

(ii) another GSF agency,

(c) whether the financial position and financial performance of the relevant agencies are consolidated within the financial statements of other GSF agencies,

(d) whether the relevant agencies generally hold cash or cash equivalents.