20Prescribed reporting exemption criteria—the Act, s 7.3(4)(d)

20 Prescribed reporting exemption criteria—the Act, s 7.3(4)(d)

20 Prescribed reporting exemption criteria—the Act, s 7.3(4)(d)

For the Act, section 7.3(4)(d), the following criteria are prescribed—

(a) whether there are users of information contained in the financial reports for the relevant SDA accounts,

(b) whether the relevant SDA accounts are subject to the direction and control of a responsible Minister or GSF agency,

(c) whether the financial position and financial performance of the relevant SDA accounts are—

(i) consolidated within the financial statements of a GSF agency, or

(ii) disclosed as administered activities by a GSF agency in the notes to the financial statements of the GSF agency.