5Meaning of reporting entity

## 5 Meaning of reporting entity (c) a corporate Commonwealth entity, or a Commonwealth company, within the meaning of the Public Governance, Performance and Accountability Act 2013, which has a consolidated revenue of at least $100 million for the reporting period; > Note: The Commonwealth is required to report on behalf of non‑corporate Commonwealth entities within the meaning of the Public Governance, Performance and Accountability Act 2013: see section 15 of this Act. (a) in the case of a body corporate—carries on business in Australia, a State or a Territory within the meaning of the Corporations Act 2001 (see section 21 of that Act); or