74Certain matters to be included in annual reports

#### 74 Certain matters to be included in annual reports (1) The annual report in relation to a financial year: (a) of each Entity through which the Commonwealth acts; and (b) of each Commonwealth authority that is required, under the Act or other law by or in accordance with which the authority is established or incorporated, to prepare an annual report of its activities with a view to that report being laid before each House of the Parliament; must include details of the following matters: (c) the health and safety management arrangements of the Entity or authority; (d) initiatives taken during the year to ensure the health, safety and welfare at work of employees and contractors of the Entity or authority; (da) health and safety outcomes (including the impact on injury rates of employees and contractors of the Entity or authority) achieved as a result of initiatives mentioned under paragraph (d) or previous initiatives; (e) statistics of any accidents or dangerous occurrences during the year that arose out of the conduct of undertakings by the Entity or authority and that required the giving of notice under section 68; (f) any investigations conducted during the year that relate to undertakings carried on by the employer, including details of all notices given to the employer under section 29, 46 or 47 during the year; (g) such other matters as are required by guidelines approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit. (2) Where an annual report of the activities of the Commonwealth authority is not required, under the Act or other law by or in accordance with which the authority is established or incorporated, to be prepared with a view to its being laid before each House of the Parliament, a report concerning details, in relation to the authority in relation to a particular financial year, of the matters referred to in subsection (1), must be attached: (a) if a controlling interest in the Commonwealth authority is held, either directly or indirectly, by another Commonwealth authority in respect of the activities of which an annual report is so required to be prepared—to that annual report; or (b) if a controlling interest in the Commonwealth authority is not so held—to the annual report of the Entity or an Entity, administered by the responsible Minister for the first‑mentioned authority.