46Annual report for Commonwealth entities

#### 46 Annual report for Commonwealth entities (1) After the end of each reporting period for a Commonwealth entity, the accountable authority of the entity must prepare and give an annual report to the entity’s responsible Minister, for presentation to the Parliament, on the entity’s activities during the period. > Note: A Commonwealth entity’s annual report must include the entity’s annual performance statements and annual financial statements (see paragraph 39(1)(b) and subsection 43(4)). (2) The annual report must be given to the responsible Minister by: (a) the 15th day of the fourth month after the end of the reporting period for the entity; or (b) the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901. (3) The annual report must comply with any requirements prescribed by the rules. (4) Before rules are made for the purposes of subsection (3), the rules must be approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.