Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

1 Short title

This Act may be cited as the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

<table cellspacing="0" cellpadding="0" style="width:355.55pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:344.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Commencement information</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Column 3</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Provision(s)</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Commencement</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Date/Details</span></p></td></tr></thead><tbody><tr><td style="width:74.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><a id="opcBkStart"></a><span>1.</span><span> </span><span>Sections</span><span> </span><span>1 to 4 and anything in this Act not elsewhere covered by this table</span></p></td><td style="width:180.7pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The day this Act receives the Royal Assent.</span></p></td><td style="width:68.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>30</span><span> </span><span>June 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2.</span><span> </span><span>Schedules</span><span> </span><span>1 to 4</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3.</span><span> </span><span>Schedule</span><span> </span><span>5, Parts</span><span> </span><span>1 and 2</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4.</span><span> </span><span>Schedule</span><span> </span><span>5, Part</span><span> </span><span>3</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>; and</span></p><p class="Tablea"><span>(b) immediately after the commencement of Schedules</span><span> </span><span>3 and 6 to the </span><span style="font-style:italic">Agricultural and Veterinary Chemicals Legislation Amendment Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>5.</span><span> </span><span>Schedule</span><span> </span><span>5, Parts</span><span> </span><span>4 to 6</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6.</span><span> </span><span>Schedules</span><span> </span><span>6 to 12</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>7.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>1</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>; and</span></p><p class="Tablea"><span>(b) immediately after the commencement of Schedules</span><span> </span><span>3, 5 and 6 to the </span><span style="font-style:italic">Agricultural and Veterinary Chemicals Legislation Amendment Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>8.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>2</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>; and</span></p><p class="Tablea"><span>(b) immediately after Part</span><span> </span><span>2 of Schedule</span><span> </span><span>2 to the </span><span style="font-style:italic">Antarctic Treaty (Environment Protection) Amendment Act 2012</span><span> commences.</span></p><p class="Tabletext"><span>However, the provision(s) do not commence at all if the event mentioned in paragraph</span><span> </span><span>(b) does not occur.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>9.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>3</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>; and</span></p><p class="Tablea"><span>(b) immediately after the commencement of Part</span><span> </span><span>2 of Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Grape and Wine Legislation Amendment (Australian Grape and Wine Authority) Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>10.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>4, Division</span><span> </span><span>1</span></p></td><td style="width:180.7pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of the provision(s) covered by table item</span><span> </span><span>5.</span></p><p class="Tabletext"><span>However, if Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures) Act 2013</span><span> commences before or at that time, the provision(s) do not commence at all.</span></p></td><td style="width:68.4pt; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>11.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>4, Division</span><span> </span><span>2</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of the provision(s) covered by table item</span><span> </span><span>5; and</span></p><p class="Tablea"><span>(b) immediately after the commencement of Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures) Act 2013</span><span>.</span></p><p class="Tabletext"><span>However, the provision(s) do not commence at all if the event mentioned in paragraph</span><span> </span><span>(b) does not occur.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>October 2014</span></p><p class="Tabletext"><span>(paragraph</span><span> </span><span>(b) applies)</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>4, Division</span><span> </span><span>3</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The later of:</span></p><p class="Tablea"><span>(a) immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>; and</span></p><p class="Tablea"><span>(b) immediately after the commencement of Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures No.</span><span style="font-style:italic"> </span><span style="font-style:italic">2) Act 2013</span><span>.</span></p><p class="Tabletext"><span>However, the provision(s) do not commence at all if the event mentioned in paragraph</span><span> </span><span>(b) does not occur.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>October 2014</span></p><p class="Tabletext"><span>(paragraph</span><span> </span><span>(b) applies)</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>13.</span><span> </span><span>Schedule</span><span> </span><span>13, Part</span><span> </span><span>5</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p><p class="Tabletext"><span>However, if Schedule</span><span> </span><span>3 to the </span><span style="font-style:italic">Wheat Export Marketing Amendment Act 2012 </span><span>commences before or at that time, the provision(s) do not commence at all.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr><tr><td style="width:74.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>14.</span><span> </span><span>Schedule</span><span> </span><span>14</span></p></td><td style="width:180.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Immediately after the commencement of section</span><span> </span><span>6 of the </span><span style="font-style:italic">Public Governance, Performance and Accountability Act 2013</span><span>.</span></p></td><td style="width:68.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>1</span><span> </span><span>July 2014</span></p></td></tr></tbody></table>

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3 Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4 Definitions

In this Act:

CAC Act means the Commonwealth Authorities and Companies Act 1997, as in force immediately before the commencement time.

commencement time means immediately after the commencement of section 6 of the PGPA Act.

FMA Act means the Financial Management and Accountability Act 1997, as in force immediately before the commencement time.

PGPA Act means the Public Governance, Performance and Accountability Act 2013.

reporting period has the meaning given by the PGPA Act.

Schedule 1—Application provisions for and amendments of the PGPA Act

Part 1—Delayed application of certain provisions of Parts 2‑3 and 3‑2 of the PGPA Act

1 Corporate plans

Sections 35 and 95 of the PGPA Act (which deal with corporate plans for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2015.

2 Budget estimates

Sections 36 and 96 of the PGPA Act (which deal with budget estimates for Commonwealth entities and wholly‑owned Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2014.

3 Annual performance statements

Sections 39 and 40 of the PGPA Act (which deal with annual performance statements for Commonwealth entities) apply in relation to reporting periods for those entities that commence on or after 1 July 2015.

4 Annual financial statements

Sections 42 and 43 of the PGPA Act (which deal with annual financial statements for Commonwealth entities) apply in relation to reporting periods for those entities that commence on or after 1 July 2014.

5 Audit of financial statements of subsidiaries

Sections 44 and 99 of the PGPA Act (which deal with audits of financial statements of subsidiaries of Commonwealth entities or Commonwealth companies) apply in relation to reporting periods for those subsidiaries that commence on or after 1 July 2014.

6 Annual reports

Sections 46 and 97 of the PGPA Act (which deal with annual reports for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2014.

7 Australian Government financial reporting

Sections 47, 48 and 49 of the PGPA Act (which deal with Australian Government financial reporting) apply in relation to the 2014‑2015 financial year and later financial years.

Part 2—Other application provisions

8 Duties of officials—use of position

Section 27 of the PGPA Act (which deals with the duty of officials in relation to the use of their position) applies to uses occurring after the commencement time.

9 Duties of officials—use of information

Section 28 of the PGPA Act (which deals with the duty of officials in relation to the use of information) applies to uses by officials occurring after the commencement time of information obtained by the officials before or after that time.

10 Duties of officials—disclosure of interests

Section 29 of the PGPA Act (which deals with the duty of officials to disclose their interests) applies to interests that arise for officials before or after the commencement time.

11 Termination of appointment

Section 30 of the PGPA Act (which deals with termination of appointment) applies to appointments made before or after the commencement time.

12 Banking

Section 55 of the PGPA Act (which deals with amounts received by officials) applies to amounts received after the commencement time.

13 Waiver of amounts and modification of payment terms

Section 63 of the PGPA Act (which deals with waiver of amounts owing to the Commonwealth and modification of payment terms) applies to amounts owing to the Commonwealth before or after the commencement time.

14 Set‑off

Section 64 of the PGPA Act (which deals with setting off amounts owing to or by the Commonwealth) applies to amounts owing to or by the Commonwealth before or after the commencement time.

15 Gifts of relevant property

Sections 66 and 67 of the PGPA Act (which deal with gifts of property) apply to gifts made after the commencement time of property acquired before or after that time.

16 Losses of relevant money or relevant property

Sections 68, 69 and 70 of the PGPA Act (which deal with losses of relevant money or relevant property) apply to losses occurring after the commencement time.

17 Ministers to inform Parliament of certain events

Section 72 of the PGPA Act (which requires Ministers to inform Parliament of certain events) applies to events occurring after the commencement time.

18 Receipt of amounts by non‑corporate Commonwealth entities

Section 74 of the PGPA Act (which deals with amounts received by non‑corporate Commonwealth entities) applies to amounts received after the commencement time.

19 Transfers of functions between non‑corporate Commonwealth entities

Section 75 of the PGPA Act (which deals with transfers of functions between non‑corporate Commonwealth entities) applies to determinations made after the commencement time in relation to transfers of functions occurring before or after that time.

20 Payments between non‑corporate Commonwealth entities

Section 76 of the PGPA Act (which deals with payments made between non‑corporate Commonwealth entities) applies to payments made after the commencement time.

21 Repayments by the Commonwealth

Section 77 of the PGPA Act (which deals with repayments of amounts received by the Commonwealth) applies to amounts received by the Commonwealth before or after the commencement time.

22 Special accounts

Section 80 of the PGPA Act (which deals with special accounts) applies to special accounts established before or after the commencement time.

23 Recovery of debts

Rules made for the purposes of paragraph 103(c) of the PGPA Act (which deals with recovery of debts) apply to:

(a) debts incurred after the commencement time; and
(b) debts incurred before that time, but only if the recovery of the debt had not been pursued before that time.

Part 3—Amendments

Public Governance, Performance and Accountability Act 2013

24 At the end of section 101

Add:

(4) Despite subsection 14(2) of the Legislative Instruments Act 2003, the rules may provide in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in instructions given under section 20A of this Act as in force or existing from time to time.

Schedule 2—Amendment of the Financial Management and Accountability Act 1997

Part 1—Amendments

Financial Management and Accountability Act 1997

1 Reader’s guide

Repeal the guide.

2 Title

Omit “the proper use and management of public money, public property and other Commonwealth resources”, substitute “powers to make commitments to spend money and powers in relation to companies”.

3 Section 1

Omit “Financial Management and Accountability”, substitute “Financial Framework (Supplementary Powers)”.

4 After section 2

Insert:

2A Simplified outline of this Act

This Act confers on the Commonwealth, in certain circumstances, the powers:

(a) to make arrangements under which relevant money and other CRF money can be spent, or to make grants of financial assistance; and

(b) to form, or otherwise be involved in, companies.

The arrangements, grants, programs and companies (or classes of arrangements or grants) in relation to which the powers are conferred are specified in the regulations.

5 At the end of Part 1

Add:

5 Definitions

In this Act:

accountable authority has the meaning given by the Public Governance, Performance and Accountability Act 2013.

Finance Minister means the Minister administering this Act.

Minister includes the President of the Senate or the Speaker of the House of Representatives.

non‑corporate Commonwealth entity has the meaning given by the Public Governance, Performance and Accountability Act 2013.

official has the meaning given by the Public Governance, Performance and Accountability Act 2013.

other CRF money has the meaning given by the Public Governance, Performance and Accountability Act 2013.

relevant money has the meaning given by the Public Governance, Performance and Accountability Act 2013.

6 Relationship with the finance law

This Act and the regulations are to be read together with the finance law (within the meaning of the Public Governance, Performance and Accountability Act 2013).

6 Parts 2 and 3

Repeal the Parts.

7 Part 4 (heading)

Repeal the heading, substitute:

Part 2—Supplementary powers to make commitments to spend money and be involved in companies etc.

8 Divisions 1 to 3A of Part 4

Repeal the Divisions.

9 Division 3B of Part 4 (heading)

Repeal the heading.

10 Section 32B (heading)

Repeal the heading, substitute:

32B Supplementary powers to make commitments to spend relevant money and other CRF money etc.

11 Subparagraph 32B(1)(a)(i)

Omit “public money”, substitute “relevant money or other CRF money”.

12 Subsection 32B(1)

Omit “, subject to compliance with this Act, the regulations, Finance Minister’s Orders, Special Instructions and any other law”.

13 At the end of subsection 32B(1)

Add:

Note: The Public Governance, Performance and Accountability Act 2013 deals with the use and management of public resources (including relevant money and other CRF money).

14 Subsection 32B(2)

Omit “a Chief Executive” (first occurring), substitute “an accountable authority of a non‑corporate Commonwealth entity”.

15 Subsection 32B(2) (notes 1 and 2)

Repeal the notes, substitute:

Note: For the power to delegate, see section 32D.

16 Subsection 32C(3)

Omit “a Chief Executive” (first occurring), substitute “an accountable authority of a non‑corporate Commonwealth entity”.

17 Subsection 32C(3) (notes 1 and 2)

Repeal the notes, substitute:

Note: For the power to delegate, see section 32D.

18 Sections 32D and 32E

Repeal the sections, substitute:

32D Minister or accountable authority may delegate powers

Delegation by a Minister (1) A Minister may, by writing, delegate any or all of his or her powers under section 32B or 32C to an official of any non‑corporate Commonwealth entity.

Note: An accountable authority may delegate a power delegated under this section (see section 32DA).

(2) In exercising powers under a delegation, the delegate must comply with any directions of the Minister concerned. Delegation by an accountable authority (3) An accountable authority of a non‑corporate Commonwealth entity may, by writing, delegate any or all of his or her powers under section 32B or 32C to an official of any non‑corporate Commonwealth entity. (4) In exercising powers under a delegation, the delegate must comply with any directions of the accountable authority concerned.

32DA Accountable authority may sub‑delegate powers

(1) An accountable authority of a non‑corporate Commonwealth entity may, by writing, delegate to an official (the second delegate) of any non‑corporate Commonwealth entity powers and functions that have been delegated to the accountable authority by a Minister under section 32D. (2) The power or function, when exercised or performed by the second delegate, is taken for the purposes of this Act to have been exercised or performed by the Minister. (3) If the accountable authority is subject to directions in relation to the exercise of a power, or the performance of a function, delegated to the accountable authority under section 32D, then: (a) the accountable authority must give corresponding directions to the second delegate; and (b) the accountable authority may give other directions (not inconsistent with those corresponding directions) to the second delegate in relation to the exercise of that power or the performance of that function. (4) The second delegate must comply with any directions of the accountable authority.

32DB Relationship with section 23 of the Public Governance, Performance and Accountability Act 2013

Section 23 of the Public Governance, Performance and Accountability Act 2013 (which deals with the power of accountable authorities in relation to arrangements and commitments) does not authorise the accountable authority of a non‑corporate Commonwealth entity to exercise, on behalf of the Commonwealth, a power conferred on the Commonwealth by section 32B of this Act.

19 Division 4 of Part 4

Repeal the Division.

20 Part 5 (heading)

Repeal the heading.

21 Sections 37 to 39A

Repeal the sections.

22 Subsection 39B(3) (note)

Repeal the note, substitute:

Note: For the power to delegate, see section 40.

23 Subsection 39B(4)

Repeal the subsection.

24 Subsection 39B(5) (definition of Commonwealth company)

Omit “Commonwealth Authorities and Companies Act 1997”, substitute “Public Governance, Performance and Accountability Act 2013”.

25 At the end of Part 5

Add:

40 Finance Minister may delegate powers

(1) The Finance Minister may, by written instrument, delegate to an accountable authority of a non‑corporate Commonwealth entity the Finance Minister’s powers or functions under section 39B. (2) In exercising powers or functions under a delegation, the delegate must comply with any directions of the Finance Minister.

41 Executive power of the Commonwealth

This Part does not, by implication, limit the executive power of the Commonwealth.

26 Parts 6 to 8

Repeal the Parts.

27 Part 9 (heading)

Repeal the heading, substitute:

Part 3—Miscellaneous

28 Sections 58 to 64

Repeal the sections.

29 Subsection 65(1)

Omit “(1)”.

30 Subsection 65(2)

Repeal the subsection (including the note).

Part 2—Transitional and application provisions

Division 1—Transitional and application provisions

31 Allocation of certain persons to Departments of State, Departments of the Parliament and prescribed Agencies

(1) The following table provides that certain persons are taken to be officials of Commonwealth entities for the purposes of the PGPA Act.

<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Persons taken to be officials of Commonwealth entities</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>The following person …</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>is taken to be an official of this Commonwealth entity for the purposes of the PGPA Act …</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:148.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a person who immediately before the commencement time is allocated to a Department of State under paragraph</span><span> </span><span>4(1)(a) of the </span><span style="font-style:italic">Financial Management and Accountability Regulations</span><span style="font-style:italic"> </span><span style="font-style:italic">1997</span></p></td><td style="width:148.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Department of State.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a person who immediately before the commencement time is allocated to the Department of the Prime Minister and Cabinet under paragraph</span><span> </span><span>4(1)(e) of the </span><span style="font-style:italic">Financial Management and Accountability Regulations</span><span style="font-style:italic"> </span><span style="font-style:italic">1997</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Department of the Prime Minister and Cabinet.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a person who immediately before the commencement time is allocated to a Department of the Parliament under subregulation</span><span> </span><span>4(2) of the </span><span style="font-style:italic">Financial Management and Accountability Regulations</span><span style="font-style:italic"> </span><span style="font-style:italic">1997</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Department of the Parliament.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>any person who performs financial tasks in relation to a prescribed Agency as mentioned in paragraph</span><span> </span><span>5(1)(b) of the </span><span style="font-style:italic">Financial Management and Accountability Regulations</span><span style="font-style:italic"> </span><span style="font-style:italic">1997</span></p></td><td style="width:148.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the listed entity that, under this Part, the prescribed Agency is taken to become at the commencement time.</span></p></td></tr></tbody></table>

(2) A person ceases to be taken to be such an official when the person would have ceased to be covered by paragraph 4(1)(a) or (e), 5(1)(b) or subregulation 4(2) of the Financial Management and Accountability Regulations 1997.

32 Prescribed Agencies

If:

(a) immediately before the commencement time, a body, organisation or group of persons is a prescribed Agency; and
(b) at the commencement time, there is a listed entity that has the same name as the prescribed Agency;

then the prescribed Agency is taken to become the listed entity at the commencement time.

33 Notional payments and receipts by Agencies

Despite the repeal of section 6 of the FMA Act (which deals with notional payments and receipts by Agencies), that section, and any other provision of the FMA Act to the extent that it relates to that section, continues to apply after the commencement time in relation to payments made before that time.

34 Agreements with banks about receipt, transmission etc. of public money

(1) An agreement made under section 8 of the FMA Act (which deals with agreements with banks about the receipt, transmission etc. of public money) that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, section 53 of the PGPA Act.

(2) An agreement made under section 8 of the FMA Act with the Reserve Bank of Australia in relation to a central bank account that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, subsection 53(3) of the PGPA Act.

35 Public money must be promptly banked etc.

Despite the repeal of section 10 of the FMA Act (which requires public money to be promptly banked etc.), that section continues to apply after the commencement time in relation to public money received before that time.

36 Establishment of Special Accounts by Finance Minister

(1) A determination made under subsection 20(1) of the FMA Act (which deals with the establishment of Special Accounts by the Finance Minister) that is in force immediately before the commencement time is (subject to subitem (2)) taken, after that time, to have been made under subsection 78(1) of the PGPA Act.

(2) Subitem (1) does not apply to the following determinations:

(a) the Financial Management and Accountability (Establishment of SOETM Special Account ‑ FWO) Determination 2012/13;
(b) the Financial Management and Accountability (Establishment of SOETM Special Account ‑ Customs) Determination 2012/14;
(c) the Financial Management and Accountability Determination 2006/74 ‑ Security Deposits Special Account Establishment 2006;
(d) the Financial Management and Accountability (Establishment of Special Account for Department of the House of Representatives) 2011/10;
(e) the Financial Management and Accountability Determination 2005/02 ‑ Australia‑Indonesia Partnership for Reconstruction and Development (Grants) Special Account Determination 2005;
(f) the Financial Management and Accountability (Establishment of Special Account for AusAID) Determination 2011/05;
(g) the Financial Management and Accountability (Local Hospital Networks Special Account) Determination 2013/01;
(h) the Financial Management and Accountability Determination 2009/34 ‑ Joint Australian U.S. Geological and Geophysical Research Station Special Account Establishment 2009;
(i) the Financial Management and Accountability Determination 2008/24 ‑ Indigenous Communities Strategic Investment Program Special Account Establishment 2008.

37 Drawing rights

Despite the repeal of sections 26 and 27 of the FMA Act, those sections continue to apply after the commencement time until the end of 30 June 2015 as if:

(a) a reference to an official were a reference to an official within the meaning of the PGPA Act; and
(b) a reference to public money were a reference to relevant money within the meaning of the PGPA Act; and
(c) a reference to a designated Special Account appropriation were a reference to an appropriation under section 80 of the PGPA Act that relates to:
(i) the COAG Reform Fund established by the COAG Reform Fund Act 2008; or
(ii) a special account (within the meaning of the PGPA Act) established by the Nation‑building Funds Act 2008.

39 Repayments to the Commonwealth

Despite the repeal of section 30 and subsection 32A(2) of the FMA Act (which deal with repayments to the Commonwealth), those provisions continue to apply after the commencement time in relation to amounts paid by the Commonwealth before that time.

40 Appropriations to take account of recoverable GST

Despite the repeal of section 30A and subsection 32A(3) of the FMA Act (which deal with the treatment of appropriations to take account of recoverable GST), those provisions continue to apply after the commencement time in relation to payments that are made before 1 July 2015.

41 Retaining prescribed receipts

Despite the repeal of section 31 and subsection 32A(4) of the FMA Act (which deal with retaining prescribed receipts), those provisions continue to apply after the commencement time in relation to:

(a) amounts (other than amounts that relate to GST) that are received before that time; and
(b) amounts that relate to GST that are received before 1 July 2015.

42 Regulations made for the purposes of sections 32B and 39B

The amendments to sections 32B, 39B and 65 of the FMA Act made by this Schedule do not affect the continuity of any regulations that are in force for the purposes of section 32B or 39B immediately before the commencement time.

43 Delegations by Minister

(1) A delegation by a Minister under subsection 32D(1) of the FMA Act that is in force immediately before the commencement time is taken, after that time, to have been made under subsection 32D(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule.

(2) A direction given by a Minister for the purposes of subsection 32D(2) of the FMA Act that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(2) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

44 Finance Minister may approve act of grace payments

An authorisation given under section 33 of the FMA Act (which deals with the Finance Minister approving act of grace payments) that is in force immediately before the commencement time is taken, after that time, to have been given under, and in accordance with, section 65 of the PGPA Act.

45 Finance Minister may borrow for short periods

An agreement made under section 38 of the FMA Act (which deals with the Finance Minister borrowing for short periods) that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, section 56 of the PGPA Act.

46 Investment of public money

Public money that, immediately before the commencement time, is invested under section 39 of the FMA Act (which deals with the investment of public money) is taken, after that time, to be invested under, and in accordance with, section 58 of the PGPA Act.

47 Minister must inform Parliament of involvement in a company by the Commonwealth or a prescribed body

Despite the repeal of section 39A of the FMA Act (which deals with the requirement to inform Parliament of the Commonwealth’s or a prescribed body’s involvement in a company), that section continues to apply after the commencement time in relation to events that occur before that time.

48 Gifts of public property

An approval for the making of a gift that is in force under paragraph 43(b) of the FMA Act (which deals with gifts of public property) immediately before the commencement time is taken, after that time, to be a written authorisation by the Finance Minister as referred to in subparagraph 66(b)(ii) of the PGPA Act.

49 Promoting proper use of Commonwealth resources

An arrangement made under section 44 of the FMA Act (which deals with promoting the proper use of Commonwealth resources) that is in force immediately before the commencement time is taken, after that time, to have been made under section 23 of the PGPA Act.

50 Keeping responsible Minister and Finance Minister informed

Despite the repeal of section 44A of the FMA Act (which deals with keeping the responsible Minister and Finance Minister informed), that section continues to apply after the commencement time in relation to a requirement to provide reports, documents or information made under that section before that time.

51 Recovery of debts

Despite the repeal of section 47 of the FMA Act (which deals with the recovery of debts), that section continues to apply after the commencement time in relation to any debt that a Chief Executive had begun to pursue under that section before that time.

52 Accounts and records

Despite the repeal of section 48 of the FMA Act (which deals with accounts and records), that section continues to apply after the commencement time in relation to accounts and records to which that section applies immediately before the commencement time.

53 Continuing application of certain provisions

Despite the repeal of the following provisions of the FMA Act, those provisions continue to apply after the commencement time in relation to the last financial year that ends before the commencement time:

(a) section 49 (which deals with annual financial statements);
(b) section 51 (which deals with reporting requirements if an Agency ceases to exist or Agency functions are transferred);
(c) section 55 (which deals with the preparation of annual financial statements by the Finance Minister);
(d) section 56 (which deals with auditing the Finance Minister’s annual financial statements);
(e) section 57 (which deals with auditing the annual financial statements of an Agency).

54 Additional financial statements

Despite the repeal of section 50 of the FMA Act (which deals with additional financial statements), that section continues to apply after the commencement time in relation to financial statements required under that section before that time.

55 Chief Executive may delegate powers

Delegation of Chief Executive’s powers

(1) A delegation, under section 53 of the FMA Act, by a Chief Executive of an Agency of his or her powers under section 32B or 32C of that Act (but not powers of a Minister that have been delegated to the Chief Executive) that is in force immediately before the commencement time is taken, after that time, to be a delegation by an accountable authority of a non‑corporate Commonwealth entity under subsection 32D(3) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule.

(2) A direction given by a Chief Executive of an Agency for the purposes of a delegation referred to in subitem (1) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(4) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

Subdelegation of Finance Minister’s powers by Chief Executive

(3) A delegation, under section 53 of the FMA Act, by a Chief Executive of an Agency of the Finance Minister’s powers or functions under section 32B or 32C of that Act that is in force immediately before the commencement time is taken, after that time, to be a delegation by an accountable authority of a non‑corporate Commonwealth entity under subsection 32DA(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

(4) A direction given by a Chief Executive of an Agency for the purposes of a delegation referred to in subitem (3) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32DA(3) of Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

56 Requirement to publish monthly financial statements

Despite the repeal of section 54 of the FMA Act (which deals with monthly financial statements), that section continues to apply after the commencement time in relation to the last month that ends immediately before that time.

57 Modified operation of Act and relevant regulations

Despite the repeal of section 58 of the FMA Act (which deals with the modification of the FMA Act for intelligence or security agencies or prescribed law enforcement agencies), the following continue to apply after the commencement time in relation to the last financial year that ends before that time:

(a) section 58 of the FMA Act;
(b) any other section of the Act to the extent that it relates to that section or regulations made for the purposes of that section.

Note: Division 2 of this Part continues the operation of regulations made for the purposes of section 58 of the FMA Act. Those regulations modify the operation of certain parts of the FMA Act.

58 Finance Minister may delegate powers

Delegation of powers under section 32B or 32C of the FMA Act

(1) A delegation, under section 62 of the FMA Act, by the Finance Minister of the Finance Minister’s powers or functions under section 32B or 32C of that Act that is in force immediately before the commencement time is taken, after that time, to have been made under subsection 32D(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule.

(2) A direction given by the Finance Minister for the purposes of a delegation referred to in subitem (1) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(2) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

Delegation of powers under section 39B of the FMA Act

(3) A delegation, under section 62 of the FMA Act, by the Finance Minister of the Finance Minister’s powers or functions under section 39B of that Act that is in force immediately before the commencement time is taken, after that time, to have been made under section 40 of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

(4) A direction given by the Finance Minister for the purposes of a delegation referred to in subitem (3) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of section 40 of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule).

58A Guidelines

The amendments to section 65 of the FMA Act made by this Schedule do not affect the continuity of the Commonwealth Cleaning Services Guidelines 2012, as in force immediately before the commencement time.

59 Approvals of spending proposals

An approval that, immediately before the commencement time, is in force for the purposes of regulation 9 of regulations made under the FMA Act is taken, after that time, to have been given for the purposes of, and in accordance with, rules made for the purposes of section 52 of the PGPA Act.

Division 2—Continuation of instruments

60 Continuation of instruments

(1) This item applies if:

(a) an item of this Part continues the operation of a provision of the FMA Act; and
(b) regulations or any other instrument are in force immediately before the commencement time for the purposes of the provision.

(2) The regulations or other instrument are taken, after the commencement time, to continue in force for the purposes of the item.

Schedule 3—Repeal of the Commonwealth Authorities and Companies Act 1997

Part 1—Repeal

Commonwealth Authorities and Companies Act 1997

1 The whole of the Act

Repeal the Act.

Part 2—Transitional and application provisions

2 Continuing application of certain provisions

(1) Despite the repeal of the provisions of the CAC Act referred to in subitem (1A), those provisions continue to apply after the commencement time in relation to reporting periods that:

(a) commenced before 1 July 2014; and
(b) either:
(i) ended on 30 June 2014; or
(ii) had not ended on 30 June 2014.

(1A) For subitem (1), the provisions of the CAC Act are as follows:

(a) section 9 (which deals with directors preparing annual reports);
(b) section 10 (which deals with modified requirements for a Commonwealth authority’s first year of existence);
(c) section 12 (which deals with auditing a relevant subsidiary’s financial statements);
(d) section 14 (which deals with estimates);
(e) section 36 (which deals with annual reports for Commonwealth companies);
(f) section 37 (which deals with auditing relevant subsidiary’s financial statements);
(g) section 39 (which deals with estimates);
(h) Schedule 1 (which deals with annual report for Commonwealth authorities).

(2) Despite the repeal of section 11 of the CAC Act (which deals with the contravention of annual report rules by directors), that section continues to apply after the commencement time in relation to a contravention of a reporting rule that occurs after that time.

3 Responsible Minister to be notified of significant events

Despite the repeal of sections 15 and 40 of the CAC Act (which deal with notifying the responsible Minister of significant events), those sections continue to apply after the commencement time in relation to decisions made before that time.

4 Keeping responsible Minister and Finance Minister informed

Despite the repeal of sections 16 and 41 of the CAC Act (which deal with keeping the responsible Minister and Finance Minister informed), those sections continue to apply after the commencement time in relation to:

(a) operations that occur before that time; and
(b) requirements to provide reports, documents or information made before that time.

5 Corporate plan for GBE

Despite the repeal of sections 17 and 42 of the CAC Act (which deal with corporate plans for GBEs), those sections continue to apply after the commencement time in relation to the first reporting period that commences at or after that time.

6 Banking and investment

(1) Despite the repeal of subsections 18(2) and 19(2) of the CAC Act (which deal with banking and investment), those subsections continue to apply after the commencement time in relation to money received before that time.

(2) Surplus money that, immediately before the commencement time, is invested under section 18 or 19 of the CAC Act (which deals with banking and investment) is taken, after that time, to be relevant money invested under, and in accordance with, section 59 of the PGPA Act.

(3) An approval that is in force immediately before the commencement time under paragraph 18(3)(d) of the CAC Act is taken, after that time, to be a written authorisation given under subparagraph 59(1)(b)(iii) of the PGPA Act.

7 Accounting records

Despite the repeal of section 20 of the CAC Act (which deals with accounting records), that section continues to apply after the commencement time in relation to accounting records to which that section applies immediately before the commencement time.

8 Use of position—civil obligations

Despite the repeal of section 24 of the CAC Act (which deals with the use of position), that section continues to apply after the commencement time in relation to an officer or employee of a Commonwealth authority who, before that time, uses his or her position to gain an advantage, or cause a detriment (even if the advantage is not gained or the detriment is not caused until after the commencement time).

9 Use of information—civil obligations

Despite the repeal of section 25 of the CAC Act (which deals with the use of information), that section continues to apply after the commencement time in relation to a person who, before that time, uses information to gain an advantage, or cause a detriment (even if the advantage is not gained or the detriment is not caused until after the commencement time).

10 Disqualification order for contravention of civil penalty provision

Despite the repeal of section 27C of the CAC Act (which deals with disqualification orders for contraventions of civil penalty provisions), that section continues to apply after the commencement time in relation to orders that are in force under that section immediately before that time.

11 Director may give other directors standing notice about an interest

A notice given under section 27F or 27G of the CAC Act (which deals with directors giving notice about interests) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of section 29 of the PGPA Act.

12 Right of access to authority’s books

Despite the repeal of section 27L of the CAC Act (which deals with the right of access to authority’s books), that section continues to apply after the commencement time in relation to books to which that section applies immediately before that time.

13 Indemnification and exemption of officer

Despite the repeal of section 27M of the CAC Act (which deals with the indemnification and exemption of officers), that section continues to apply after the commencement time in relation to indemnifications that are in force immediately before that time.

14 Insurance for certain liabilities of officers

Despite the repeal of section 27N of the CAC Act (which deals with insurance for certain liabilities of officers), that section continues to apply after the commencement time in relation to contracts for insurance that are in force under that section immediately before that time.

15 Cessation of sections 28 and 43 notifications

Notifications that, immediately before the commencement time, are in force as a result of subitem 71(2) or 72(2) of Schedule 1 to the Commonwealth Authorities and Companies Amendment Act 2008 (which deal with section 28 and 43 notifications) cease to be in force at the commencement time.

17 Continuation of instruments

(1) This item applies if:

(a) an item of this Part continues the operation of a provision of the CAC Act; and
(b) regulations or any other instrument are in force immediately before the commencement time for the purposes of the provision.

(2) The regulations or other instrument are taken, after that time, to continue in force for the purposes of the item.

Schedule 4—Auditor‑General Act 1997 and related amendments

Part 1—Amendments

Auditor‑General Act 1997

1 Readers guide (heading “Related legislation”)

Repeal the heading.

2 Readers guide (paragraphs under the heading “Related legislation”)

Repeal the paragraphs.

3 Subsection 5(1)

Omit “(1)”.

4 Subsection 5(1)

Insert:

accountable authority, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

5 Subsection 5(1) (definition of Agency)

Repeal the definition.

6 Subsection 5(1) (definition of Chief Executive)

Repeal the definition.

7 Subsection 5(1) (definition of Commonwealth authority)

Repeal the definition.

8 Subsection 5(1) (definition of Commonwealth company)

Omit “Commonwealth Authorities and Companies Act 1997”, substitute “Public Governance, Performance and Accountability Act 2013”.

9 Subsection 5(1)

Insert:

Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

10 Subsection 5(1)

Insert:

corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

11 Subsection 5(1) (definition of director)

Repeal the definition, substitute:

director, of a Commonwealth company, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

12 Subsection 5(1) (definition of Finance Minister)

Omit “Financial Management and Accountability Act 1997”, substitute “Public Governance, Performance and Accountability Act 2013”.

13 Subsection 5(1) (definition of FMA official)

Repeal the definition.

14 Subsection 5(1) (definition of GBE or government business enterprise)

Omit “Commonwealth Authorities and Companies Act 1997”, substitute “Public Governance, Performance and Accountability Act 2013”.

15 Subsection 5(1)

Insert:

non‑corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

16 Subsection 5(1) (definition of officer)

Repeal the definition.

17 Subsection 5(1)

Insert:

official, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

18 Subsection 5(1) (definition of responsible Minister)

Repeal the definition, substitute:

responsible Minister:

(a) in relation to a Commonwealth entity or a Commonwealth company—has the same meaning as in the Public Governance, Performance and Accountability Act 2013; and
(b) in relation to a Commonwealth partner—means the Minister responsible for achieving the Commonwealth purpose concerned; and
(c) in relation to a subsidiary of a corporate Commonwealth entity or a Commonwealth company—the responsible Minister for the entity or company concerned.

19 Subsection 5(1) (definition of senior manager)

Repeal the definition.

20 Subsection 5(1) (definition of subsidiary)

Repeal the definition, substitute:

subsidiary, of a corporate Commonwealth entity or a Commonwealth company, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

21 Subsection 5(1) (definition of wholly owned Commonwealth company)

Repeal the definition, substitute:

wholly‑owned Commonwealth company has the same meaning as in the Public Governance, Performance and Accountability Act 2013.

22 Subsection 5(2)

Repeal the subsection.

23 Division 1 of Part 4 (heading)

Repeal the heading, substitute:

Division 1—Annual financial statement audits

24 Sections 11, 12, 13 and 14

Repeal the sections, substitute:

11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries

The Auditor‑General’s functions include auditing the: (a) annual financial statements of Commonwealth entities in accordance with the Public Governance, Performance and Accountability Act 2013; and (b) annual financial statements of Commonwealth companies in accordance with that Act; and (c) annual financial statements of subsidiaries of corporate Commonwealth entities and Commonwealth companies in accordance with that Act.

12 Annual consolidated financial statements

The Auditor‑General’s functions include auditing the annual consolidated financial statements in accordance with the Public Governance, Performance and Accountability Act 2013.

14 Audit fees for annual financial statement audits

(1) A person or body (other than a non‑corporate Commonwealth entity) whose annual financial statements are audited as mentioned in: (a) section 11 of this Act; or (b) subsection 30(3) of the Governance of Australian Government Superannuation Schemes Act 2011; is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor‑General. (2) Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed. (3) Unpaid fees: (a) are a debt due to the Commonwealth; and (b) may be recovered by the Auditor‑General, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (4) In the annual report prepared by the Auditor‑General and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period, the Auditor‑General must include details of the basis on which the Auditor‑General determined the audit fees that applied during the period.

25 After Division 1 of Part 4

Insert: