17BCommonwealth entity has ceased to exist—none of its functions has been transferred

#### 17B Commonwealth entity has ceased to exist—none of its functions has been transferred (1) If: (a) a Commonwealth entity (the old entity) has ceased to exist; and (b) none of its functions has been transferred to other Commonwealth entities; the Finance Minister may, in writing, nominate the accountable authority of a Commonwealth entity (the nominated entity) to report for the old entity. (2) If the Finance Minister does so, the accountable authority of the nominated entity must: (a) prepare the annual performance statements, annual financial statements and annual report for the old entity that the accountable authority of the old entity would have been required to prepare had the old entity not ceased to exist; and (b) include a copy of the annual performance statements in the annual report; and (c) give the annual financial statements to the Auditor‑General as soon as practicable after they are prepared; and (d) give the annual report to the nominated entity’s responsible Minister, for presentation to the Parliament.