CTHIn ForceLegislation
Public Governance, Performance and Accountability Rule 2014
17DCommonwealth entity has ceased to exist—all of its functions have been transferred
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#### 17D Commonwealth entity has ceased to exist—all of its functions have been transferred
If:
(a) a Commonwealth entity (the old entity) has ceased to exist; and
(b) all of its functions have been transferred to one or more other Commonwealth entities;
annual performance statements, annual financial statements and an annual report must not be prepared for the old entity.
> Note: The information that would have been included in the annual performance statements, annual financial statements and annual report for the old entity must be included in the statements and reports for the Commonwealth entity or entities to which the functions have been transferred: see Subdivision C.