17FCommonwealth entity has not ceased to exist—some, but not all, of its functions have been transferred and it is not practicable for it to report

#### 17F Commonwealth entity has not ceased to exist—some, but not all, of its functions have been transferred and it is not practicable for it to report (1) If: (a) some, but not all, of the functions of a Commonwealth entity (the old entity) have been transferred to one or more other Commonwealth entities; and (b) the old entity has not ceased to exist; and (c) the Finance Minister is reasonably satisfied that it is not practicable for the accountable authority of the old entity to report in relation to the function or functions (the non‑transferred functions) that have not been transferred; the Finance Minister may, in writing, nominate the accountable authority of a Commonwealth entity (the nominated entity) to report in relation to the non‑transferred functions. (2) If the Finance Minister does so, the accountable authority (the old accountable authority) of the old entity must not prepare annual performance statements, annual financial statements and an annual report for the old entity. (3) Instead, the accountable authority of the nominated entity must: (a) prepare annual performance statements for the old entity as follows: (i) subject to subparagraph (ii), the statements must be the annual performance statements that the old accountable authority would have been required to prepare apart from subsection (2); (ii) the statements must only include information about the old entity’s performance of the non‑transferred functions; and (b) prepare the annual financial statements for the old entity that the old accountable authority would have been required to prepare apart from subsection (2); and (c) prepare an annual report for the old entity as follows: (i) subject to subparagraph (ii), the report must be the annual report that the old accountable authority would have been required to prepare apart from subsection (2); (ii) the report must only include information relating to the non‑transferred functions; and (d) include a copy of the annual performance statements in the annual report; and (e) give the annual financial statements to the Auditor‑General as soon as practicable after they are prepared; and (f) give the annual report to the nominated entity’s responsible Minister, for presentation to the Parliament.