CTHIn ForceLegislation
Public Governance, Performance and Accountability Rule 2014
17GCommonwealth entity has not ceased to exist—all of its functions have been transferred
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#### 17G Commonwealth entity has not ceased to exist—all of its functions have been transferred
If:
(a) 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;
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.