Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (62 of 2014)

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

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 after the commencement time.