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

5   Audit of financial statements of subsidiaries

Sections 44 and 99 of the PGPA Act (which deal with audits of financial statements of subsidiaries of Commonwealth entities or Commonwealth companies) apply in relation to reporting periods for those subsidiaries that commence after the commencement time.