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

7   Australian Government financial reporting

Sections 47, 48 and 49 of the PGPA Act (which deal with Australian Government financial reporting) apply in relation to the 2014-2015 financial year and later financial years.