Public Governance, Performance and Accountability Act 2013
The directors of a Commonwealth company must give the responsible Minister: (a) a copy of the company ' s financial report, directors ' report and auditor ' s report that the company is required by the Corporations Act 2001 to have for the reporting period for the company (or would be required by that Act to have if the company were a public company); and (b) for a wholly-owned Commonwealth company - any additional information or report prescribed by the rules.
97(2)
The Commonwealth company must give the reports and information by: (a) if the company is required by the Corporations Act 2001 to hold an annual general meeting - the earlier of the following:
(i) 21 days before the next annual general meeting after the end of the reporting period for the company;
(b) in any other case - 4 months after the end of the reporting period for the company;
(ii) 4 months after the end of the reporting period for the company; and
or the end of such further period granted under subsection 34C(5) of the Acts Interpretation Act 1901 .
97(3)
If the auditor ' s report required by the Corporations Act 2001 was prepared by an auditor other than the Auditor-General, subsection (1) also requires the company to give a report by the Auditor-General on the financial statements.
97(4)
In preparing a report for the purposes of subsection (3) , the Auditor-General must use the same Corporations Act 2001 rules as applied to the report by the other auditor.
97(5)
If the Commonwealth company is a wholly-owned Commonwealth company, or is not required to hold an annual general meeting, the responsible Minister must table the documents in each House of the Parliament as soon as practicable after receiving them. In all other cases, the responsible Minister must table the documents in each House of the Parliament as soon as practicable after the annual general meeting of the company.
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