Commonwealth Consolidated Acts Commonwealth Consolidated ActsNo. 123, 2013
Compilation No. 4
Compilation date: 23 August 2017
Includes amendments up to: Act No. 92, 2017
Registered: 28 August 2017
About this compilation
This compilation
This is a compilation of the Public Governance, Performance and Accountability Act 2013 that shows the text of the law as amended and in force on 23 August 2017 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
Self-repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Chapter 1--Introduction
Part 1-1--Introduction
Division 1--Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
4 This Act extends to things outside Australia
Division 2--Objects of this Act
5 Objects of this Act
Division 3--Guide to this Act
6 Guide to this Act
Part 1-2--Definitions
Division 1--Guide to this Part
7 Guide to this Part
Division 2--The Dictionary
8 The Dictionary
Chapter 2--Commonwealth entities and the Commonwealth
Part 2-1--Core provisions for this Chapter
Division 1--Guide to this Part
9 Guide to this Part
Division 2--Core provisions for this Chapter
10 Commonwealth entities
11 Types of Commonwealth entities
12 Accountable authorities
13 Officials
Part 2-2--Accountable authorities and officials
Division 1--Guide to this Part
14 Guide to this Part
Division 2--Accountable authorities
Subdivision A--General duties of accountable authorities
15 Duty to govern the Commonwealth entity
16 Duty to establish and maintain systems relating to risk and control
17 Duty to encourage cooperation with others
18 Duty in relation to requirements imposed on others
19 Duty to keep responsible Minister and Finance Minister informed
Subdivision B--Rules about general duties of accountable authorities
20 Rules about general duties of accountable authorities
Subdivision BA--Accountable authority instructions
20A Accountable authority instructions
Subdivision C--Application of government policy
21 Non-corporate Commonwealth entities
22 Corporate Commonwealth entities
Subdivision D--Special provisions applying to accountable authorities of non-corporate Commonwealth entities
23 Power in relation to arrangements and commitments
24 Power to establish advisory boards
Division 3--Officials
Subdivision A--General duties of officials
25 Duty of care and diligence
26 Duty to act honestly, in good faith and for a proper purpose
27 Duty in relation to use of position
28 Duty in relation to use of information
29 Duty to disclose interests
Subdivision B--Provisions relating to general duties of officials
30 Termination--accountable authority, or member of accountable authority, contravening general duties of officials
31 Interaction between Subdivision A and other laws
Subdivision C--Officials to whom the Public Service Act or Parliamentary Service Act applies
32 Officials to whom the Public Service Act or Parliamentary Service Act applies
Part 2-3--Planning, performance and accountability
Division 1--Guide to this Part
33 Guide to this Part
Division 2--Planning and budgeting
34 Key priorities and objectives of the Australian Government
35 Corporate plan for Commonwealth entities
36 Budget estimates for Commonwealth entities
Division 3--Performance of Commonwealth entities
37 Records about performance of Commonwealth entities
38 Measuring and assessing performance of Commonwealth entities
39 Annual performance statements for Commonwealth entities
40 Audit of annual performance statements for Commonwealth entities
Division 4--Financial reporting and auditing for Commonwealth entities
41 Accounts and records for Commonwealth entities
42 Annual financial statements for Commonwealth entities
43 Audit of annual financial statements for Commonwealth entities
44 Audit of subsidiary's financial statements
Division 5--Audit committee for Commonwealth entities
45 Audit committee for Commonwealth entities
Division 6--Annual report for Commonwealth entities
46 Annual report for Commonwealth entities
Division 7--Australian Government financial reporting
47 Monthly financial reports
48 Annual consolidated financial statements
49 Audit of annual consolidated financial statements
Part 2-4--Use and management of public resources
Division 1--Guide to this Part
50 Guide to this Part
Division 2--Funding and expenditure
51 Making amounts appropriated available to Commonwealth entities
52 Commitment or expenditure of relevant money
Division 3--Banking
53 Banking by the Commonwealth
54 Banking by corporate Commonwealth entities
55 Banking or dealing with relevant money
Division 4--Borrowing
56 Borrowing by the Commonwealth
57 Borrowing by corporate Commonwealth entities
Division 5--Investment
58 Investment by the Commonwealth
59 Investment by corporate Commonwealth entities
Division 6--Indemnities, guarantees, warranties and insurance
60 Indemnities, guarantees or warranties by the Commonwealth
61 Indemnities, guarantees or warranties by corporate Commonwealth entities
62 Insurance obtained by corporate Commonwealth entities
Division 7--Waivers, modifications of payment terms, set-offs and act of grace payments
63 Waiver of amounts or modification of payment terms
64 Setting off amounts owed to, and by, the Commonwealth
65 Act of grace payments by the Commonwealth
Division 8--Special provisions applying to Ministers and certain officials
Subdivision A--Gifts of relevant property
66 Gifts of relevant property
Subdivision B--Liability of Ministers and certain officials for unauthorised gifts and loss
67 Liability for unauthorised gifts of relevant property
68 Liability for loss--custody
69 Liability for loss--misconduct
70 Provisions relating to liability of Ministers and officials
Division 9--Special provisions applying to Ministers only
71 Approval of proposed expenditure by a Minister
72 Minister to inform Parliament of certain events
Part 2-5--Appropriations
Division 1--Guide to this Part
73 Guide to this Part
Division 2--Appropriations relating to non-corporate Commonwealth entities and the Commonwealth
74 Receipts of amounts by non-corporate Commonwealth entities
74A Recoverable GST for non-corporate Commonwealth entities
75 Transfers of functions between non-corporate Commonwealth entities
76 Notional payments and receipts by non-corporate Commonwealth entities
77 Repayments by the Commonwealth
Division 3--Special accounts
78 Establishment of special accounts by the Finance Minister
79 Disallowance of determinations relating to special accounts
80 Special accounts established by an Act
Part 2-6--Cooperating with other jurisdictions
Division 1--Guide to this Part
81 Guide to this Part
Division 2--Cooperating with other jurisdictions
82 Sharing information with other jurisdictions
83 Auditing by State and Territory Auditors-General
Part 2-7--Companies, subsidiaries and new corporate Commonwealth entities
Division 1--Guide to this Part
84 Guide to this Part
Division 2--Companies and subsidiaries
Subdivision A--The Commonwealth's involvement in companies
85 The Commonwealth's involvement in companies
Subdivision B--Subsidiaries of corporate Commonwealth entities
86 Subsidiaries of corporate Commonwealth entities
Division 3--New corporate Commonwealth entities
87 Establishing new corporate Commonwealth entities
Chapter 3--Commonwealth companies
Part 3-1--General
Division 1--Guide to this Part
88 Guide to this Part
Division 2--Core provisions for this Chapter
89 Commonwealth companies
90 Wholly-owned Commonwealth companies
Division 3--Special requirements for wholly-owned Commonwealth companies
91 Duty to keep the responsible Minister and Finance Minister informed
92 Audit committee
93 Application of government policy
Part 3-2--Planning and accountability
Division 1--Guide to this Part
94 Guide to this Part
Division 2--Planning and budgeting
95 Corporate plan for Commonwealth companies
96 Budget estimates for wholly-owned Commonwealth companies
Division 3--Reporting and accountability
97 Annual reports for Commonwealth companies
98 Auditor of Commonwealth companies
99 Audit of subsidiary's financial statements
Chapter 4--Rules, delegations and independent review
Part 4-1--The rules
Division 1--Guide to this Part
100 Guide to this Part
Division 2--The rules
101 The rules
102 Rules relating to the Commonwealth and Commonwealth entities
103 Rules relating to the Commonwealth and non-corporate Commonwealth entities
104 Rules relating to the Commonwealth Superannuation Corporation
105 Rules in relation to other CRF money
Part 4-1A--Other instruments
Division 1--Guide to this Part
105A Guide to this Part
Division 2--Instruments relating to procurement
105B Instruments relating to procurement
Division 3--Instruments relating to grants
105C Instruments relating to grants
Division 4--Instruments relating to intelligence or security agencies or listed law enforcement agencies
105D Instruments relating to intelligence or security agencies or listed law enforcement agencies
Part 4-2--Delegations
Division 1--Guide to this Part
106 Guide to this Part
Division 2--Delegations
107 Finance Minister
108 Treasurer
Part 4-3--Independent review
Division 1--Guide to this Part
111 Guide to this Part
Division 2--Independent review
112 Independent review
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history
Abbreviation key--Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history--Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation "(md)" added to the details of the amendment included in the amendment history.
If a misdescribed amendment cannot be given effect as intended, the abbreviation "(md not incorp)" is added to the details of the amendment included in the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub-subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev ... ) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = Legislation Act 2003 | Sch = Schedule(s) |
Sdiv = Subdivision(s) | |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub-Ch = Sub-Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Endnote 3--Legislation history
Act | Number and year | Assent | Commencement | Application, saving and transitional provisions |
123, 2013 | 29 June 2013 | s 6-112: 1 July 2014 (s 2(1) item 2) |
| |
Public Governance, Performance and Accountability Amendment Act 2014 | 58, 2014 | 26 June 2014 | Sch 1: 1 July 2014 (s 2(1) item 2) | -- |
62, 2014 | 30 June 2014 | Sch 1 (item 24) and Sch 14: 1 July 2014 (s 2(1) items 2, 14) | Sch 14 | |
as amended by |
|
|
|
|
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 2 (items 7-9) and Sch 7: 14 Apr 2015 (s 2) | Sch 7 |
as amended by |
|
|
|
|
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) | -- |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (item 495): 5 Mar 2016 (s 2(1) item 2) | -- |
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 | 36, 2015 | 13 Apr 2015 | Sch 1 (items 1-9) and Sch 7 (items 1, 2): 14 Apr 2015 (s 2) | Sch 1 (item 9) and Sch 7 (items 1, 2) |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 | 126, 2015 | 10 Sept 2015 | Sch 1 (items 487-494): 5 Mar 2016 (s 2(1) item 2) | -- |
Public Governance and Resources Legislation Amendment Act (No. 1) 2017 | 92, 2017 | 23 Aug 2017 | Sch 2 (item 89) and Sch 4: 23 Aug 2017 (s 2(1) item 1) | Sch 4 |
Provision affected | How affected |
Chapter 1 |
|
Part 1-2 |
|
Division 2 |
|
s 8..................... | am No 58, 2014; No 36, 2015 |
Chapter 2 |
|
Part 2-1 |
|
Division 1 |
|
s 9..................... | am No 58, 2014 |
Division 2 |
|
s 10.................... | am No 58, 2014 |
s 12.................... | am No 58, 2014 |
s 13.................... | am No 58, 2014 |
Part 2-2 |
|
Division 1 |
|
s 14.................... | rs No 58, 2014 |
Division 2 |
|
Subdivision A |
|
s 19.................... | am No 58, 2014 |
Subdivision BA |
|
Subdivision BA............ | ad No 58, 2014 |
s 20A................... | ad No 58, 2014 |
Subdivision C |
|
s 22.................... | am No 126, 2015 |
Subdivision D |
|
s 23.................... | am No 58, 2014 |
Division 3 |
|
Subdivision A |
|
s 26.................... | am No 58, 2014 |
s 27.................... | am No 58, 2014 |
s 28.................... | am No 58, 2014 |
Subdivision B |
|
s 30.................... | am No 58, 2014 |
s 31.................... | am No 58, 2014 |
Part 2-3 |
|
Division 1 |
|
s 33.................... | am No 58, 2014 |
Division 2 |
|
s 35.................... | am No 58, 2014; No 36, 2015 |
Division 3 |
|
s 40.................... | am No 58, 2014 |
Division 4 |
|
s 44.................... | am No 58, 2014 |
Division 6 |
|
s 46.................... | am No 58, 2014 |
Division 7 |
|
Division 7 heading.......... | rs No 58, 2014 |
Part 2-4 |
|
Division 1 |
|
s 50.................... | am No 58, 2014 |
Division 2 |
|
s 52.................... | am No 58, 2014 |
Division 3 |
|
s 55.................... | rs No 58, 2014 |
Division 4 |
|
s 56.................... | am No 58, 2014 |
s 57.................... | am No 58, 2014; No 126, 2015 |
Division 5 |
|
s 58.................... | am No 58, 2014; No 126, 2015 |
s 59.................... | am No 58, 2014; No 126, 2015 |
Division 7 |
|
Division 7 heading.......... | rs No 58, 2014 |
s 63.................... | rs No 58. 2014 |
s 64.................... | am No 58, 2014 |
s 65.................... | am No 58, 2014 |
Division 8 |
|
Subdivision A |
|
s 66.................... | am No 58, 2014 |
Division 9 |
|
s 71.................... | am No 58, 2014 |
Part 2-5 |
|
Division 1 |
|
s 73.................... | am No 58, 2014; No 36, 2015 |
Division 2 |
|
s 74A................... | ad No 36, 2015 |
s 75.................... | am No 58, 2014; No 36, 2015; No 126, 2015 |
s 76.................... | am No 58, 2014 |
Division 3 |
|
s 79.................... | am No 126, 2015 |
s 80.................... | am No 58, 2014 |
Chapter 3 |
|
Part 3-1 |
|
Division 2 |
|
s 89.................... | am No 58, 2014 |
Division 3 |
|
s 93.................... | am No 126, 2015 |
Part 3-2 |
|
Division 2 |
|
s 95.................... | am No 58, 2014 |
Chapter 4 |
|
Part 4-1 |
|
Division 2 |
|
s 101................... | am No 62, 2014; No 126, 2015 |
s 102................... | am No 58, 2014 |
s 103................... | am No 58, 2014 |
s 104................... | rs No 58, 2014 |
s 105................... | am No 58, 2014 |
Part 4-1A |
|
Part 4-1A.......... | ad No. 58, 2014 |
Division 1 |
|
s 105A.................. | ad No 58, 2014 |
Division 2 |
|
s 105B.................. | ad No 58, 2014 |
| am No 126, 2015 |
Division 3 |
|
s 105C.................. | ad No 58, 2014 |
| am No 126, 2015 |
Division 4 |
|
s 105D.................. | ad No 58, 2014 |
Part 4-2 |
|
Division 2 |
|
s 107................... | am No 58, 2014; No 92, 2017 |
s 110................... | am No 58, 2014 |