Commonwealth Numbered Acts

PUBLIC GOVERNANCE, PERFORMANCE AND ACCOUNTABILITY (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) ACT 2014 (NO. 62, 2014) - SCHEDULE 1

Part 1 -- Delayed application of certain provisions of Parts 2-3 and 3-2 of the PGPA Act

1  Corporate plans

Sections 35 and 95 of the PGPA Act (which deal with corporate plans for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2015.

2  Budget estimates

Sections 36 and 96 of the PGPA Act (which deal with budget estimates for Commonwealth entities and wholly-owned Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence after the commencement time.

3  Annual performance statements

Sections 39 and 40 of the PGPA Act (which deal with annual performance statements for Commonwealth entities) apply in relation to reporting periods for those entities that commence on or after 1 July 2015.

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.

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.

6  Annual reports

Sections 46 and 97 of the PGPA Act (which deal with annual reports for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence after the commencement time.

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.

Part 2 -- Other application provisions

8  Duties of officials--use of position

Section 27 of the PGPA Act (which deals with the duty of officials in relation to the use of their position) applies to uses occurring after the commencement time.

9  Duties of officials--use of information

Section 28 of the PGPA Act (which deals with the duty of officials in relation to the use of information) applies to uses by officials occurring after the commencement time of information obtained by the officials before or after that time.

10  Duties of officials--disclosure of interests

Section 29 of the PGPA Act (which deals with the duty of officials to disclose their interests) applies to interests that arise for officials before or after the commencement time.

11  Termination of appointment

Section 30 of the PGPA Act (which deals with termination of appointment) applies to appointments made before or after the commencement time.

12  Banking

Section 55 of the PGPA Act (which deals with amounts received by officials) applies to amounts received after the commencement time.

13  Waiver of amounts and modification of payment terms

Section 63 of the PGPA Act (which deals with waiver of amounts owing to the Commonwealth and modification of payment terms) applies to amounts owing to the Commonwealth before or after the commencement time.

14  Set-off

Section 64 of the PGPA Act (which deals with setting off amounts owing to or by the Commonwealth) applies to amounts owing to or by the Commonwealth before or after the commencement time.

15  Gifts of relevant property

Sections 66 and 67 of the PGPA Act (which deal with gifts of property) apply to gifts made after the commencement time of property acquired before or after that time.

16  Losses of relevant money or relevant property

Sections 68, 69 and 70 of the PGPA Act (which deal with losses of relevant money or relevant property) apply to losses occurring after the commencement time.

17  Ministers to inform Parliament of certain events

Section 72 of the PGPA Act (which requires Ministers to inform Parliament of certain events) applies to events occurring after the commencement time.

18  Receipt of amounts by non-corporate Commonwealth entities

Section 74 of the PGPA Act (which deals with amounts received by non-corporate Commonwealth entities) applies to amounts received after the commencement time.

19  Transfers of functions between non-corporate Commonwealth entities

Section 75 of the PGPA Act (which deals with transfers of functions between non-corporate Commonwealth entities) applies to determinations made after the commencement time in relation to transfers of functions occurring before or after that time.

20  Payments between non-corporate Commonwealth entities

Section 76 of the PGPA Act (which deals with payments made between non-corporate Commonwealth entities) applies to payments made after the commencement time.

21  Repayments by the Commonwealth

Section 77 of the PGPA Act (which deals with repayments of amounts received by the Commonwealth) applies to amounts received by the Commonwealth after the commencement time.

22  Special accounts

Section 80 of the PGPA Act (which deals with special accounts) applies to special accounts established before or after the commencement time.

23  Recovery of debts

Rules made for the purposes of paragraph 103(c) of the PGPA Act (which deals with recovery of debts) apply to:

                     (a)  debts incurred after the commencement time; and

                     (b)  debts incurred before that time, but only if the recovery of the debt had not been pursued before that time.

Part 3 -- Amendments

Public Governance, Performance and Accountability Act 2013

24  At the end of section 101

Add:

             (4)  Despite subsection 14(2) of the Legislative Instruments Act 2003 , the rules may provide in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in instructions given under section 20A of this Act as in force or existing from time to time.