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LOCAL GOVERNMENT REGULATION 2012 - REG 352
Application of s 186 to annual reports for particular financial years
352 Application of s 186 to annual reports for particular financial years
(1) Subsection (2) applies if, before the commencement, a local government has
not adopted, under section 182, the local government’s annual report for the
financial year that started on 1 July 2017.
(2) The particulars that must be
contained in the annual report for the financial year are the particulars that
were required to be contained in an annual report under section 186 as in
force immediately before the commencement.
(3) Subsection (4) applies to an
annual report for the financial year that started on 1 July 2018.
(4) The
annual report for the financial year must also contain the particulars
required to be contained in an annual report for a financial year under
section 186(d), (e) and (f) as in force immediately before the commencement.
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