(1)  Within 3 months after the end of each financial year, the Commissioner must provide to the Minister an annual report on the performance of the functions, and the exercise of the powers, of the Commissioner during the previous financial year.

(2)  Without limiting the generality of subsection (1) , the Commissioner must include in the Commissioner’s annual report the following in respect of the previous financial year –

(a) any recommendation made by the Commissioner under this Act;

(b) any direction given by the Commissioner under this Act;

(c) any non-compliance with recommendations made or directions given by the Commissioner under this Act;

(d) any matter referred to the Commissioner by the Minister under section 21 ;

(e) any report made by the Commissioner under section 27(1) ;

(f) any request made by the Minister to the Commissioner under section 54 ;

(g) any recommendation made in relation to a plan, or the amendment of a plan, under section 61 .

(3)  For the avoidance of doubt, the Commissioner must not disclose any information under subsection (2)(a) in an annual report if the Commissioner did not include that information in a recommendation under section 12 because of the operation of section 19(2) .

(4)  Before 30 November in each year, the Minister must cause a copy of the annual report for the preceding financial year to be laid before each House of Parliament.

(5)  If the Minister is unable to comply with subsection (4) for any reason other than that a House of Parliament is not sitting, the Minister must cause to be laid before each House of Parliament a statement specifying –

(a) the reasons for the failure to comply with that subsection; and

(b) an estimate of the day by which a copy of the annual report will be ready to be laid before each House of Parliament.

(6)  If the Minister is unable to comply with subsection (4) because a House of Parliament is not sitting, the Commissioner must –

(a) forward a copy of the annual report to the Clerk of that House; and

(b) within the next 7 sitting-days of that House, cause a copy of the annual report to be laid before that House.