Document ID: chunk:federal_register_of_legislation:F2025C00077:reg:17d
Version: federal_register_of_legislation:F2025C00077
Segment Type: reg
Provision Reference: reg 17D
Character Range: 107089–107888

17D  Commonwealth entity has ceased to exist—all of its functions have been transferred
  If:
 (a) a Commonwealth entity (the old entity) has ceased to exist; and
 (b) all of its functions have been transferred to one or more other Commonwealth entities;
annual performance statements, annual financial statements and an annual report must not be prepared for the old entity.
Note: The information that would have been included in the annual performance statements, annual financial statements and annual report for the old entity must be included in the statements and reports for the Commonwealth entity or entities to which the functions have been transferred: see Subdivision C.

Subdivision B—Commonwealth entity has not ceased to exist, but some or all of its functions have been transferred