Document ID: chunk:federal_register_of_legislation:C2007A00074:clause:2_14
Version: federal_register_of_legislation:C2007A00074
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 42052–43431

14  Financial statements and other reporting requirements

Reporting requirements

(1) If:
 (a) immediately before the commencement time, a law required an Agency or a member of the Agency to provide a report (whether financial statements or otherwise) for a period; and
 (b) the period ends after the commencement time;
the Agency head must provide the report, as required, for so much of the period as occurs before the commencement time.

(2) If:
 (a) under subitem (1), the Agency head is required to provide a report for a part of a period; and
 (b) the Agency head is also required to provide a similar report for the remainder of the period;
the Agency head may meet the requirements in a single report for the period.

Outstanding reporting requirements

(3) If:
 (a) a law required the Agency or a member of the Agency to provide a report (whether financial statements or otherwise) for a period that ended before the commencement time; and
 (b) the report has not been provided by the commencement time;
the Agency head must provide the report as required.

Application of law to Agency head

(4) To avoid doubt, if, under this item, an Agency head is required to provide a report under a law, the law applies to the Agency head in respect of the report in the same way as the law would have applied to the Agency or the member of the Agency in respect of the report.