Document ID: chunk:federal_register_of_legislation:F2022C01123:front:0:p1
Version: federal_register_of_legislation:F2022C01123
Segment Type: other
Provision Reference: 
Character Range: 0–3069

Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
made under the

Public Governance, Performance and Accountability Act 2013

Compilation No. 8

                      Compilation date: 19 November 2022

                       Includes amendments up to: F2022L01478

                      Registered: 22 November 2022

About this compilation

This compilation

This is a compilation of the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 that shows the text of the law as amended and in force on 19 November 2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  Part 1 -  Introduction and preliminary
Division 1 -  Preliminary
  1 Name of rule
  This rule is the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015.
  3 Authority
  (1) This rule is made under the Public Governance, Performance and Accountability Act 2013.
  (2) For reporting periods commencing on or after 1 July 2022, this rule sets out the requirements for the preparation of financial statements under:
       (a) subsection 42(2) of the Public Governance, Performance and Accountability Act 2013;
       (b) subsection 47(1) of the High Court of Australia Act 1979 in relation to how financial statements must be prepared by the High Court of Australia;
       (d) subsections 50B(2) and (4) of the Defence Service Homes Act 1918  in relation to how financial statements must be prepared by the Defence Service Homes Corporation;
       (e) subsections 43(1) and (3) of