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Public Governance, Performance and Accountability Act 2013
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Department of Finance
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C2017C00269 C04
23 August 2017
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Chapter 1—Introduction
Part 1 1—Introduction
Division 1—Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
4 This Act extends to things outside Australia
Division 2—Objects of this Act
5 Objects of this Act
Division 3—Guide to this Act
6 Guide to this Act
Part 1 2—Definitions
Division 1—Guide to this Part
7 Guide to this Part
Division 2—The Dictionary
8 The Dictionary
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Chapter 2—Commonwealth entities and the Commonwealth
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Part 2 1—Core provisions for this Chapter
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Division 1—Guide to this Part
9 Guide to this Part
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Division 2—Core provisions for this Chapter
10 Commonwealth entities
11 Types of Commonwealth entities
12 Accountable authorities
13 Officials
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Part 2 2—Accountable authorities and officials
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Division 1—Guide to this Part
14 Guide to this Part
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Division 2—Accountable authorities
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Subdivision A—General duties of accountable authorities
15 Duty to govern the Commonwealth entity
16 Duty to establish and maintain systems relating to risk and control
17 Duty to encourage cooperation with others
18 Duty in relation to requirements imposed on others
19 Duty to keep responsible Minister and Finance Minister informed
Subdivision B—Rules about general duties of accountable authorities
20 Rules about general duties of accountable authorities
Subdivision BA—Accountable authority instructions
20A Accountable authority instructions
Subdivision C—Application of government policy
21 Non corporate Commonwealth entities
22 Corporate Commonwealth entities
Subdivision D—Special provisions applying to accountable authorities of non corporate Commonwealth entities
23 Power in relation to arrangements and commitments
24 Power to establish advisory boards
Division 3—Officials
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Subdivision A—General duties of officials
25 Duty of care and diligence
26 Duty to act honestly, in good faith and for a proper purpose
27 Duty in relation to use of position
28 Duty in relation to use of information
29 Duty to disclose interests
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Subdivision B—Provisions relating to general duties of officials
30 Termination—accountable authority, or member of accountable authority, contravening general duties of officials
31 Interaction between Subdivision A and other laws
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Subdivision C—Officials to whom the Public Service Act or Parliamentary Service Act applies
32 Officials to whom the Public Service Act or Parliamentary Service Act applies
Part 2 3—Planning, performance and accountability
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Division 1—Guide to this Part
33 Guide to this Part
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Division 2—Planning and budgeting
34 Key priorities and objectives of the Australian Government
35 Corporate plan for Commonwealth entities
36 Budget estimates for Commonwealth entities
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Division 3—Performance of Commonwealth entities
37 Records about performance of Commonwealth entities
38 Measuring and assessing performance of Commonwealth entities
39 Annual performance statements for Commonwealth entities
40 Audit of annual performance statements for Commonwealth entities
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Division 4—Financial reporting and auditing for Commonwealth entities
41 Accounts and records for Commonwealth entities
42 Annual financial statements for Commonwealth entities
43 Audit of annual financial statements for Commonwealth entities
44 Audit of subsidiary’s financial statements
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Division 5—Audit committee for Commonwealth entities
45 Audit committee for Commonwealth entities
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Division 6—Annual report for Commonwealth entities
46 Annual report for Commonwealth entities
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Division 7—Australian Government financial reporting
47 Monthly financial reports
48 Annual consolidated financial statements
49 Audit of annual consolidated financial statements
Part 2 4—Use and management of public resources
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Division 1—Guide to this Part
50 Guide to this Part
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Division 2—Funding and expenditure
51 Making amounts appropriated available to Commonwealth entities
52 Commitment or expenditure of relevant money
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Division 3—Banking
53 Banking by the Commonwealth
54 Banking by corporate Commonwealth entities
55 Banking or dealing with relevant money
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Division 4—Borrowing
56 Borrowing by the Commonwealth
57 Borrowing by corporate Commonwealth entities
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Division 5—Investment
58 Investment by the Commonwealth
59 Investment by corporate Commonwealth entities
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Division 6—Indemnities, guarantees, warranties and insurance
60 Indemnities, guarantees or warranties by the Commonwealth
61 Indemnities, guarantees or warranties by corporate Commonwealth entities
62 Insurance obtained by corporate Commonwealth entities
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Division 7—Waivers, modifications of payment terms, set offs and act of grace payments
63 Waiver of amounts or modification of payment terms
64 Setting off amounts owed to, and by, the Commonwealth
65 Act of grace payments by the Commonwealth
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Division 8—Special provisions applying to Ministers and certain officials
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Subdivision A—Gifts of relevant property
66 Gifts of relevant property
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Subdivision B—Liability of Ministers and certain officials for unauthorised gifts and loss
67 Liability for unauthorised gifts of relevant property
68 Liability for loss—custody
69 Liability for loss—misconduct
70 Provisions relating to liability of Ministers and officials
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Division 9—Special provisions applying to Ministers only
71 Approval of proposed expenditure by a Minister
72 Minister to inform Parliament of certain events
Part 2 5—Appropriations
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Division 1—Guide to this Part
73 Guide to this Part
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Division 2—Appropriations relating to non corporate Commonwealth entities and the Commonwealth
74 Receipts of amounts by non corporate Commonwealth entities
74A Recoverable GST for non corporate Commonwealth entities
75 Transfers of functions between non corporate Commonwealth entities
76 Notional payments and receipts by non corporate Commonwealth entities
77 Repayments by the Commonwealth
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Division 3—Special accounts
78 Establishment of special accounts by the Finance Minister
79 Disallowance of determinations relating to special accounts
80 Special accounts established by an Act
Part 2 6—Cooperating with other jurisdictions
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Division 1—Guide to this Part
81 Guide to this Part
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Division 2—Cooperating with other jurisdictions
82 Sharing information with other jurisdictions
83 Auditing by State and Territory Auditors General
Part 2 7—Companies, subsidiaries and new corporate Commonwealth entities
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Division 1—Guide to this Part
84 Guide to this Part
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Division 2—Companies and subsidiaries
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Subdivision A—The Commonwealth’s involvement in companies
85 The Commonwealth’s involvement in companies
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Subdivision B—Subsidiaries of corporate Commonwealth entities
86 Subsidiaries of corporate Commonwealth entities
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Division 3—New corporate Commonwealth entities
87 Establishing new corporate Commonwealth entities
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Chapter 3—Commonwealth companies
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Part 3 1—General
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Division 1—Guide to this Part
88 Guide to this Part
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Division 2—Core provisions for this Chapter
89 Commonwealth companies
90 Wholly owned Commonwealth companies
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Division 3—Special requirements for wholly owned Commonwealth companies
91 Duty to keep the responsible Minister and Finance Minister informed
92 Audit committee
93 Application of government policy
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Part 3 2—Planning and accountability
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Division 1—Guide to this Part
94 Guide to this Part
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Division 2—Planning and budgeting
95 Corporate plan for Commonwealth companies
96 Budget estimates for wholly owned Commonwealth companies
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Division 3—Reporting and accountability
97 Annual reports for Commonwealth companies
98 Auditor of Commonwealth companies
99 Audit of subsidiary’s financial statements
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Chapter 4—Rules, delegations and independent review
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Part 4 1—The rules
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Division 1—Guide to this Part
100 Guide to this Part
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Division 2—The rules
101 The rules
102 Rules relating to the Commonwealth and Commonwealth entities
103 Rules relating to the Commonwealth and non corporate Commonwealth entities
104 Rules relating to the Commonwealth Superannuation Corporation
105 Rules in relation to other CRF money
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Part 4 1A—Other instruments
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Division 1—Guide to this Part
105A Guide to this Part
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Division 2—Instruments relating to procurement
105B Instruments relating to procurement
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Division 3—Instruments relating to grants
105C Instruments relating to grants
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Division 4—Instruments relating to intelligence or security agencies or listed law enforcement agencies
105D Instruments relating to intelligence or security agencies or listed law enforcement agencies
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Part 4 2—Delegations
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Division 1—Guide to this Part
106 Guide to this Part
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Division 2—Delegations
107 Finance Minister
108 Treasurer
109 Finance Secretary
110 Accountable authority
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Part 4 3—Independent review
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Division 1—Guide to this Part
111 Guide to this Part
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Division 2—Independent review
112 Independent review
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
