Commonwealth Consolidated Acts Commonwealth Consolidated ActsIn preparing or revising a financial target for inclusion in a corporate plan for Australia Post under section 35 of the Public Governance, Performance and Accountability Act 2013 , the Board shall have regard to:
(a) the need to earn a reasonable rate of return on Australia Post's assets; and
(b) the need to maintain the extent of the Commonwealth's equity in Australia Post; and
(c) the expectation of the Commonwealth that Australia Post will pay a reasonable dividend; and
(d) the need to maintain Australia Post's financial viability; and
(e) the need to maintain a reasonable level of reserves, especially to make provision for:
(i) any estimated future demand for postal services; and
(ii) any need to improve the accessibility of, and performance standards for, the letter service; and
(f) any other commercial matters the Board considers appropriate; and
(g) the cost of carrying out Australia Post's community service obligations; and
(h) the cost of performing Australia Post's functions in a manner consistent with any government policy orders that apply in relation to Australia Post under section 22 of the Public Governance, Performance and Accountability Act 2013 ; and
(j) the cost of implementing any directions given by the Minister under section 49; and
(k) the cost of any other obligations of Australia Post under this or any other Act that require it to act otherwise than in accordance with normal commercial practice.