(1) The annual report on Australia Post given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must also:
(a) specify the financial targets applicable to the period under the corporate plan; and
(b) if the Minister has, under subsection 40(1), directed the Board to vary a financial target--specify the financial target that the Minister directed the Board to vary and set out the reasons given to the Board by the Minister for the direction; and
(c) include an assessment of Australia Post's progress in achieving the financial targets under the corporate plan; and
(d) specify the dividend paid or proposed to be paid to the Commonwealth for the period; and
(e) if the Minister has, under subsection 54(3), directed the payment of a dividend, or a different dividend, for the period--specify the recommendation made by the Board to the Minister in relation to the dividend for the period; and
(f) include particulars of any amounts of capital repaid to the Commonwealth during the period; and
(g) include an assessment of:
(i) the cost of carrying out Australia Post's community service obligations;
(ii) the cost of performing Australia Post's functions in a way 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 for the period; and
(iii) the cost of implementing any directions given by the Minister under section 49; and
(iv) 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; and
(h) include the financial information that the Minister requests in relation to each of the following categories of Australia Post's activities:
(i) the reserved services (taken as a whole);
(ii) its other activities (taken as a whole).
(2) A request under paragraph (1)(h) must be made by notice in writing given to Australia Post.
(3) In this section:
"corporate plan" means the corporate plan for Australia Post under section 35 of the Public Governance, Performance and Accountability Act 2013 .