Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) During the applicable publication period for a reporting period, the accountable authority of the relevant Commonwealth entity must cause to be published, in such manner as the accountable authority thinks fit, a report that sets out:
(a) both:
(i) the number of payments made under subsection 16A(1) during the reporting period; and
(ii) the total amount of those payments; and
(b) both:
(i) the number of payments made under subsection 16B(1) during the reporting period; and
(ii) the total amount of those payments.
(2) However, a report is not required if:
(a) the number mentioned in subparagraph ( 1)(a)(i) is zero; and
(b) the number mentioned in subparagraph ( 1)(b)(i) is zero.
Deferred reporting
(3) Paragraph ( 1)(a) of this section does not require a report to deal with a payment unless before the preparation of the report, an official of the relevant Commonwealth entity was aware the payment was made under subsection 16A(1).
(4) Paragraph ( 1)(b) of this section does not require a report to deal with a payment unless before the preparation of the report, an official of the relevant Commonwealth entity was aware the payment was made under subsection 16B(1).
(5) For the purposes of this section, if:
(a) a payment was made under subsection 16A(1) or 16B(1) in a reporting period; and
(b) either:
(i) because of subsection ( 3) of this section, paragraph ( 1)(a) of this section did not require a report to deal with the payment; or
(ii) because of subsection ( 4) of this section, paragraph ( 1)(b) of this section did not require a report to deal with the payment; and
(c) during a later reporting period, an official of the relevant Commonwealth entity becomes aware that the payment was made under subsection 16A(1) or 16B(1), as the case may be;
the payment is subject to a deferred reporting obligation in relation to the later reporting period.
(6) If one or more payments made under subsection 16A(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the accountable authority of the relevant Commonwealth entity must, during the applicable publication period for the later reporting period:
(a) prepare a report that sets out:
(i) the number of those payments; and
(ii) the total amount of those payments; and
(iii) the reporting period during which the payments were made; and
(b) if a report is required under subsection ( 1) in relation to the later reporting period--include the paragraph ( a) report in the subsection ( 1) report; and
(c) if paragraph ( b) does not apply--publish, in such manner as the accountable authority thinks fit, the paragraph ( a) report.
(7) If one or more payments made under subsection 16B(1) during a reporting period are subject to a deferred reporting obligation in relation to a later reporting period, the accountable authority of the relevant Commonwealth entity must, during the applicable publication period for the later reporting period:
(a) prepare a report that sets out:
(i) the number of those payments; and
(ii) the total amount of those payments; and
(iii) the reporting period during which the payments were made; and
(b) if a report is required under subsection ( 1) in relation to the later reporting period--include the paragraph ( a) report in the subsection ( 1) report; and
(c) if paragraph ( b) does not apply--publish, in such manner as the accountable authority thinks fit, the paragraph ( a) report.
Reporting period
(8) For the purposes of this section, a reporting period is:
(a) a financial year; or
(b) if a shorter recurring period is prescribed in an instrument under subsection ( 9)--that period.
(9) The Minister may, by legislative instrument, prescribe a recurring period for the purposes of paragraph ( 8)(b).
Applicable publication period
(10) For the purposes of this section, the applicable publication period for a reporting period is the period of:
(a) 4 months; or
(b) if a lesser number of months is prescribed, in relation to the reporting period, in an instrument under subsection ( 11)--that number of months;
beginning immediately after the end of the reporting period.
(11) The Minister may, by legislative instrument, prescribe a number of months, in relation to a reporting period, for the purposes of paragraph ( 10)(b).
Definitions relating to Commonwealth entities
(12) In this section:
"accountable authority" has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .
"non-corporate Commonwealth entity" has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .
"official" has the same meaning as in the Public Governance, Performance and Accountability Act 2013 .
"relevant Commonwealth entity" means:
(a) the non - corporate Commonwealth entity that is responsible for making payments under subsection 16A(1) or 16B(1) on behalf of the Commonwealth; or
(b) if a different non - corporate Commonwealth entity is prescribed in an instrument under subsection ( 13)--that non - corporate Commonwealth entity.
(13) The Minister may, by legislative instrument, prescribe a non - corporate Commonwealth entity for the purposes of paragraph ( b) of the definition of relevant Commonwealth entity in subsection ( 12).