Commonwealth entities
Section 46(2) of the PGPA Act requires the accountable authority for a Commonwealth entity to prepare an annual report and provide it to the responsible Minister by the fifteenth day of the fourth month after the end of the reporting period for the entity. This section of the Act does not currently prescribe a timeframe for the minister to present the report to the Parliament, neither does the PGPA Rule.
The PGPA Rule states that annual reports for corporate Commonwealth entities, non-corporate Commonwealth entities and Commonwealth companies must comply with the 'the guidelines for presenting documents to the Parliament'.
The Department of Prime Minister and Cabinet (PM&C) Tabling Guidelines advise that in relation to the tabling of annual reports:
Finance's resource management guides include advice about the timetable for tabling annual reports. For Commonwealth entities, the guides advise that:
Normally annual reports are tabled on or before 31 October and it is expected annual reports are tabled prior to the October Estimates hearings. This ensures annual reports are available for scrutiny by the relevant Senate standing committee.
Commonwealth companies
Under section 97(2) of the PGPA Act, Commonwealth companies are required to prepare an annual report and provide it to the responsible Minister:
(a)
if the company is required by the Corporations Act 2001 to hold an annual general meeting—the earlier of the following:
(i)
21 days before the next annual general meeting after the end of the reporting period for the company;
(ii)
4 months after the end of the reporting period for the company; and
(b)
in any other case—4 months after the end of the reporting period for the company; or the end of such further period granted under subsection 34C(5) of the Acts Interpretation Act 1901.
In relation to the tabling of the annual report in the Parliament, section 97(5) of the PGPA Act states that:
(5) If the Commonwealth company is a wholly-owned Commonwealth company, or is not required to hold an annual general meeting, the responsible Minister must table the documents in each House of the Parliament as soon as practicable after receiving them. In all other cases, the responsible Minister must table the documents in each House of the Parliament as soon as practicable after the annual general meeting of the company.
The advice contained in Finance's Resource Management Guide No. 137 – Annual reports for Commonwealth companies aligns with the requirements under section 97(5) of the PGPA Act set out above. Consistent with Commonwealth entities, Resource Guide No. 137 notes the provision for an application for an extension of the reporting period for Commonwealth companies:
There is scope for a company to apply in writing to their responsible Minister for an extension where it is not reasonably possible to meet the [timeframes outlined in subsection 97(2)]. The Acts Interpretation Act 1901 allows a Minister to grant an extension where he or she considers it reasonable in the circumstances.
Provisions of the Acts Interpretation Act 1901
In the absence of specific provisions, the Acts Interpretation Act 1901 (Acts Interpretation Act) requires bodies to present annual reports to Ministers within six months after the end of the period reported upon
(subsection 34C(2)), and Ministers to table reports within 15 sitting days of receipt (subsection 34C(3)).
Reporting timeframes for statutory offices/office holders
Judge Advocate General
Under section 196A(1) of the Defence Force Discipline Act 1982 (DFD Act) the Judge Advocate General shall, as soon as practicable after each 31 December, prepare and furnish to the Minister a report relating to the operation of the Act, the regulations, the rules of procedure; and the operation of any other law of the Commonwealth or of the Australian Capital Territory in so far as it relates to the discipline of the Defence Force during the year ending on that
31 December.
Section 196A(2) of the DFD Act requires the Minister to present the report to each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.
Director of Military Prosecutions
Under Section 196B(1) of the DFD Act, the Director of Military Prosecutions must, as soon as practicable after each 31 December, prepare and give to the Minister, for presentation to the Parliament, a report relating to the operations of the Director of Military Prosecutions during the year ending on that 31 December.
The Act does not prescribe a timeframe for the Minister to present the report to the Parliament. It appears that section 34C(3) of the Acts Interpretation Act would apply, therefore requiring the Minister to lay a copy of the report before each House of Parliament within 15 sitting days of receipt of that report.
Inspector-General of the Australian Defence Force
Section 110R(1) of the Defence Act 1903 (Defence Act) states that as soon as practicable after the end of each financial year, the Inspector-General of the Australian Defence Force (ADF) must prepare and give to the Minister, for presentation to the Parliament, a report on the operations of the Inspector-General during the financial year. This section also notes that reference should also be made to section 34C of the Acts Interpretation Act, which requires the Minister to lay a copy of the report before each House of Parliament within 15 sitting days of receipt of that report.
Repatriation Medical Authority
The Repatriation Medical Authority is established under the Veterans' Entitlement Act 1986 and there is not a statutory requirement to table an annual report under the Act but the Authority has done so since its inception.
In the Committee's report Annual reports (No.1 and No. 2 of 2019), it recommended that unless there was a strong public policy reasons to the contrary, on the occasion of any amendment to the Veterans' Entitlement Act 1986, the Government consider including a clause requiring the Repatriation Medical Authority to table an annual report. The Committee welcomed the Government response to the report on 28 October 2019 agreeing to the recommendation:
The Government agrees that, at an opportune time, a clause requiring the Repatriation Medical Authority to table an annual report be included in a future amendment to the Veterans' Entitlement Act 1986.
The Department of Veterans' Affairs will prepare this clause for consideration in due course.
The Committee notes that this recommendation has not yet been implemented.
Veterans' Review Board
Section 215(4) of the Veterans' Entitlements Act 1986 states that the Principal Board Member shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the operations of the Board during the year that ended on that 30 June. Section 215(5) states that the Minister shall cause a copy of a report furnished to the Minister under subsection (4) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.
Repatriation Commission
Section 215 of the Veterans' Entitlements Act 1986 requires the Repatriation Commission, as soon as practicable after 30 June in each year, to prepare and furnish to the Minister a report on the operation of the Act during the year; with the Minister required to present report to the Parliament within 15 sitting days after receipt.
Military Rehabilitation and Compensation Commission
Under section 385 of the Military Rehabilitation and Compensation Commission Act 2004, the Chair of the commission must, as soon as possible after 30 June each year, give the Minister for presentation to the Parliament, a report of the Commission's activities for the financial year ended on that day.
Australian Safeguards and Non-proliferation Office
Under section 51 of the Nuclear Non-Proliferation (Safeguards) Act 1987, section 96 of the Chemical Weapons (Prohibition) Act 1994 and section 71 of the Comprehensive Nuclear Test-Ban Treaty Act 1998, the Director of the Australian Safeguards and Non-Proliferation Office must, as soon as practicable after
30 June in each year, prepare a report of operations and furnish it to Minister. The above legislative sections require the Minister to cause a copy of the report to be laid before each House within 15 sitting days.