Commonwealth: Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (Cth)

An Act to amend the law relating to the governance, performance and accountability of, and the use and management of resources by, the Commonwealth, Commonwealth entities and Commonwealth companies, and to deal with consequential and transitional matters in connection with the Public Governance, Performance and Accountability Act 2013, and for other purposes 1 Short title This Act may be cited as the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014.

Commonwealth: Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (Cth) Image
Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 No. 62, 2014 Compilation No. 2 Compilation date: 5 March 2016 Includes amendments up to: Act No. 126, 2015 Registered: 9 May 2016 About this compilation This compilation This is a compilation of the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 that shows the text of the law as amended and in force on 5 March 2016 (the compilation date). The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents 1 Short title 2 Commencement 3 Schedule(s) 4 Definitions Schedule 1—Application provisions for and amendments of the PGPA Act Part 1—Delayed application of certain provisions of Parts 2‑3 and 3‑2 of the PGPA Act Part 2—Other application provisions Part 3—Amendments Public Governance, Performance and Accountability Act 2013 Schedule 2—Amendment of the Financial Management and Accountability Act 1997 Part 1—Amendments Financial Management and Accountability Act 1997 Part 2—Transitional and application provisions Division 1—Transitional and application provisions Division 2—Continuation of instruments Schedule 3—Repeal of the Commonwealth Authorities and Companies Act 1997 Part 1—Repeal Commonwealth Authorities and Companies Act 1997 Part 2—Transitional and application provisions Schedule 4—Auditor‑General Act 1997 and related amendments Part 1—Amendments Auditor‑General Act 1997 Norfolk Island Act 1979 Public Accounts and Audit Committee Act 1951 Part 2—Application provisions Schedule 5—Corporate status of bodies Part 1—Bodies ceasing to be bodies corporate Australian Communications and Media Authority Act 2005 Fisheries Administration Act 1991 Great Barrier Reef Marine Park Act 1975 National Environment Protection Council Act 1994 Telecommunications Universal Service Management Agency Act 2012 Part 2—Transitional provisions for bodies ceasing to be bodies corporate Division 1—Introduction Division 2—General transitional provisions Division 3—Miscellaneous Part 3—APVMA continuing as a body corporate Agricultural and Veterinary Chemicals (Administration) Act 1992 Part 4—Other bodies continuing as bodies corporate Australian Human Rights Commission Act 1986 National Health Reform Act 2011 Offshore Petroleum and Greenhouse Gas Storage Act 2006 Water Act 2007 Part 5—Transitional provisions for bodies continuing as bodies corporate Division 1—Introduction Division 2—General transitional provisions Division 3—Miscellaneous Part 6—Bodies corporate treated as non‑corporate for the purposes of the finance law Australian Prudential Regulation Authority Act 1998 Australian Securities and Investments Commission Act 2001 Competition and Consumer Act 2010 Schedule 6—Listed entities Administrative Appeals Tribunal Act 1975 Archives Act 1983 Asbestos Safety and Eradication Agency Act 2013 Auditor‑General Act 1997 Australian Aged Care Quality Agency Act 2013 Australian Bureau of Statistics Act 1975 Australian Capital Territory (Planning and Land Management) Act 1988 Australian Centre for International Agricultural Research Act 1982 Australian Communications and Media Authority Act 2005 Australian Crime Commission Act 2002 Australian Federal Police Act 1979 Australian Information Commissioner Act 2010 Australian Law Reform Commission Act 1996 Australian Organ and Tissue Donation and Transplantation Authority Act 2008 Australian Prudential Regulation Authority Act 1998 Australian Radiation Protection and Nuclear Safety Act 1998 Australian Research Council Act 2001 Australian Securities and Investments Commission Act 2001 Australian Sports Anti‑Doping Authority Act 2006 Australian Trade Commission Act 1985 Bankruptcy Act 1966 Cancer Australia Act 2006 Commonwealth Electoral Act 1918 Commonwealth Grants Commission Act 1973 Competition and Consumer Act 2010 ComSuper Act 2011 Criminology Research Act 1971 Customs Administration Act 1985 Director of Public Prosecutions Act 1983 Fair Work Act 2009 Family Law Act 1975 Federal Court of Australia Act 1976 Fisheries Administration Act 1991 Future Fund Act 2006 Governor‑General Act 1974 Great Barrier Reef Marine Park Act 1975 Health Insurance Act 1973 Inspector‑General of Intelligence and Security Act 1986 Inspector‑General of Taxation Act 2003 Intelligence Services Act 2001 Law Enforcement Integrity Commissioner Act 2006 Meteorology Act 1955 National Blood Authority Act 2003 National Health and Medical Research Council Act 1992 National Health Reform Act 2011 National Vocational Education and Training Regulator Act 2011 National Water Commission Act 2004 Office of National Assessments Act 1977 Ombudsman Act 1976 Parliamentary Counsel Act 1970 Private Health Insurance Act 2007 Productivity Commission Act 1998 Safe Work Australia Act 2008 Telecommunications Universal Service Management Agency Act 2012 Tertiary Education Quality and Standards Agency Act 2011 Transport Safety Investigation Act 2003 Workplace Gender Equality Act 2012 Schedule 7—Amendments of Acts starting with A Aboriginal and Torres Strait Islander Act 2005 Aboriginal Land Grant (Jervis Bay Territory) Act 1986 Aboriginal Land (Lake Condah and Framlingham Forest) Act 1987 Aboriginal Land Rights (Northern Territory) Act 1976 Administrative Appeals Tribunal Act 1975 Administrative Decisions (Judicial Review) Act 1977 Aged Care (Bond Security) Act 2006 Agricultural and Veterinary Chemicals (Administration) Act 1992 Aircraft Noise Levy Collection Act 1995 Airports (Transitional) Act 1996 Air Services Act 1995 Albury‑Wodonga Development Act 1973 A New Tax System (Australian Business Number) Act 1999 A New Tax System (Luxury Car Tax) Act 1999 A New Tax System (Wine Equalisation Tax) Act 1999 Archives Act 1983 Asbestos‑related Claims (Management of Commonwealth Liabilities) Act 2005 Asbestos Safety and Eradication Agency Act 2013 Australia Council Act 2013 Australian Aged Care Quality Agency Act 2013 Australian Broadcasting Corporation Act 1983 Australian Bureau of Statistics Act 1975 Australian Capital Territory (Planning and Land Management) Act 1988 Australian Capital Territory (Self‑Government) Act 1988 Australian Centre for International Agricultural Research Act 1982 Australian Civilian Corps Act 2011 Australian Communications and Media Authority Act 2005 Australian Crime Commission Act 2002 Australian Curriculum, Assessment and Reporting Authority Act 2008 Australian Federal Police Act 1979 Australian Film, Television and Radio School Act 1973 Australian Hearing Services Act 1991 Australian Human Rights Commission Act 1986 Australian Information Commissioner Act 2010 Australian Institute of Aboriginal and Torres Strait Islander Studies Act 1989 Australian Institute of Health and Welfare Act 1987 Australian Institute of Marine Science Act 1972 Australian Law Reform Commission Act 1996 Australian Maritime Safety Authority Act 1990 Australian National Maritime Museum Act 1990 Australian National University Act 1991 Australian Nuclear Science and Technology Organisation Act 1987 Australian Organ and Tissue Donation and Transplantation Authority Act 2008 Australian Passports Act 2005 Australian Postal Corporation Act 1989 Australian Prudential Regulation Authority Act 1998 Australian Radiation Protection and Nuclear Safety Act 1998 Australian Research Council Act 2001 Australian Security Intelligence Organisation Act 1979 Australian Sports Anti‑Doping Authority Act 2006 Australian Sports Commission Act 1989 Australian Trade Commission Act 1985 Australian War Memorial Act 1980 Autonomous Sanctions Act 2011 Schedule 8—Amendments of Acts starting with B to E Banking Act 1959 Bankruptcy Act 1966 Cancer Australia Act 2006 Charter of Budget Honesty Act 1998 Charter of the United Nations Act 1945 Child Support (Registration and Collection) Act 1988 Civil Aviation Act 1988 Classification (Publications, Films and Computer Games) Act 1995 COAG Reform Fund Act 2008 Coal Mining Industry (Long Service Leave) Administration Act 1992 Coal Mining Industry (Long Service Leave) Payroll Levy Collection Act 1992 Coastal Trading (Revitalising Australian Shipping) Act 2012 Commonwealth Electoral Act 1918 Commonwealth Inscribed Stock Act 1911 Commonwealth Places (Application of Laws) Act 1970 Commonwealth Places (Mirror Taxes) Act 1998 ComSuper Act 2011 Corporations (Aboriginal and Torres Strait Islander) Act 2006 Crimes (Superannuation Benefits) Act 1989 Criminology Research Act 1971 CSL Sale Act 1993 Customs Act 1901 Customs Administration Act 1985 Dairy Produce Act 1986 Defence Act 1903 Defence Force Discipline Appeals Act 1955 Defence Force Retirement and Death Benefits Act 1973 Defence Forces Retirement Benefits Act 1948 Defence Forces Retirement Benefits (Pension Increases) Act 1967 Defence Home Ownership Assistance Scheme Act 2008 Defence Housing Australia Act 1987 Defence Reserve Service (Protection) Act 2001 Defence Service Homes Act 1918 Defence Trade Controls Act 2012 Director of Public Prosecutions Act 1983 DisabilityCare Australia Fund Act 2013 Early Years Quality Fund Special Account Act 2013 Education Services for Overseas Students Act 2000 Environment Protection and Biodiversity Conservation Act 1999 Excise Act 1901 Export Finance and Insurance Corporation Act 1991 Schedule 9—Amendments of Acts starting with F to L Fair Entitlements Guarantee Act 2012 Fair Work Act 2009 Family Law Act 1975 Federal Circuit Court of Australia Act 1999 Federal Court of Australia Act 1976 Federal Financial Relations Act 2009 Financial Agreement Act 1994 Fisheries Administration Act 1991 Food Standards Australia New Zealand Act 1991 Foreign Passports (Law Enforcement and Security) Act 2005 Freedom of Information Act 1982 Fringe Benefits Tax (Application to the Commonwealth) Act 1986 Future Fund Act 2006 Gene Technology Act 2000 Governance of Australian Government Superannuation Schemes Act 2011 Governor‑General Act 1974 Grape and Wine Legislation Amendment (Australian Grape and Wine Authority) Act 2013 Great Barrier Reef Marine Park Act 1975 Health Insurance Act 1973 Health Insurance Commission (Reform and Separation of Functions) Act 1997 High Court of Australia Act 1979 Immigration (Education) Charge Act 1992 Indigenous Education (Targeted Assistance) Act 2000 Industrial Chemicals (Notification and Assessment) Act 1989 Inspector‑General of Intelligence and Security Act 1986 Inspector‑General of Taxation Act 2003 Insurance Act 1973 Intelligence Services Act 2001 Interstate Road Transport Act 1985 Judges' Pensions Act 1968 Judicial Misbehaviour and Incapacity (Parliamentary Commissions) Act 2012 Judiciary Act 1903 Lands Acquisition Act 1989 Law Enforcement Integrity Commissioner Act 2006 Legislative Instruments Act 2003 Life Insurance Act 1995 Loans Securities Act 1919 Local Government (Financial Assistance) Act 1995 Schedule 10—Amendments of Acts starting with M or N Marine Safety (Domestic Commercial Vessel) National Law Act 2012 Medibank Private Sale Act 2006 Medical Indemnity Act 2002 Members of Parliament (Staff) Act 1984 Midwife Professional Indemnity (Commonwealth Contribution) Scheme Act 2010 Military Rehabilitation and Compensation Act 2004 Military Superannuation and Benefits Act 1991 Moomba‑Sydney Pipeline System Sale Act 1994 National Blood Authority Act 2003 National Broadband Network Companies Act 2011 National Cattle Disease Eradication Account Act 1991 National Consumer Credit Protection Act 2009 National Disability Insurance Scheme Act 2013 National Film and Sound Archive of Australia Act 2008 National Gallery Act 1975 National Health Act 1953 National Health and Medical Research Council Act 1992 National Health Reform Act 2011 National Library Act 1960 National Museum of Australia Act 1980 National Portrait Gallery of Australia Act 2012 National Radioactive Waste Management Act 2012 National Residue Survey Administration Act 1992 National Transport Commission Act 2003 National Vocational Education and Training Regulator Act 2011 National Water Commission Act 2004 Nation‑building Funds Act 2008 Native Title Act 1993 Natural Heritage Trust of Australia Act 1997 Natural Resources Management (Financial Assistance) Act 1992 Navigation Act 2012 Norfolk Island Act 1979 Northern Territory (Lessees' Loans Guarantee) Act 1954 Northern Territory (Self‑Government) Act 1978 Schedule 11—Amendments of Acts starting with O to R Office of National Assessments Act 1977 Offshore Petroleum and Greenhouse Gas Storage Act 2006 Ombudsman Act 1976 Paid Parental Leave Act 2010 Papua New Guinea (Staffing Assistance) Act 1973 Parliamentary Contributory Superannuation Act 1948 Parliamentary Counsel Act 1970 Parliamentary Service Act 1999 Postal and Telecommunications Commissions (Transitional Provisions) Act 1975 Primary Industries Levies and Charges Collection Act 1991 Primary Industries Research and Development Act 1989 Private Health Insurance Act 2007 Proceeds of Crime Act 1987 Proceeds of Crime Act 2002 Productivity Commission Act 1998 Protection of Movable Cultural Heritage Act 1986 Public Accounts and Audit Committee Act 1951 Public Interest Disclosure Act 2013 Public Service Act 1999 Quarantine Act 1908 Quarantine Charges (Collection) Act 2014 Remuneration Tribunal Act 1973 Research Involving Human Embryos Act 2002 Reserve Bank Act 1959 Road Safety Remuneration Act 2012 Royal Australian Air Force Veterans' Residences Act 1953 Royal Commissions Act 1902 Schedule 12—Amendments of Acts starting with S to W Safety, Rehabilitation and Compensation Act 1988 Safe Work Australia Act 2008 Schools Assistance (Learning Together—Achievement Through Choice and Opportunity) Act 2004 Science and Industry Research Act 1949 Screen Australia Act 2008 Seafarers Rehabilitation and Compensation Act 1992 Services Trust Funds Act 1947 Skilling Australia's Workforce Act 2005 Small Superannuation Accounts Act 1995 Snowy Hydro Corporatisation Act 1997 Snowy Mountains Engineering Corporation Limited Sale Act 1993 Social and Community Services Pay Equity Special Account Act 2012 Special Broadcasting Service Act 1991 Superannuation Act 1976 Superannuation Act 1990 Superannuation Industry (Supervision) Act 1993 Superannuation (Pension Increases) Act 1971 Superannuation (Productivity Benefit) Act 1988 Superannuation (Unclaimed Money and Lost Members) Act 1999 Sydney Harbour Federation Trust Act 2001 Taxation Administration Act 1953 Telecommunications Act 1997 Telecommunications (Consumer Protection and Service Standards) Act 1999 Telecommunications Universal Service Management Agency Act 2012 Telstra Corporation Act 1991 Terrorism Insurance Act 2003 Tertiary Education Quality and Standards Agency Act 2011 Therapeutic Goods Act 1989 Tourism Australia Act 2004 Transport Safety Investigation Act 2003 Uranium Royalty (Northern Territory) Act 2009 Veterans' Entitlements Act 1986 Water Act 2007 Water Efficiency Labelling and Standards Act 2005 Work Health and Safety Act 2011 Workplace Gender Equality Act 2012 Schedule 13—Contingent amendments Part 1—Agricultural and Veterinary Chemicals legislation Agricultural and Veterinary Chemical Products (Collection of Levy) Act 1994 Agricultural and Veterinary Chemicals (Administration) Act 1992 Agricultural and Veterinary Chemicals Code Act 1994 Part 2—Antarctic Treaty (Environment Protection) Act 1980 Antarctic Treaty (Environment Protection) Act 1980 Part 3—Australian Grape and Wine Authority Act 2013 Australian Grape and Wine Authority Act 2013 Part 4—Offshore Petroleum and Greenhouse Gas Storage Act 2006 Division 1—First compliance measures Act has not commenced Offshore Petroleum and Greenhouse Gas Storage Act 2006 Division 2—First compliance measures Act has commenced Offshore Petroleum and Greenhouse Gas Storage Act 2006 Division 3—Second compliance measures Act has commenced Offshore Petroleum and Greenhouse Gas Storage Act 2006 Part 5—Wheat Export Marketing Act 2008 Wheat Export Marketing Act 2008 Schedule 14—Other transitional and application provisions Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to amend the law relating to the governance, performance and accountability of, and the use and management of resources by, the Commonwealth, Commonwealth entities and Commonwealth companies, and to deal with consequential and transitional matters in connection with the Public Governance, Performance and Accountability Act 2013, and for other purposes 1 Short title This Act may be cited as the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 4 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 30 June 2014 2. Schedules 1 to 4 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 3. Schedule 5, Parts 1 and 2 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 4. Schedule 5, Part 3 The later of: 1 July 2014 (a) immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013; and (b) immediately after the commencement of Schedules 3 and 6 to the Agricultural and Veterinary Chemicals Legislation Amendment Act 2013. 5. Schedule 5, Parts 4 to 6 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 6. Schedules 6 to 12 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 7. Schedule 13, Part 1 The later of: 1 July 2014 (a) immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013; and (b) immediately after the commencement of Schedules 3, 5 and 6 to the Agricultural and Veterinary Chemicals Legislation Amendment Act 2013. 8. Schedule 13, Part 2 The later of: (a) immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013; and (b) immediately after Part 2 of Schedule 2 to the Antarctic Treaty (Environment Protection) Amendment Act 2012 commences. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 9. Schedule 13, Part 3 The later of: 1 July 2014 (a) immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013; and (b) immediately after the commencement of Part 2 of Schedule 1 to the Grape and Wine Legislation Amendment (Australian Grape and Wine Authority) Act 2013. 10. Schedule 13, Part 4, Division 1 Immediately after the commencement of the provision(s) covered by table item 5. 1 July 2014 However, if Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures) Act 2013 commences before or at that time, the provision(s) do not commence at all. 11. Schedule 13, Part 4, Division 2 The later of: 1 October 2014 (a) immediately after the commencement of the provision(s) covered by table item 5; and (paragraph (b) applies) (b) immediately after the commencement of Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 12. Schedule 13, Part 4, Division 3 The later of: 1 October 2014 (a) immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013; and (paragraph (b) applies) (b) immediately after the commencement of Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Amendment (Compliance Measures No. 2) Act 2013. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. 13. Schedule 13, Part 5 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 However, if Schedule 3 to the Wheat Export Marketing Amendment Act 2012 commences before or at that time, the provision(s) do not commence at all. 14. Schedule 14 Immediately after the commencement of section 6 of the Public Governance, Performance and Accountability Act 2013. 1 July 2014 Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. 4 Definitions In this Act: CAC Act means the Commonwealth Authorities and Companies Act 1997, as in force immediately before the commencement time. commencement time means immediately after the commencement of section 6 of the PGPA Act. FMA Act means the Financial Management and Accountability Act 1997, as in force immediately before the commencement time. PGPA Act means the Public Governance, Performance and Accountability Act 2013. reporting period has the meaning given by the PGPA Act. Schedule 1—Application provisions for and amendments of the PGPA Act Part 1—Delayed application of certain provisions of Parts 2‑3 and 3‑2 of the PGPA Act 1 Corporate plans Sections 35 and 95 of the PGPA Act (which deal with corporate plans for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2015. 2 Budget estimates Sections 36 and 96 of the PGPA Act (which deal with budget estimates for Commonwealth entities and wholly‑owned Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2014. 3 Annual performance statements Sections 39 and 40 of the PGPA Act (which deal with annual performance statements for Commonwealth entities) apply in relation to reporting periods for those entities that commence on or after 1 July 2015. 4 Annual financial statements Sections 42 and 43 of the PGPA Act (which deal with annual financial statements for Commonwealth entities) apply in relation to reporting periods for those entities that commence on or after 1 July 2014. 5 Audit of financial statements of subsidiaries Sections 44 and 99 of the PGPA Act (which deal with audits of financial statements of subsidiaries of Commonwealth entities or Commonwealth companies) apply in relation to reporting periods for those subsidiaries that commence on or after 1 July 2014. 6 Annual reports Sections 46 and 97 of the PGPA Act (which deal with annual reports for Commonwealth entities and Commonwealth companies) apply in relation to reporting periods for those entities and companies that commence on or after 1 July 2014. 7 Australian Government financial reporting Sections 47, 48 and 49 of the PGPA Act (which deal with Australian Government financial reporting) apply in relation to the 2014‑2015 financial year and later financial years. Part 2—Other application provisions 8 Duties of officials—use of position Section 27 of the PGPA Act (which deals with the duty of officials in relation to the use of their position) applies to uses occurring after the commencement time. 9 Duties of officials—use of information Section 28 of the PGPA Act (which deals with the duty of officials in relation to the use of information) applies to uses by officials occurring after the commencement time of information obtained by the officials before or after that time. 10 Duties of officials—disclosure of interests Section 29 of the PGPA Act (which deals with the duty of officials to disclose their interests) applies to interests that arise for officials before or after the commencement time. 11 Termination of appointment Section 30 of the PGPA Act (which deals with termination of appointment) applies to appointments made before or after the commencement time. 12 Banking Section 55 of the PGPA Act (which deals with amounts received by officials) applies to amounts received after the commencement time. 13 Waiver of amounts and modification of payment terms Section 63 of the PGPA Act (which deals with waiver of amounts owing to the Commonwealth and modification of payment terms) applies to amounts owing to the Commonwealth before or after the commencement time. 14 Set‑off Section 64 of the PGPA Act (which deals with setting off amounts owing to or by the Commonwealth) applies to amounts owing to or by the Commonwealth before or after the commencement time. 15 Gifts of relevant property Sections 66 and 67 of the PGPA Act (which deal with gifts of property) apply to gifts made after the commencement time of property acquired before or after that time. 16 Losses of relevant money or relevant property Sections 68, 69 and 70 of the PGPA Act (which deal with losses of relevant money or relevant property) apply to losses occurring after the commencement time. 17 Ministers to inform Parliament of certain events Section 72 of the PGPA Act (which requires Ministers to inform Parliament of certain events) applies to events occurring after the commencement time. 18 Receipt of amounts by non‑corporate Commonwealth entities Section 74 of the PGPA Act (which deals with amounts received by non‑corporate Commonwealth entities) applies to amounts received after the commencement time. 19 Transfers of functions between non‑corporate Commonwealth entities Section 75 of the PGPA Act (which deals with transfers of functions between non‑corporate Commonwealth entities) applies to determinations made after the commencement time in relation to transfers of functions occurring before or after that time. 20 Payments between non‑corporate Commonwealth entities Section 76 of the PGPA Act (which deals with payments made between non‑corporate Commonwealth entities) applies to payments made after the commencement time. 21 Repayments by the Commonwealth Section 77 of the PGPA Act (which deals with repayments of amounts received by the Commonwealth) applies to amounts received by the Commonwealth before or after the commencement time. 22 Special accounts Section 80 of the PGPA Act (which deals with special accounts) applies to special accounts established before or after the commencement time. 23 Recovery of debts Rules made for the purposes of paragraph 103(c) of the PGPA Act (which deals with recovery of debts) apply to: (a) debts incurred after the commencement time; and (b) debts incurred before that time, but only if the recovery of the debt had not been pursued before that time. Part 3—Amendments Public Governance, Performance and Accountability Act 2013 24 At the end of section 101 Add: (4) Despite subsection 14(2) of the Legislative Instruments Act 2003, the rules may provide in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in instructions given under section 20A of this Act as in force or existing from time to time. Schedule 2—Amendment of the Financial Management and Accountability Act 1997 Part 1—Amendments Financial Management and Accountability Act 1997 1 Reader's guide Repeal the guide. 2 Title Omit "the proper use and management of public money, public property and other Commonwealth resources", substitute "powers to make commitments to spend money and powers in relation to companies". 3 Section 1 Omit "Financial Management and Accountability", substitute "Financial Framework (Supplementary Powers)". 4 After section 2 Insert: 2A Simplified outline of this Act This Act confers on the Commonwealth, in certain circumstances, the powers: (a) to make arrangements under which relevant money and other CRF money can be spent, or to make grants of financial assistance; and (b) to form, or otherwise be involved in, companies. The arrangements, grants, programs and companies (or classes of arrangements or grants) in relation to which the powers are conferred are specified in the regulations. 5 At the end of Part 1 Add: 5 Definitions In this Act: accountable authority has the meaning given by the Public Governance, Performance and Accountability Act 2013. Finance Minister means the Minister administering this Act. Minister includes the President of the Senate or the Speaker of the House of Representatives. non‑corporate Commonwealth entity has the meaning given by the Public Governance, Performance and Accountability Act 2013. official has the meaning given by the Public Governance, Performance and Accountability Act 2013. other CRF money has the meaning given by the Public Governance, Performance and Accountability Act 2013. relevant money has the meaning given by the Public Governance, Performance and Accountability Act 2013. 6 Relationship with the finance law This Act and the regulations are to be read together with the finance law (within the meaning of the Public Governance, Performance and Accountability Act 2013). 6 Parts 2 and 3 Repeal the Parts. 7 Part 4 (heading) Repeal the heading, substitute: Part 2—Supplementary powers to make commitments to spend money and be involved in companies etc. 8 Divisions 1 to 3A of Part 4 Repeal the Divisions. 9 Division 3B of Part 4 (heading) Repeal the heading. 10 Section 32B (heading) Repeal the heading, substitute: 32B Supplementary powers to make commitments to spend relevant money and other CRF money etc. 11 Subparagraph 32B(1)(a)(i) Omit "public money", substitute "relevant money or other CRF money". 12 Subsection 32B(1) Omit ", subject to compliance with this Act, the regulations, Finance Minister's Orders, Special Instructions and any other law". 13 At the end of subsection 32B(1) Add: Note: The Public Governance, Performance and Accountability Act 2013 deals with the use and management of public resources (including relevant money and other CRF money). 14 Subsection 32B(2) Omit "a Chief Executive" (first occurring), substitute "an accountable authority of a non‑corporate Commonwealth entity". 15 Subsection 32B(2) (notes 1 and 2) Repeal the notes, substitute: Note: For the power to delegate, see section 32D. 16 Subsection 32C(3) Omit "a Chief Executive" (first occurring), substitute "an accountable authority of a non‑corporate Commonwealth entity". 17 Subsection 32C(3) (notes 1 and 2) Repeal the notes, substitute: Note: For the power to delegate, see section 32D. 18 Sections 32D and 32E Repeal the sections, substitute: 32D Minister or accountable authority may delegate powers Delegation by a Minister (1) A Minister may, by writing, delegate any or all of his or her powers under section 32B or 32C to an official of any non‑corporate Commonwealth entity. Note: An accountable authority may delegate a power delegated under this section (see section 32DA). (2) In exercising powers under a delegation, the delegate must comply with any directions of the Minister concerned. Delegation by an accountable authority (3) An accountable authority of a non‑corporate Commonwealth entity may, by writing, delegate any or all of his or her powers under section 32B or 32C to an official of any non‑corporate Commonwealth entity. (4) In exercising powers under a delegation, the delegate must comply with any directions of the accountable authority concerned. 32DA Accountable authority may sub‑delegate powers (1) An accountable authority of a non‑corporate Commonwealth entity may, by writing, delegate to an official (the second delegate) of any non‑corporate Commonwealth entity powers and functions that have been delegated to the accountable authority by a Minister under section 32D. (2) The power or function, when exercised or performed by the second delegate, is taken for the purposes of this Act to have been exercised or performed by the Minister. (3) If the accountable authority is subject to directions in relation to the exercise of a power, or the performance of a function, delegated to the accountable authority under section 32D, then: (a) the accountable authority must give corresponding directions to the second delegate; and (b) the accountable authority may give other directions (not inconsistent with those corresponding directions) to the second delegate in relation to the exercise of that power or the performance of that function. (4) The second delegate must comply with any directions of the accountable authority. 32DB Relationship with section 23 of the Public Governance, Performance and Accountability Act 2013 Section 23 of the Public Governance, Performance and Accountability Act 2013 (which deals with the power of accountable authorities in relation to arrangements and commitments) does not authorise the accountable authority of a non‑corporate Commonwealth entity to exercise, on behalf of the Commonwealth, a power conferred on the Commonwealth by section 32B of this Act. 19 Division 4 of Part 4 Repeal the Division. 20 Part 5 (heading) Repeal the heading. 21 Sections 37 to 39A Repeal the sections. 22 Subsection 39B(3) (note) Repeal the note, substitute: Note: For the power to delegate, see section 40. 23 Subsection 39B(4) Repeal the subsection. 24 Subsection 39B(5) (definition of Commonwealth company) Omit "Commonwealth Authorities and Companies Act 1997", substitute "Public Governance, Performance and Accountability Act 2013". 25 At the end of Part 5 Add: 40 Finance Minister may delegate powers (1) The Finance Minister may, by written instrument, delegate to an accountable authority of a non‑corporate Commonwealth entity the Finance Minister's powers or functions under section 39B. (2) In exercising powers or functions under a delegation, the delegate must comply with any directions of the Finance Minister. 41 Executive power of the Commonwealth This Part does not, by implication, limit the executive power of the Commonwealth. 26 Parts 6 to 8 Repeal the Parts. 27 Part 9 (heading) Repeal the heading, substitute: Part 3—Miscellaneous 28 Sections 58 to 64 Repeal the sections. 29 Subsection 65(1) Omit "(1)". 30 Subsection 65(2) Repeal the subsection (including the note). Part 2—Transitional and application provisions Division 1—Transitional and application provisions 31 Allocation of certain persons to Departments of State, Departments of the Parliament and prescribed Agencies (1) The following table provides that certain persons are taken to be officials of Commonwealth entities for the purposes of the PGPA Act. Persons taken to be officials of Commonwealth entities Item The following person … is taken to be an official of this Commonwealth entity for the purposes of the PGPA Act … 1 a person who immediately before the commencement time is allocated to a Department of State under paragraph 4(1)(a) of the Financial Management and Accountability Regulations 1997 the Department of State. 2 a person who immediately before the commencement time is allocated to the Department of the Prime Minister and Cabinet under paragraph 4(1)(e) of the Financial Management and Accountability Regulations 1997 the Department of the Prime Minister and Cabinet. 3 a person who immediately before the commencement time is allocated to a Department of the Parliament under subregulation 4(2) of the Financial Management and Accountability Regulations 1997 the Department of the Parliament. 4 any person who performs financial tasks in relation to a prescribed Agency as mentioned in paragraph 5(1)(b) of the Financial Management and Accountability Regulations 1997 the listed entity that, under this Part, the prescribed Agency is taken to become at the commencement time. (2) A person ceases to be taken to be such an official when the person would have ceased to be covered by paragraph 4(1)(a) or (e), 5(1)(b) or subregulation 4(2) of the Financial Management and Accountability Regulations 1997. 32 Prescribed Agencies If: (a) immediately before the commencement time, a body, organisation or group of persons is a prescribed Agency; and (b) at the commencement time, there is a listed entity that has the same name as the prescribed Agency; then the prescribed Agency is taken to become the listed entity at the commencement time. 33 Notional payments and receipts by Agencies Despite the repeal of section 6 of the FMA Act (which deals with notional payments and receipts by Agencies), that section, and any other provision of the FMA Act to the extent that it relates to that section, continues to apply after the commencement time in relation to payments made before that time. 34 Agreements with banks about receipt, transmission etc. of public money (1) An agreement made under section 8 of the FMA Act (which deals with agreements with banks about the receipt, transmission etc. of public money) that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, section 53 of the PGPA Act. (2) An agreement made under section 8 of the FMA Act with the Reserve Bank of Australia in relation to a central bank account that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, subsection 53(3) of the PGPA Act. 35 Public money must be promptly banked etc. Despite the repeal of section 10 of the FMA Act (which requires public money to be promptly banked etc.), that section continues to apply after the commencement time in relation to public money received before that time. 36 Establishment of Special Accounts by Finance Minister (1) A determination made under subsection 20(1) of the FMA Act (which deals with the establishment of Special Accounts by the Finance Minister) that is in force immediately before the commencement time is (subject to subitem (2)) taken, after that time, to have been made under subsection 78(1) of the PGPA Act. (2) Subitem (1) does not apply to the following determinations: (a) the Financial Management and Accountability (Establishment of SOETM Special Account ‑ FWO) Determination 2012/13; (b) the Financial Management and Accountability (Establishment of SOETM Special Account ‑ Customs) Determination 2012/14; (c) the Financial Management and Accountability Determination 2006/74 ‑ Security Deposits Special Account Establishment 2006; (d) the Financial Management and Accountability (Establishment of Special Account for Department of the House of Representatives) 2011/10; (e) the Financial Management and Accountability Determination 2005/02 ‑ Australia‑Indonesia Partnership for Reconstruction and Development (Grants) Special Account Determination 2005; (f) the Financial Management and Accountability (Establishment of Special Account for AusAID) Determination 2011/05; (g) the Financial Management and Accountability (Local Hospital Networks Special Account) Determination 2013/01; (h) the Financial Management and Accountability Determination 2009/34 ‑ Joint Australian U.S. Geological and Geophysical Research Station Special Account Establishment 2009; (i) the Financial Management and Accountability Determination 2008/24 ‑ Indigenous Communities Strategic Investment Program Special Account Establishment 2008. 37 Drawing rights Despite the repeal of sections 26 and 27 of the FMA Act, those sections continue to apply after the commencement time until the end of 30 June 2015 as if: (a) a reference to an official were a reference to an official within the meaning of the PGPA Act; and (b) a reference to public money were a reference to relevant money within the meaning of the PGPA Act; and (c) a reference to a designated Special Account appropriation were a reference to an appropriation under section 80 of the PGPA Act that relates to: (i) the COAG Reform Fund established by the COAG Reform Fund Act 2008; or (ii) a special account (within the meaning of the PGPA Act) established by the Nation‑building Funds Act 2008. 39 Repayments to the Commonwealth Despite the repeal of section 30 and subsection 32A(2) of the FMA Act (which deal with repayments to the Commonwealth), those provisions continue to apply after the commencement time in relation to amounts paid by the Commonwealth before that time. 40 Appropriations to take account of recoverable GST Despite the repeal of section 30A and subsection 32A(3) of the FMA Act (which deal with the treatment of appropriations to take account of recoverable GST), those provisions continue to apply after the commencement time in relation to payments that are made before 1 July 2015. 41 Retaining prescribed receipts Despite the repeal of section 31 and subsection 32A(4) of the FMA Act (which deal with retaining prescribed receipts), those provisions continue to apply after the commencement time in relation to: (a) amounts (other than amounts that relate to GST) that are received before that time; and (b) amounts that relate to GST that are received before 1 July 2015. 42 Regulations made for the purposes of sections 32B and 39B The amendments to sections 32B, 39B and 65 of the FMA Act made by this Schedule do not affect the continuity of any regulations that are in force for the purposes of section 32B or 39B immediately before the commencement time. 43 Delegations by Minister (1) A delegation by a Minister under subsection 32D(1) of the FMA Act that is in force immediately before the commencement time is taken, after that time, to have been made under subsection 32D(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule. (2) A direction given by a Minister for the purposes of subsection 32D(2) of the FMA Act that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(2) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). 44 Finance Minister may approve act of grace payments An authorisation given under section 33 of the FMA Act (which deals with the Finance Minister approving act of grace payments) that is in force immediately before the commencement time is taken, after that time, to have been given under, and in accordance with, section 65 of the PGPA Act. 45 Finance Minister may borrow for short periods An agreement made under section 38 of the FMA Act (which deals with the Finance Minister borrowing for short periods) that is in force immediately before the commencement time is taken, after that time, to have been made under, and in accordance with, section 56 of the PGPA Act. 46 Investment of public money Public money that, immediately before the commencement time, is invested under section 39 of the FMA Act (which deals with the investment of public money) is taken, after that time, to be invested under, and in accordance with, section 58 of the PGPA Act. 47 Minister must inform Parliament of involvement in a company by the Commonwealth or a prescribed body Despite the repeal of section 39A of the FMA Act (which deals with the requirement to inform Parliament of the Commonwealth's or a prescribed body's involvement in a company), that section continues to apply after the commencement time in relation to events that occur before that time. 48 Gifts of public property An approval for the making of a gift that is in force under paragraph 43(b) of the FMA Act (which deals with gifts of public property) immediately before the commencement time is taken, after that time, to be a written authorisation by the Finance Minister as referred to in subparagraph 66(b)(ii) of the PGPA Act. 49 Promoting proper use of Commonwealth resources An arrangement made under section 44 of the FMA Act (which deals with promoting the proper use of Commonwealth resources) that is in force immediately before the commencement time is taken, after that time, to have been made under section 23 of the PGPA Act. 50 Keeping responsible Minister and Finance Minister informed Despite the repeal of section 44A of the FMA Act (which deals with keeping the responsible Minister and Finance Minister informed), that section continues to apply after the commencement time in relation to a requirement to provide reports, documents or information made under that section before that time. 51 Recovery of debts Despite the repeal of section 47 of the FMA Act (which deals with the recovery of debts), that section continues to apply after the commencement time in relation to any debt that a Chief Executive had begun to pursue under that section before that time. 52 Accounts and records Despite the repeal of section 48 of the FMA Act (which deals with accounts and records), that section continues to apply after the commencement time in relation to accounts and records to which that section applies immediately before the commencement time. 53 Continuing application of certain provisions Despite the repeal of the following provisions of the FMA Act, those provisions continue to apply after the commencement time in relation to the last financial year that ends before the commencement time: (a) section 49 (which deals with annual financial statements); (b) section 51 (which deals with reporting requirements if an Agency ceases to exist or Agency functions are transferred); (c) section 55 (which deals with the preparation of annual financial statements by the Finance Minister); (d) section 56 (which deals with auditing the Finance Minister's annual financial statements); (e) section 57 (which deals with auditing the annual financial statements of an Agency). 54 Additional financial statements Despite the repeal of section 50 of the FMA Act (which deals with additional financial statements), that section continues to apply after the commencement time in relation to financial statements required under that section before that time. 55 Chief Executive may delegate powers Delegation of Chief Executive's powers (1) A delegation, under section 53 of the FMA Act, by a Chief Executive of an Agency of his or her powers under section 32B or 32C of that Act (but not powers of a Minister that have been delegated to the Chief Executive) that is in force immediately before the commencement time is taken, after that time, to be a delegation by an accountable authority of a non‑corporate Commonwealth entity under subsection 32D(3) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule. (2) A direction given by a Chief Executive of an Agency for the purposes of a delegation referred to in subitem (1) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(4) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). Subdelegation of Finance Minister's powers by Chief Executive (3) A delegation, under section 53 of the FMA Act, by a Chief Executive of an Agency of the Finance Minister's powers or functions under section 32B or 32C of that Act that is in force immediately before the commencement time is taken, after that time, to be a delegation by an accountable authority of a non‑corporate Commonwealth entity under subsection 32DA(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). (4) A direction given by a Chief Executive of an Agency for the purposes of a delegation referred to in subitem (3) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32DA(3) of Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). 56 Requirement to publish monthly financial statements Despite the repeal of section 54 of the FMA Act (which deals with monthly financial statements), that section continues to apply after the commencement time in relation to the last month that ends immediately before that time. 57 Modified operation of Act and relevant regulations Despite the repeal of section 58 of the FMA Act (which deals with the modification of the FMA Act for intelligence or security agencies or prescribed law enforcement agencies), the following continue to apply after the commencement time in relation to the last financial year that ends before that time: (a) section 58 of the FMA Act; (b) any other section of the Act to the extent that it relates to that section or regulations made for the purposes of that section. Note: Division 2 of this Part continues the operation of regulations made for the purposes of section 58 of the FMA Act. Those regulations modify the operation of certain parts of the FMA Act. 58 Finance Minister may delegate powers Delegation of powers under section 32B or 32C of the FMA Act (1) A delegation, under section 62 of the FMA Act, by the Finance Minister of the Finance Minister's powers or functions under section 32B or 32C of that Act that is in force immediately before the commencement time is taken, after that time, to have been made under subsection 32D(1) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). Note: The FMA Act is renamed the Financial Framework (Supplementary Powers) Act 1997 by Part 1 of this Schedule. (2) A direction given by the Finance Minister for the purposes of a delegation referred to in subitem (1) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of subsection 32D(2) of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). Delegation of powers under section 39B of the FMA Act (3) A delegation, under section 62 of the FMA Act, by the Finance Minister of the Finance Minister's powers or functions under section 39B of that Act that is in force immediately before the commencement time is taken, after that time, to have been made under section 40 of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). (4) A direction given by the Finance Minister for the purposes of a delegation referred to in subitem (3) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of section 40 of the Financial Framework (Supplementary Powers) Act 1997 (as inserted by this Schedule). 58A Guidelines The amendments to section 65 of the FMA Act made by this Schedule do not affect the continuity of the Commonwealth Cleaning Services Guidelines 2012, as in force immediately before the commencement time. 59 Approvals of spending proposals An approval that, immediately before the commencement time, is in force for the purposes of regulation 9 of regulations made under the FMA Act is taken, after that time, to have been given for the purposes of, and in accordance with, rules made for the purposes of section 52 of the PGPA Act. Division 2—Continuation of instruments 60 Continuation of instruments (1) This item applies if: (a) an item of this Part continues the operation of a provision of the FMA Act; and (b) regulations or any other instrument are in force immediately before the commencement time for the purposes of the provision. (2) The regulations or other instrument are taken, after the commencement time, to continue in force for the purposes of the item. Schedule 3—Repeal of the Commonwealth Authorities and Companies Act 1997 Part 1—Repeal Commonwealth Authorities and Companies Act 1997 1 The whole of the Act Repeal the Act. Part 2—Transitional and application provisions 2 Continuing application of certain provisions (1) Despite the repeal of the provisions of the CAC Act referred to in subitem (1A), those provisions continue to apply after the commencement time in relation to reporting periods that: (a) commenced before 1 July 2014; and (b) either: (i) ended on 30 June 2014; or (ii) had not ended on 30 June 2014. (1A) For subitem (1), the provisions of the CAC Act are as follows: (a) section 9 (which deals with directors preparing annual reports); (b) section 10 (which deals with modified requirements for a Commonwealth authority's first year of existence); (c) section 12 (which deals with auditing a relevant subsidiary's financial statements); (d) section 14 (which deals with estimates); (e) section 36 (which deals with annual reports for Commonwealth companies); (f) section 37 (which deals with auditing relevant subsidiary's financial statements); (g) section 39 (which deals with estimates); (h) Schedule 1 (which deals with annual report for Commonwealth authorities). (2) Despite the repeal of section 11 of the CAC Act (which deals with the contravention of annual report rules by directors), that section continues to apply after the commencement time in relation to a contravention of a reporting rule that occurs after that time. 3 Responsible Minister to be notified of significant events Despite the repeal of sections 15 and 40 of the CAC Act (which deal with notifying the responsible Minister of significant events), those sections continue to apply after the commencement time in relation to decisions made before that time. 4 Keeping responsible Minister and Finance Minister informed Despite the repeal of sections 16 and 41 of the CAC Act (which deal with keeping the responsible Minister and Finance Minister informed), those sections continue to apply after the commencement time in relation to: (a) operations that occur before that time; and (b) requirements to provide reports, documents or information made before that time. 5 Corporate plan for GBE Despite the repeal of sections 17 and 42 of the CAC Act (which deal with corporate plans for GBEs), those sections continue to apply after the commencement time in relation to the first reporting period that commences at or after that time. 6 Banking and investment (1) Despite the repeal of subsections 18(2) and 19(2) of the CAC Act (which deal with banking and investment), those subsections continue to apply after the commencement time in relation to money received before that time. (2) Surplus money that, immediately before the commencement time, is invested under section 18 or 19 of the CAC Act (which deals with banking and investment) is taken, after that time, to be relevant money invested under, and in accordance with, section 59 of the PGPA Act. (3) An approval that is in force immediately before the commencement time under paragraph 18(3)(d) of the CAC Act is taken, after that time, to be a written authorisation given under subparagraph 59(1)(b)(iii) of the PGPA Act. 7 Accounting records Despite the repeal of section 20 of the CAC Act (which deals with accounting records), that section continues to apply after the commencement time in relation to accounting records to which that section applies immediately before the commencement time. 8 Use of position—civil obligations Despite the repeal of section 24 of the CAC Act (which deals with the use of position), that section continues to apply after the commencement time in relation to an officer or employee of a Commonwealth authority who, before that time, uses his or her position to gain an advantage, or cause a detriment (even if the advantage is not gained or the detriment is not caused until after the commencement time). 9 Use of information—civil obligations Despite the repeal of section 25 of the CAC Act (which deals with the use of information), that section continues to apply after the commencement time in relation to a person who, before that time, uses information to gain an advantage, or cause a detriment (even if the advantage is not gained or the detriment is not caused until after the commencement time). 10 Disqualification order for contravention of civil penalty provision Despite the repeal of section 27C of the CAC Act (which deals with disqualification orders for contraventions of civil penalty provisions), that section continues to apply after the commencement time in relation to orders that are in force under that section immediately before that time. 11 Director may give other directors standing notice about an interest A notice given under section 27F or 27G of the CAC Act (which deals with directors giving notice about interests) that is in force immediately before the commencement time is taken, after that time, to have been given for the purposes of section 29 of the PGPA Act. 12 Right of access to authority's books Despite the repeal of section 27L of the CAC Act (which deals with the right of access to authority's books), that section continues to apply after the commencement time in relation to books to which that section applies immediately before that time. 13 Indemnification and exemption of officer Despite the repeal of section 27M of the CAC Act (which deals with the indemnification and exemption of officers), that section continues to apply after the commencement time in relation to indemnifications that are in force immediately before that time. 14 Insurance for certain liabilities of officers Despite the repeal of section 27N of the CAC Act (which deals with insurance for certain liabilities of officers), that section continues to apply after the commencement time in relation to contracts for insurance that are in force under that section immediately before that time. 15 Cessation of sections 28 and 43 notifications Notifications that, immediately before the commencement time, are in force as a result of subitem 71(2) or 72(2) of Schedule 1 to the Commonwealth Authorities and Companies Amendme