Australia Public Governance, Performance and Accountability Act 2013 (PGPA Act) 97: Annual reports for Commonwealth companies: the directors give the responsible Minister the Corporations Act financial report, directors' report and auditor's report (as if a public company), plus any rule-prescribed information for a wholly-owned company, and an Auditor-General report where another auditor reported, by 21 days before the annual general meeting or four months after the period, whichever is earlier

What does 97 require?

Each year the directors of a Commonwealth company must deliver to the responsible Minister copies of the financial report, directors' report and auditor's report that the Corporations Act requires for the reporting period (or would require were the company a public company), and, for a wholly-owned company, any further information or report the rules prescribe. Where the company must hold an annual general meeting the deadline is the earlier of 21 days before the next meeting after the period and four months after the period ends; otherwise it is four months after the period, in each case extendable under the Acts Interpretation Act. If someone other than the Auditor-General signed the Corporations Act auditor's report, the company must also supply a report by the Auditor-General on the financial statements, prepared under the same Corporations Act rules. The responsible Minister tables the documents as soon as practicable after receiving them for a wholly-owned company or one without a general meeting, and otherwise after the meeting.