Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 17B-17C,17F: Nominated entity reporting for a ceased or non-reporting entity: when the Finance Minister nominates it, prepare the old entity's performance statements, financial statements and annual report (limited to non-transferred functions where relevant), give the financial statements to the Auditor-General and the report to its Minister

What does 17B-17C,17F require?

Where an entity has ceased to exist with none or only some of its functions transferred, or still exists but cannot practicably report on the functions it kept, the Finance Minister may, by written nomination, choose another entity's accountable authority to report for it. The nominated accountable authority must prepare the performance statements, financial statements and annual report the old entity would have prepared (confined to the non-transferred functions where some were transferred), include the performance statements in the annual report, send the financial statements promptly to the Auditor-General, and give the annual report to its own responsible Minister for tabling. Where a nomination is made for an existing entity, the old entity's accountable authority must not prepare those documents itself.