What does 17CA require?

Both non-corporate and corporate entities must disclose, person by person, the remuneration of each of their key management personnel: name, position title, base salary, bonuses, other benefits and allowances, entity superannuation contributions, long service leave, other long-term benefits, termination benefits and total remuneration equal to the sum of those components, laid out in the table form set by clause 1 of Schedule 3.

Australia Public Governance, Performance and...

Other controls in Part 2-3 Division 3A Subdivisions B and C: annual reports of corporate Commonwealth entities and executive remuneration (sections 17BA to 17CE, Schedules 2A and 3) – Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)

17BB-17BD Annual report approval and presentation (corporate): approved and signed by the accountable authority with details of how and when, stating its responsibility under section 46, compliant with Parliamentary guidelines, published through the digital reporting tool, in clear and balanced form
17BE(a)-(i) Annual report contents, establishment and accountability (corporate): enabling legislation, objects, functions and purposes, responsible Ministers, ministerial directions and government policy orders with any non-compliance, the annual performance statements, and significant finance-law non-compliance with remediation
17BE(j)-(p) Annual report contents, governance and operations (corporate): accountable authority members' details and attendance, organisational structure and staff statistics, locations, governance practices, related-entity transactions over $10,000 and their decision process, and significant changes
17BE(q)-(u) Annual report contents, scrutiny, indemnities and committee (corporate): significant judicial and tribunal decisions, external reports, unobtainable subsidiary information, officer indemnities and insurance premiums, audit committee details, executive remuneration, and the Schedule 2A list
17BF Government business enterprise disclosures (corporate): assess significant changes in financial structure and condition and risks to the indicativeness of results, report dividends, and detail community service obligations with actions and costs, stating any commercially sensitive exclusion
17BG Procurement performance for prescribed corporate entities: a corporate entity prescribed under section 30 assesses its performance against the Commonwealth Procurement Rules in its annual report
17CB-17CC Senior executive and other highly paid staff remuneration: report by total remuneration band the headcount and average base salary, bonuses, benefits, superannuation, long service leave, long-term and termination benefits and total, in the Schedule 3 forms
17CD-17CE Remuneration policy disclosure and calculation rules: describe the governance of and basis for executive remuneration, calculate amounts on an accrual basis, and note any ministerial exemption in the annual report

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