Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 17D,17G,17J: Transferred functions: produce no separate reports for an entity whose functions were all transferred, and include the transferred functions' performance, financial and annual report information in the receiving or nominated reporting entity's documents

What does 17D,17G,17J require?

If all of an entity's functions have been transferred, whether or not it still exists, no performance statements, financial statements or annual report may be prepared for it. For any transfer, the reporting entity (the entity the Finance Minister nominates or, failing that, the receiving entity) must carry in its own performance statements and annual report the information about the transferred functions that the old entity would otherwise have reported; where the old entity has ceased or lost all functions, its transferred functions are treated as part of the reporting entity for the whole period when preparing financial statements.