Australia Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) 28EA-28EC: Commonwealth company executive remuneration: report each key management person's remuneration components in the Schedule 3 form, describe KMP remuneration governance and basis, use accrual amounts, and note any exemption

What does 28EA-28EC require?

A Commonwealth company reports, for each key management person, name, position, base salary, bonuses, other benefits and allowances, company superannuation contributions, long service leave, other long-term and termination benefits and total, in the Schedule 3 clause 1 form; describes the policies, practices and governance arrangements for KMP remuneration and the basis on which it was set; measures amounts on an accrual basis; and records in the report any ministerial exemption and any direction to supply the exempted details to another person or body.