(1) Subject to any determination of the Treasurer under this section, the
"annual reporting period" for a GSF agency is--
(a) the period of 12 months
commencing on 1 July in any year, or
(b) if a different period is specified
as the agency's financial year by its constituent Act--that specified period.
(2) The Treasurer may, by written notice given to the accountable authority
for a GSF agency, determine a different annual reporting period for the GSF
agency than that referred to in subsection (1) to facilitate--
(b) reporting
for the final annual reporting period for a GSF agency or former GSF agency,
or
(c) synchronisation with the annual reporting periods of other GSF
agencies for the purposes of consolidated reporting.
(3) The determination
may--
(a) specify any of the following periods--
(i) 12 months or less,
(ii)
more than 12 months (but not more than 18 months), or
(b) specify a period
for all provisions (or specified provisions) of this Act.
(4) Before making a
determination for the purposes of subsection (2), the Treasurer must consult
both the Auditor-General and the responsible Minister for a GSF agency in
accordance with section 3.5 about any proposed determination.
