Governance structures

Finance develops policy and provides whole-of-government advice on appropriate governance arrangements for the range of Commonwealth bodies

The following publications and guides assist Commonwealth bodies with governance issues.

Flipchart of Commonwealth entities and companies and PGPA entity list

The flipchart shows all Commonwealth entities and companies that are subject to the PGPA Act:

Table of Changes to the Flipchart
Date*ChangeEntity NamePortfolioChange Details
2017-18 Changes 
11/09/17 Add WSA Co Ltd Infrastructure A Commonwealth Company, prescribed as a Government Business Enterprise
1/07/17 Add Infrastructure and Project Financing Agency (IPFA) PM&C An executive agency, non-corporate Commonwealth entity.
1/07/17 Amend Australian Naval Infrastructure Pty Ltd (ANI) Finance ANI prescribed as a government business enterprise.
1/07/17 Amend Independent Parliamentary Expenses Authority (IPEA) Finance IPEA became a Statutory Agency from 1 July 2017.
2016-17 Changes 
1/06/17 Add Australian Naval Infrastructure Pty Ltd (ANI) Finance A Commonwealth company, the Commonwealth acquired ANI a subsidiary from ASC Pty Ltd.
1/05/17 Amend Fair Work Ombudsman and Registered Organisations Commission Entity (FWOROCE) Employment Registered Organisation Commission moved into Office of Fair Work Ombudsman and renamed FWOROCE.
1/05/17 Amend Indigenous Land Corporation PM&C ILC was classified as a 'material entity'.
1/05/17 Add Financial Adviser Standards and Ethics Authority Ltd Treasury A Commonwealth company.
3/04/17 Add Independent Parliamentary Expenses Authority (IPEA) Finance An executive agency, non-corporate Commonwealth entity.
1/02/17 Amend Australian Building and Construction Commission (ABCC) Employment Office of the Fair Work Building Industry Inspectorate renamed ABCC to reflect changes to functions and powers.
1/02/17 Remove National Health Performance Authority (NHPA) Health NHPA ceased to be a corporate Commonwealth enttiy.
1/02/17 Amend Digital Transformation Agency (DTA) PM&C Digital Transformation Office renamed DTA.

*This is the date that the change was made in the flipchart, not necessarily the date that the change occurred to the entity or company. The Flipchart of Commonwealth entities and companies and List of GGS, PNFC and PFC bodies under the PGPA Act are not legal documents.

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Machinery of Government changes

The terms ‘machinery of government changes’ (MoG changes) and ‘administrative re-arrangements’ are interchangeable and are used to describe a variety of organisational or functional changes affecting the Commonwealth.

Some common examples of MoG changes are:

  • changes to the Administrative Arrangements Order (AAO) following a Prime Ministerial decision to abolish or create a Commonwealth entity or to move functions/ responsibilities between Commonwealth entities
  • movement of functions into, or out of, the Australian Public Service.

More information of MoG changes can be found here.

The Australian Public Service Commission, in conjunction with Finance has developed Implementing machinery of government changes external link(the Guide) as a source of practical guidance to help entities implement MoG changes. The guide provides:

  • an overview of the MoG process
  • protocols for resolving the transfer of resources
  • principles and approaches for planning and implementing MoG changes, including a timeframe for key events
  • guidance on financial management and people management
  • advice on managing physical relocations, information, records, data and taxation
  • information on setting up a new entity.

Additional information on the followings topics in the Guide and checklists can be found here.

  • Delegations of Powers
  • Special Accounts
  • Special Appropriations
  • Information Technology

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Contact for information on this page:

Last updated: 21 September 2017