A Department of State or:
a parliamentary department or
a listed entity or
a body corporate that is:
established by a law of the Commonwealth or
established under a law of the Commonwealth (other than a Commonwealth company) and is prescribed by an Act or the PGPA Rule to be a Commonwealth entity.
The definition of Commonwealth entities in the PGPA Act does not cover:
bodies corporate that are established under, but not by, a law of the Commonwealth (such as Commonwealth companies)
the High Court and the Future Fund Board of Guardians.