Published Date
- Changes to the PGPA Act Flipchart and List – 1 July 2026
- NEW: RMG-140 Climate Change Disclosure
- Updated: RMG-138 and RMG-139 Commonwealth entities' and companies’ executive remuneration reporting guide for annual reports
- The preparation of annual reports and corporate plans
- Publishing Corporate plans
- Corporate plan self-assessment tools
- Gender equality annual reporting
- Updates to the Digital Annual Reporting Tool Acceptable Use Policy
Changes to the PGPA Act Flipchart and List – 1 July 2026
A new Flipchart and List of Public Governance, Performance and Accountability Act 2013 (PGPA Act) Commonwealth entities and companies was issued on 1 July 2026.
In addition to the update made on 2 June 2026, both the Flipchart and List have been updated to reflect the following changes to current Commonwealth entities and companies for the PGPA Act:
Commencement of the Australian Energy Regulator (AER)
AER commenced as a new non-corporate Commonwealth entity on 1 July 2026 through the Competition and Consumer Act 2010, as amended by the Competition and Consumer Amendment (Australian Energy Regulator Separation) Act 2025, in the Climate Change, Energy, the Environment and Water portfolio.
Commencement of the National Environmental Protection Agency (National EPA)
The National EPA commenced as a new non-corporate Commonwealth entity on 1 July 2026 through the National Environmental Protection Agency Act 2025, in the Climate Change, Energy, the Environment and Water portfolio.
Update to enabling provisions - Australian Competition and Consumer Commission (ACCC)
The ACCC, in the Treasury portfolio, has minor updates to the enabling provisions in the Competition and Consumer Act 2010. This is a result of amendments made by the Competition and Consumer Amendment (Australian Energy Regulator Separation) Act 2025 to commence the AER as a new non-corporate Commonwealth entity on 1 July 2026.
Name change and new enabling legislation - Defence and Veterans' Service Commission
The Defence and Veterans' Services Commission has been renamed the Defence and Veterans' Service Commission (DVSC), in the Defence portfolio.
The DVSC also has new enabling legislation, Defence and Veterans’ Service Commissioner Act 2026 which commenced on 1 June 2026 and is no longer prescribed in the Defence Act 1903.
New enabling legislation - National Commission for Aboriginal and Torres Strait Islander Children and Young People
The National Commission for Aboriginal and Torres Strait Islander Children and Young People, in the Social Services portfolio, has new enabling legislation.
The National Commission for Aboriginal and Torres Strait Islander Children and Young People Act 2026 commenced on 1 July 2026, and is no longer prescribed in Schedule 1 to the Public Governance, Performance and Accountability Rule 2014.
The Finance website also provides some of the key information from the Flipchart in an Excel version.
Feedback on the Flipchart and List and how you use these tools is always welcome and can be sent to PGPA@finance.gov.au.
In addition to the update made on 2 June 2026, both the Flipchart and List have been updated to reflect the following changes to current Commonwealth entities and companies for the PGPA Act:
Commencement of the Australian Energy Regulator (AER)
AER commenced as a new non-corporate Commonwealth entity on 1 July 2026 through the Competition and Consumer Act 2010, as amended by the Competition and Consumer Amendment (Australian Energy Regulator Separation) Act 2025, in the Climate Change, Energy, the Environment and Water portfolio.
Commencement of the National Environmental Protection Agency (National EPA)
The National EPA commenced as a new non-corporate Commonwealth entity on 1 July 2026 through the National Environmental Protection Agency Act 2025, in the Climate Change, Energy, the Environment and Water portfolio.
Update to enabling provisions - Australian Competition and Consumer Commission (ACCC)
The ACCC, in the Treasury portfolio, has minor updates to the enabling provisions in the Competition and Consumer Act 2010. This is a result of amendments made by the Competition and Consumer Amendment (Australian Energy Regulator Separation) Act 2025 to commence the AER as a new non-corporate Commonwealth entity on 1 July 2026.
Name change and new enabling legislation - Defence and Veterans' Service Commission
The Defence and Veterans' Services Commission has been renamed the Defence and Veterans' Service Commission (DVSC), in the Defence portfolio.
The DVSC also has new enabling legislation, Defence and Veterans’ Service Commissioner Act 2026 which commenced on 1 June 2026 and is no longer prescribed in the Defence Act 1903.
New enabling legislation - National Commission for Aboriginal and Torres Strait Islander Children and Young People
The National Commission for Aboriginal and Torres Strait Islander Children and Young People, in the Social Services portfolio, has new enabling legislation.
The National Commission for Aboriginal and Torres Strait Islander Children and Young People Act 2026 commenced on 1 July 2026, and is no longer prescribed in Schedule 1 to the Public Governance, Performance and Accountability Rule 2014.
The Finance website also provides some of the key information from the Flipchart in an Excel version.
Feedback on the Flipchart and List and how you use these tools is always welcome and can be sent to PGPA@finance.gov.au.
NEW: RMG-140 Climate Change Disclosure
Finance has released a new RMG, RMG-140 Commonwealth Climate Disclosure to support Commonwealth entities and companies in preparing climate disclosures.
The guide explains reporting requirements, such as the responsible owner, report timings and how to meet Commonwealth Climate Disclosure Requirements, including alignment with relevant legislation and standards.
RMG-140 provides practical guidance to help officials:
- understand streams, tranches and reporting timeframes
- prepare disclosures across the 4 pillars: Governance, Strategy, Risk management, and Metrics and targets
- apply the general and core requirements when developing disclosures
- meet publishing requirements, including annual reports and the Transparency Portal.
The guide supports consistent and transparent reporting of climate-related risks and opportunities.
For any questions, please contact climateaction@finance.gov.au.
Updated: RMG-138 and RMG-139 Commonwealth entities' and companies’ executive remuneration reporting guide for annual reports
RMG-138 Commonwealth entities' executive remuneration reporting guide for annual reports and RMG-139 Commonwealth companies' executive remuneration reporting guide for annual reports have been updated. There are no policy changes in these updates.
The updates include:
The updates include:
- minor formatting and editorial changes
- updated reporting examples
- updates to reflect the 2025–26 reporting period.
For further information on these updates, please contact PGPA@finance.gov.au.
The preparation of annual reports and corporate plans
As reporting season progresses, entities and companies may wish to consider the following points from recent ministerial advice to support effective and efficient reporting:
- The use of Finance templates – the annual report and corporate plan templates are optional and intended to support entities and companies to reduce administrative burden, improve consistency and streamline internal processes.
- Keeping in mind the Parliament’s printing standards when developing reporting documents.
- In relation to the use of external providers, entities are encouraged to consider whether external support is necessary. For example, to meet legislative or compliance requirements, including accessibility requirements where those cannot be met in house.
The corporate plan and annual report templates are available in the right‑hand menu under Tools and templates within the Resource Management Guides (RMGs) listed below.
- RMG-132 Corporate plans for Commonwealth entities
- RMG-133 Corporate plans for Commonwealth companies
- RMG-134 Annual performance statements for Commonwealth entities
- RMG-135 Annual reports for non-corporate Commonwealth entities
- RMG-136 Annual reports for corporate Commonwealth entities
- RMG-137 Annual reports for Commonwealth companies
If you have any questions, or would like to provide feedback, please contact PGPA@finance.gov.au.
Publishing Corporate plans
Under the PGPA Act and Rule, Commonwealth entities and companies must give their corporate plan to the responsible Minister and the Finance Minister before publishing the plan on their website.
For the Finance Minister this is to be via the Department of Finance (PGPA@finance.gov.au).
For entities and companies that report on a financial year basis, the plan must be published on your website by 31 August each year. Different publication deadlines may apply under an entity's or company's enabling legislation.
After 31 August, Finance will upload all published corporate plans onto the Transparency Portal.
For further guidance refer to RMG-132 Corporate Plans for Commonwealth entities and RMG-133 Corporate Plans for Commonwealth companies (see ‘How to publish your corporate plan’).
Contact PGPA@finance.gov.au should you have any questions or feedback.
For the Finance Minister this is to be via the Department of Finance (PGPA@finance.gov.au).
For entities and companies that report on a financial year basis, the plan must be published on your website by 31 August each year. Different publication deadlines may apply under an entity's or company's enabling legislation.
After 31 August, Finance will upload all published corporate plans onto the Transparency Portal.
For further guidance refer to RMG-132 Corporate Plans for Commonwealth entities and RMG-133 Corporate Plans for Commonwealth companies (see ‘How to publish your corporate plan’).
Contact PGPA@finance.gov.au should you have any questions or feedback.
Corporate plan self-assessment tools
Finance has developed new tools to support Commonwealth entities and companies to self-assess their corporate plans.
Entities and companies may use these self-assessment tools to review their corporate plans against the requirements in the PGPA Act and Rule, applicable policies and alignment with better practice. The tools should also assist entities and companies to identify areas for improvement. Once you select ‘Enable Editing’ you will be able to select a status and add notes, evidence or page references within the tool, noting not all items will apply to every entity and company.
The use of the self-assessment tools is not mandatory. The tools are guides only. Entities and companies should complete their own due diligence in relation to specific reporting obligations, including reporting obligations under their enabling legislation.
The self-assessment tools are available under the Tools and templates in the right-hand menu of the corporate plan Resource Management Guides. The alert box text has also been updated to reflect the availability of corporate plan templates and self-assessment tools.
RMG-132 Corporate plans for Commonwealth entities
RMG-133 Corporate plans for Commonwealth companies
RMG-131 Developing performance measures
Contact PGPA@finance.gov.au if you have any questions after using the tool to self-assess your entity’s or company’s corporate plan and consulting our online guidance. We welcome your feedback to help improve the tools.
Work is still underway on a tool for Commonwealth entities to self-assess their annual performance statements, designed to complement the annual report template. Once complete, we will promote this through a future PGPA Newsletter.
Entities and companies may use these self-assessment tools to review their corporate plans against the requirements in the PGPA Act and Rule, applicable policies and alignment with better practice. The tools should also assist entities and companies to identify areas for improvement. Once you select ‘Enable Editing’ you will be able to select a status and add notes, evidence or page references within the tool, noting not all items will apply to every entity and company.
The use of the self-assessment tools is not mandatory. The tools are guides only. Entities and companies should complete their own due diligence in relation to specific reporting obligations, including reporting obligations under their enabling legislation.
The self-assessment tools are available under the Tools and templates in the right-hand menu of the corporate plan Resource Management Guides. The alert box text has also been updated to reflect the availability of corporate plan templates and self-assessment tools.
RMG-132 Corporate plans for Commonwealth entities
RMG-133 Corporate plans for Commonwealth companies
RMG-131 Developing performance measures
Contact PGPA@finance.gov.au if you have any questions after using the tool to self-assess your entity’s or company’s corporate plan and consulting our online guidance. We welcome your feedback to help improve the tools.
Work is still underway on a tool for Commonwealth entities to self-assess their annual performance statements, designed to complement the annual report template. Once complete, we will promote this through a future PGPA Newsletter.
Gender equality annual reporting
Annual reports are now required to include gender equality reporting, demonstrating department’s efforts to close gender equality gaps. The Office for Women (OFW) in the Department of the Prime Minister and Cabinet has published guidelines to support implementation of the reporting, which applies to 2025–26 annual reports: Gender Equality Annual Reporting - APS Guidelines | PM&C.
Departments of State will now report on key initiatives, policies and programs that advance gender equality. This reporting should not include corporate HR or diversity initiatives, which are captured through other reporting mechanisms.
Gender equality reporting will provide transparency about how departments are contributing to gender equality in Australia, and forms part of the reporting framework for Working for Women: A Strategy for Gender Equality.
Examples from the 2024–25 Gender Equality Reporting pilot are available in the following annual reports:
Departments of State will now report on key initiatives, policies and programs that advance gender equality. This reporting should not include corporate HR or diversity initiatives, which are captured through other reporting mechanisms.
Gender equality reporting will provide transparency about how departments are contributing to gender equality in Australia, and forms part of the reporting framework for Working for Women: A Strategy for Gender Equality.
Examples from the 2024–25 Gender Equality Reporting pilot are available in the following annual reports:
- Department of Climate Change, Energy, the Environment and Water Annual Report 2024–25
- Department of Industry, Science and Resources Annual Report 2024–25
- Department of Education Annual Report 2024–25
- Department of the Prime Minister and Cabinet Annual Report 2024–25
If you have any questions on reporting, please contact the Office for Women at OFWImplementation@pmc.gov.au.
Updates to the Digital Annual Reporting Tool Acceptable Use Policy
The Digital Annual Reporting Tool’s (DART) Acceptable Use Policy has been updated for the 2025–26 reporting period.
The policy now includes reminders regarding publications where third-party copyright material may be included in your entity’s publication and requires you to agree that your entity has obtained the necessary copyright permissions/agreements and observed creators’ moral rights.
The updated Acceptable Use Policy can be found on the DART logon page on the Transparency Portal here.
Commonwealth entities and companies are additionally requested to review their entity’s publications already on the Transparency Portal to ensure that:
The policy now includes reminders regarding publications where third-party copyright material may be included in your entity’s publication and requires you to agree that your entity has obtained the necessary copyright permissions/agreements and observed creators’ moral rights.
The updated Acceptable Use Policy can be found on the DART logon page on the Transparency Portal here.
Commonwealth entities and companies are additionally requested to review their entity’s publications already on the Transparency Portal to ensure that:
- any third-party copyright material included in your entity’s publications has appropriate licensing or permissions for inclusion on the DART and the Transparency Portal. This includes checking any historic publications which continue to be published on the Transparency Portal. Responsibility for procuring or varying any additional licences/permissions rests with the entity whose publication it is. Where a potential infringement claim is made to Finance by a third party of their copyright material, Finance will engage with your entity to resolve the alleged infringement; and
- Third-party material is appropriately attributed and preserved, consistent with permission/licence conditions and the integrity of the original content.
If your entity needs assistance in remediating content on the Transparency Portal, please reach out to our team via dar@finance.gov.au.
