Commonwealth companies' executive remuneration reporting guide for annual reports (RMG 139)

RMG-139 has been updated to reflect:

  • Updated information on fringe benefits tax (FBT) and electric vehicles
  • Updates in relation to Long Service Leave reported in Key Management Personnel and Executive Remuneration disclosures
  • General updates including reporting periods.

If you have any feedback on our RMGs or need further information in relation these updates, please contact us at


This guide will assist officials in Commonwealth companies responsible for reporting executive remuneration information in annual reports.

Key Points

To provide transparency and accountability, Commonwealth entities and companies are required to disclose executive remuneration arrangements in annual reports. Commonwealth entities and companies are also required to report this information on the Transparency Portal.

The Transparency Portal is the central website for publicly available corporate information for all Commonwealth bodies. It provides easy access to information for the Parliament and the Australian public, into how public money is spent on remunerating public officials. A link to the Transparency Portal can be found in the right-hand menu under Policies, legislation and guidelines.

This guide:

  • outlines the requirements and provides guidance for reporting remuneration details for key management personnel (KMP).
  • outlines the requirements for reporting the policies and practices of Commonwealth companies.
  • outlines the employment arrangements to include in the disclosure tables.
  • outlines the process for a Commonwealth company seeking an exemption from one or more remuneration reporting requirement.

Related resources including appendices, related guidance, links and the PGPA Act and Rule are located in the right-hand menu under Tools and templates.

Executive remuneration reporting by Commonwealth entities for annual reports is covered by RMG 138 Commonwealth entities executive remuneration reporting guide for annual reports.

Appendix 1: Treatment of common remuneration items 

Appendix 1 provides further guidance on how common remuneration items should be categorised in accordance with the 4 main categories and sub-categories identified in Schedule 3 of the PGPA Rule. This appendix is available under Tools and templates.

Appendix 2: Illustrative example of remuneration disclosure table for KMP

Appendix 2 provides an example of reporting remuneration information in the KMP disclosure table, in accordance with Schedule 3 of the PGPA Rule.

It also provides tips on how to enter remuneration information into the template so that all executive remuneration is reported consistently in the Transparency Portal. This appendix is available under Tools and templates.

For further information on using data templates, including reporting negative figures, refer to Data Template FAQs available under Policies, legislation and guidance.

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