Reporting requirements for entities involved in the Machinery of Government (MoG) changes are outlined in RMG 119 – Reporting requirements following MoG changes.
There may be multiple scenarios involving entities transfer their functions or cease to exist entirely, however as a general rule, the entities that gain functions through MoG changes are responsible for the reporting of executive remuneration for the full reporting period (PGPA Rule, Division 4 – Special reporting requirements when Commonwealth entity has ceased to exist or functions have been transferred).
Entities that gained functions with effect from 1 February 2020 are required to include executive remuneration information for those employees transferred to their entities for the entire reporting period (i.e. 1 July 2019 to 30 June 2020).
While it is the responsibility of the accountable authority to determine how best to report on an entity’s remuneration policies and practices, it would not be expected that a gaining entity would report in any detail on the remuneration policies and practices of abolished entities or on those policies and practices that related to those employees transferred as a result of MoG changes. An exception could be if these policies and practices resulted in substantively different remuneration arrangements compared with those of the gaining entity.