14. Guide to this Part

This Part is about the accountable authorities and officials of Commonwealth entities.

Accountable authorities

There are general duties that apply to all accountable authorities. Those duties are set out in sections 15 to 19.

Accountable authorities may give instructions to officials under section 20A. Those instructions are part of the finance law.

In relation to whether accountable authorities must apply government policy, different requirements apply depending on whether the entity is a non-corporate Commonwealth entity (see section 21) or a corporate Commonwealth entity (see section 22).

The accountable authorities of non-corporate Commonwealth entities have power to enter into arrangements, and approve commitments of relevant money, on behalf of the Commonwealth (see section 23).


There are general duties that apply to all officials. Those duties are set out in sections 25 to 29.

If an official who is the accountable authority, or a member of the accountable authority, of a corporate Commonwealth entity contravenes those duties, the official’s appointment may be terminated (see section 30).

Related glossary terms: 

Last updated: 13 January 2016