Part 4 s 174
Crown Entities Act 2004
Version as at
1 July 2024
Legislation Act 2019 requirements for secondary legislation made under this section
Publication
PCO must publish it on the legislation website and notify LA19 s 69(1)(c)
it in the Gazette
Presentation
The Minister must present it to the House of
LA19 s 114, Sch 1
Representatives
cl 32(1)(a)
Disallowance It may be disallowed by the House of Representatives
LA19 ss 115, 116
This note is not part of the Act.
Section 173(1)(c): replaced, on 1 December 2014, by section 150 of the Financial Markets (Repeals
and Amendments) Act 2013 (2013 No 70).
Section 173(1)(f): repealed, on 1 December 2014, by section 150 of the Financial Markets (Repeals
and Amendments) Act 2013 (2013 No 70).
Section 173(1)(i): amended, on 1 December 2014, by section 150 of the Financial Markets (Repeals
and Amendments) Act 2013 (2013 No 70).
Section 173(3): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021
(2021 No 7).
174
Minister of Finance instructions
(1)
The Minister of Finance may issue instructions to Crown entities that,—
(a)
prescribe minimum requirements concerning the publication of informa‐
tion that Crown entities must publish by or under this Act:
(b)
prescribe the non-financial reporting standards that Crown entities must
apply and the form in which Crown entities must provide the informa‐
tion that they are required to present to the House of Representatives by
or under this Act.
(2)
The instructions in subsection (1) may be made in respect of all or any Crown
entities, or categories or types of Crown entities.
(3)
The instructions in subsection (1) must be consistent, in the opinion of the Min‐
ister, with generally accepted accounting practice and any reporting standard
imposed by or under any other Act, to the extent that those matters are relevant
to the instructions.
(4)
The Minister of Finance may exempt any Crown entities, or categories or
types of Crown entities, from provisions of any instruction, and may amend or
revoke that exemption in the same way.
(5)
Instructions under this section are secondary legislation (see Part 3 of the
Legislation Act 2019 for publication requirements).
(6)
[Repealed]
Legislation Act 2019 requirements for secondary legislation made under this section
Publication
The maker must:
• notify it in the Gazette
LA19 ss 73, 74(1)(a),
Sch 1 cl 14
• publish it on the Internet
Presentation
98
The Minister must present it to the House of
Representatives
LA19 s 114, Sch 1
cl 32(1)(a)
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