Application of s 186 to annual reports for particular financial years
352 Application of s 186 to annual reports for particular financial years
Subsection (2) applies if, before the commencement, a local government has not adopted, under section 182, the local government’s annual report for the financial year that started on 1 July 2017.
The particulars that must be contained in the annual report for the financial year are the particulars that were required to be contained in an annual report under section 186 as in force immediately before the commencement.
Subsection (4) applies to an annual report for the financial year that started on 1 July 2018.
The annual report for the financial year must also contain the particulars required to be contained in an annual report for a financial year under section 186(d), (e) and (f) as in force immediately before the commencement.
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