Financial Management Act 2016

The Treasurer is to publish a report (the December quarterly report) no later than 15 February in the financial year to which it relates.

The Treasurer is to publish the expected date for the publication of the December quarterly report at least 7 days before the expected date.

The December quarterly report is to contain, in respect of the major General Government Sector statements as defined by the Australian Accounting Standards and disclosed in the Budget Papers, results for the period of 6 months ending on the previous 31 December.

The December quarterly report is to contain, in respect of the major Public Account statements disclosed in the Budget Papers, results for the period of 6 months ending on the previous 31 December.

The December quarterly report is to contain the balances of Specific Purpose Accounts as at 31 December in the financial year to which the December quarterly report relates.

The Treasurer may include in the December quarterly report, in the form, or manner, if any, that the Treasurer determines, any other financial or statistical report.