Financial Management Act 2006

For the purposes of this section, the prescribed conditions, in relation to an entity, are the conditions that —

the entity forms a part of a department; and

the entity maintains separate accounts; and

the entity is the subject of —

a separate division within the estimates; or

a separate head of expenditure created by a determination under section 25(2)(b); or

expenditure authorised under section 27(1);

the holder of an office in the department, who is not the chief executive officer of the department, has functions in relation to the entity under —

a written law; or

a delegation made under the Public Sector Management Act 1994 section 33 by that chief executive officer.

The Treasurer may declare that, for the purposes of this Act —

an entity that satisfies the prescribed conditions is a sub‑department; and

the holder of an office referred to in subsection (1)(d) is the accountable authority of the sub‑department.

If, after a declaration is made under subsection (2) in relation to a sub‑department and its accountable authority, the entity that comprises the sub‑department ceases to satisfy any of the prescribed conditions, the declaration is revoked by operation of this subsection.

If the holder of an office has been declared to be an accountable authority on the basis of a delegation referred to in subsection (1)(d)(ii), the chief executive officer who made the delegation is to notify the Treasurer immediately if the delegation is amended or revoked.

The Treasurer may at any time revoke a declaration under subsection (2).

Part 5 Division 3 applies in relation to the revocation of a declaration under subsection (2) as if a reference in that Division to the abolition of an agency were a reference to that revocation.