This Annual Report is prepared in accordance with the Aboriginal and Torres Strait Islander Act 2005 (Cth) and the Public Governance, Performance and Accountability Act 2013 (Cth) (PGPA Act).

As a Commonwealth entity, the TSRA is also required to prepare an Annual Report in accordance with:

  • requirements as set out in the Commonwealth Authorities (Annual Reporting) Orders 2011, with variations as set out in section 7AB of the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Rule 2014
  • requirements of other legislation, namely the Commonwealth Electoral Act 1918 (Cth), the Environment Protection and Biodiversity Conservation Act 1999 (Cth), the Freedom of Information Act 1982 (Cth) and the Work Health and Safety Act 2011 (Cth).

Table 7-1 details the reporting requirements and provides the location of the relevant information within this Annual Report.

Any enquiries relating to this compliance Index can be directed to the TSRA by phone on (07) 4069 0700 or (toll free) 1800 079 093, or by email to

Table 7-1: TSRA Compliance Index

Guiding Legislation Requirement Page Reference
Aboriginal and Torres Strait Islander Act 2005 (Cth) - Section 144ZB
(2) Certain matters must be included in the annual report. The TSRA must include in each annual report details of:
Any directions given by the Minister under section 142E Page 134
Any consultants engaged under section 144T Page 230 - 233
(3) Report must include details of grants. If a grant was made by the TSRA during a period to an individual or body, the annual report for that period must set out:
The name of the individual or body Page 226 - 229
The amount and purpose of the grant Page 226 - 229
(4) Report must not disclose sacred matters.
The TSRA must not disclose in any annual report any matters known by the TSRA to be held sacred by Torres Strait Islanders or Aboriginal persons Page 171
(5) Report must include certain details about consultants.
If an annual report gives details of a consultant engaged under section 144T, the report must set out any significant differences between the terms and conditions on which that consultant was engaged and the standard terms and conditions for the engagement of consultants by the TSRA as set out in the instrument referred to in subsection 144T(3) Page 233
Commonwealth Authorities (Annual Reporting) Orders 2011
(6) Approval by directors
The Annual Report of Operations must be approved by a resolution of directors of a Commonwealth authority. If the Commonwealth authority has only one director, the report of operations must be approved by that director. Page xxi
The Annual Report of Operations must be signed by a director and include details of how and when approval was given. The Annual Report of Operations must also state that directors are responsible for the preparation and contents of the Annual Report of Operations (in accordance with section 46 of the PGPA Act and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015). Page xxi
(7) Exemptions
The Finance Minister may grant a written exemption to the directors of a Commonwealth authority, or a class of Commonwealth authorities, from any requirement of these orders. An exemption must be in writing and may be subject to conditions. Page 170
Details of an exemption relied upon by the Commonwealth authority must be provided in the Annual Report of Operations. Page 170
(8) Parliamentary standards of presentation
The annual report of a Commonwealth authority is tabled in Parliament by the responsible Minister under section 46 of the PGPA Act. Once tabled in Parliament, the annual report becomes part of the Parliamentary Papers series and as such, the report must comply with the presentation and printing standards for documents presented to the Parliament. Compliant
(9) Plain English and clear design
The Annual Report of Operations must be constructed having regard to the interests of the Parliament and other users. Information included in the report must be relevant, reliable, concise, understandable and balanced. For example, to the extent practicable:
 a. use clear design, including through headings and adequate spacing; Compliant
 b. define acronyms and technical terms (such as through a glossary); Page 252 - 253
 c. use tables, graphs, diagrams and charts; and Section 8, Tables and Figures, Page 248 - 251
 d. include any additional matters that may be appropriate. Section 2
(10) Enabling legislation
The Annual Report of Operations must also specify the Commonwealth authority’s enabling legislation, including a summary of its objectives and functions, as specified in its legislation. Page 132
(11) Responsible Minister
The Annual Report of Operations must specify the name of the current responsible Minister and the names of any other responsible Ministers during the relevant financial year being reported on. Page 134
(12) Ministerial directions and other statutory requirements
The Annual Report of Operations must provide details of:
 a. directions issued by the responsible Minister, or other Minister, under the enabling legislation of the Commonwealth authority or other legislation; and Page 134
 b. general policies of the Australian Government that were notified to the Commonwealth authority before 1 July 2008 under section 28 of the CAC Act (as in force before 1 July 2008) and which continue to apply to the Commonwealth authority; and Page 234
 c. Government Policy Orders that apply to the Commonwealth authority under section 22 of the PGPA Act. Nil
Where a direction or applicable policy has not been fully complied with, the report must include an explanation of the non-compliance. Nil
(13) Information about directors
The Annual Report of Operations must include information on the directors of the Commonwealth authority. This information includes directors’ names, qualifications, experience, attendance of board meetings and whether the director is an executive or non-executive director. Page 139 - 159
(14) Outline of organisational structure and statement on governance
The Annual Report of Operations must provide an outline of:
 a. the organisational structure of the Commonwealth authority (including subsidiaries); and Page 224
 b. the location, in Australia or elsewhere, of major activities and facilities. Page 120
The Annual Report of Operations can assist a Commonwealth authority to demonstrate that its governance is sound. Consequently, the Annual Report of Operations must include information on the main corporate governance practices that the Commonwealth authority used during the financial year. For example, details should be provided on:
 a. board committees of the authority and their main responsibilities; and Page 154 - 159
 b. education and performance review processes for directors; and Page 153
 c. ethics and risk management policies. Page 153 and 164
(15) Related Entity Transactions
The Annual Report of Operations must disclose the decision-making process undertaken by the board of the authority when:
 a. it approves for the authority to pay for a good or service from another entity, or provide a grant to another entity; and Page 207
The approval of payments for goods and services and provision of grants is delegated to the Chief Executive Officer
 b. a director of the authority is also a director of the other entity that provides the good or service or receives the grant; and
 c. the value of the transaction, or if there is more than one transaction, the aggregate value of those transactions, exceeds $10,000 (GST inclusive).
If decision-making processes relate to multiple transactions to a single entity, with an aggregate value of more than $10,000 (GST inclusive), then a single report can be provided that explains the number of transactions and the aggregate of expenditure. The aim is to improve transparency around potential conflicts of interests in the operations of Commonwealth authorities.
(16) Key activities and changes affecting the authority
Highlighting key activities and changes that have affected the Commonwealth authority can assist the reader to understand the authority’s performance over the past financial year. Consequently, the annual report must detail any key activities and changes that affected the operations or structure of the authority during the financial year. This may include:
 a. significant decisions or issues as referred to in paragraphs 19(1)(c), (d) or (e) of the PGPA Act; and Nil
 b. operational and financial results of the authority; and Section 5
 c. key changes to the authority’s state of affairs or principal activities; and Page vii - xv
 d. amendments to the authority’s enabling legislation and to any other legislation directly relevant to its operation. Nil
(17) Judicial decisions and reviews by outside bodies
As entities of the Australian Government, Commonwealth authorities are expected to have levels of accountability suitable for the public sector. Part of demonstrating these qualities involves reporting on judicial decisions and reports by third parties. As such, the Annual Report of Operations must include particulars of:
 a. judicial decisions and decisions of administrative tribunals that have had, or may have, a significant effect on the operations of the Commonwealth authority; and Nil
 b. reports about the authority made by the Auditor-General, a Parliamentary committee, the Commonwealth Ombudsman or the Office of the Australian Information Commissioner. Nil
(18) Obtaining information from subsidiaries
Where directors of a Commonwealth authority are unable to obtain information from a subsidiary that is required to be included in the Annual Report of Operations before the annual report is submitted under section 46 of the PGPA Act, the directors must include an explanation on the missing information and how this affects the annual report. No Subsidiaries
(19) Indemnities and insurance premiums for officers
The Annual Report of Operations must include details of any indemnity given to an officer against a liability, including premiums paid, or agreed to be paid, for insurance against the officer’s liability for legal costs. Page 166
(20) Disclosure requirements for Government Business Enterprises Not Applicable
(21) Index of annual report requirements
To assist readers to locate the information required by the PGPA Act or other applicable legislation, the Annual Report of Operations must provide an index of annual report requirements, identifying where relevant information can be found in the annual report. Page 240 - 245
Other Legislation
Commonwealth Electoral Act 1918 (Cth)
Section 311A of the Commonwealth Electoral Act 1918 (Cth) requires certain annual reporting in relation to amounts paid by or on behalf of a Commonwealth authority during the financial year to advertising agencies; market research organisations; polling organisations; direct mail organisations and media advertising organisations. Nil
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Section 516A of the Environment Protection and Biodiversity Conservation Act 1999 (Cth) requires Commonwealth authorities to include a report on environmental matters in their annual reports. Details of what is required can be found at Page 161
Work Health and Safety Act 2011 (Cth)
The annual reports of Commonwealth authorities must include information set out in sub-item 4(2) of Schedule 2 of the Work Health and Safety Act 2011 (Cth) Page 167
Freedom of Information Act 1982 (Cth)
Section 93 requires agencies, including the TSRA, to provide information and statistics to the Australian Information Commissioner. Further details about these requirements can be obtained from the Office of the Australian Information Commissioner’s website at Page 170