(1)  The appropriate Minister in relation to an Agency, on or before 31 October in each year, is to cause to be laid before each House of Parliament copies of –

(a) the financial statements prepared under section 42(1) in relation to the Agency, together with the Auditor-General's report on those statements prepared in accordance with section 19 of the Audit Act 2008 ; or

(b) if section 42(4) applies to the Agency, an annual report prepared under section 42(4) in relation to the Agency.

(2)  If the appropriate Minister is unable to comply with subsection (1) in relation to a copy of a document, or copies of documents, referred to in that subsection because neither House of Parliament is sitting, the appropriate Minister, on 31 October, is to immediately –

(a) forward a copy of the document, or copies of the documents, to be laid before each House of Parliament under subsection (1) , to the Clerk of the Legislative Council or the Clerk of the House of Assembly, as the case may require; and

(b) make copies of the document, or of the documents, available to the public –

and, on the next sitting-day of that House, cause a copy of the document, or copies of the documents, to be laid before that House.

(3)  If 31 October is a Saturday or Sunday or a day which is a statutory holiday as defined in the Statutory Holidays Act 2000 or a public holiday throughout the State, it is sufficient compliance with this section if copies of the documents –

(a) are forwarded to the Clerk of the Legislative Council and the Clerk of the House of Assembly; and

(b) are made available to the public –

on the next day after 31 October which is not a statutory holiday as defined in the Statutory Holidays Act 2000 or a public holiday throughout the State.

(4)  If the Treasurer has given a direction under section 43(1) that the financial records of an Agency are be maintained in respect of a period of 12 months ending on a day other than 30 June in any year –

(a) the Treasurer may fix a date other than 31 October for the tabling under this section of the documents referred to in subsection (1) in relation to the Agency; and

(b) if a date is so fixed, this section has effect as if references to 31 October were references to the date so fixed.

(5)  If an Agency is required by section 36(1) of the State Service Act 2000 to prepare an annual report, the Treasurer must consult with the Minister administering that Act before fixing a date under subsection (4) in relation to the Agency.

(6)  A date fixed under subsection (4) is not to be later than 4 months after the expiration of the period of 12 months specified in the relevant direction.