(1) This section applies if the commencement falls in the middle of a financial year.
(2) The department's annual report for the financial year must include information about the former entity's operations that would have been required to be included in the department's annual report if the repealed IDA Act and repealed ULDA Act had not been repealed.
(3) In this section—
annual report means annual report under the Financial Accountability Act 2009.