Key management personnel

  1. All directors or members of the governing body of the entity; and
  2. Other persons having the authority and responsibility for planning, directing and controlling the activities of the reporting entity. Where they meet this requirement, key management personnel include:
    1. Where there is a member of the governing body of a whole-of-government entity who has the authority and responsibility for planning, directing, and controlling the activities of the reporting entity, that member;
    2. Any key advisors of that member; and
    3. Unless already included in (a), the senior management group of the reporting entity, including the chief executive or permanent head of the reporting entity.

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