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Small business Machinery of Government (MoG) changes 2021
This content is under review. The small business function transferred to Treasury as a result of the Administrative Arrangements Order made on 15 April 2021 with effect from 15 April 2021.

Some CCEs won’t meet the requirements to become a reporting entity. If they wish to participate in the scheme, they can volunteer to become a reporting entity.

Volunteer reporting entities will:

  • apply via email to
  • continue to be reporting entities until they apply to cease to be a reporting entity
  • have the same obligations as other reporting entities

A volunteer reporting entity becomes a reporting entity at the start of its next income year. That is the income year after the income year in which it applies to volunteer.