OBS_VALUE: While the Australian Postal Corporation is government-owned, the Australian Postal Corporation Act 1989 does not specifically refer to this fact. Australia Post is Corporate Commonwealth Entity for the purposes of the PGPA Act, wholly owned by the Australian Government and represented by the Minister for Finance and the Minister for Communications, Cyber Safety and the Arts. Additionally, Australia Post maintains a comprehensive system of corporate governance practices deriving principally from the provisions of the Australian Postal Corporation Act 1989 (APC Act), the PGPA Act 2013, and the Commonwealth Government Business Enterprise Governance and Oversight Guidelines (2018) (GBE Guidelines) [see also: https://auspost.com.au/about-us/corporate-information/our-organisation/corporate-governance-statement].