Unless a relevant employer has received an extension of time in which to lodge a report under section 17:
(a) if the relevant employer is a Commonwealth company or Commonwealth entity--the employer must lodge a public report under section 13A within 2 months after the day determined by the Agency for the purposes of this paragraph; and
(b) otherwise--the relevant employer must lodge a public report under section 13A within 2 months after the end of the period to which the report relates.