36   Content of comprehensive state of the environment reports

A state of the environment report meets the requirements of this clause if it does each of the following in relation to each environmental sector specified in section 428 (2) (c) of the Act:

(a)  it provides, as a basis for comparison in subsequent reports, a statement outlining the condition (as at the date of the report) of the sector,

(b)  it makes the relevant comparison with the equivalent statement contained in the last report,

(c)  it includes (or refers to) all relevant background information,

(d)  it specifies the relevant environmental indicators,

(e)  it reports on all major environmental impacts and related activities,

(f)  it identifies any gaps in relevant information and indicates the way in which the missing information is to be obtained (or, if it cannot be obtained, why it cannot be obtained).