When you are a Crown entity, you must follow the directions given to you. You have to comply with any direction given under a power of direction in the Crown Entities Act or another Act. You also have to comply with any direction under section 107.

To comply means you have to give effect to the direction or have regard to it, depending on the situation. This rule applies to you, except as provided in section 113. If a Minister gives you a direction, you only have to follow it if it is in writing and signed by a Minister who is allowed to give the direction.

You should know what complying with a direction means, so you can follow the rules correctly. However, the definition of comply is already provided, so you must give effect to the direction or have regard to it, as the context requires, when you are given a direction by a Minister or under a power of direction in the Crown Entities Act or another Act. This helps you understand what you need to do when you get a direction.