Audit Amendment Act 2013

Audit Amendment Act 2013

An Act to amend the Audit Act 2008

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1.   Short title

This Act may be cited as the Audit Amendment Act 2013 .

2.   Commencement

This Act commences on the day on which this Act receives the Royal Assent.

3.   Principal Act

In this Act, the Audit Act 2008 is referred to as the Principal Act.

4.    Section 4 amended (Interpretation)

Section 4(1) of the Principal Act is amended as follows:

(a) by inserting the following definition after the definition of accounts :

administrative services includes services relating to financial matters, human resource matters, information and communication technology matters and other similar matters;

(b) by omitting paragraphs (fa) and (g) from the definition of State entity and substituting the following paragraphs:

(g) a body or authority referred to in section 21 , established under section 29 or 30 , or continued under section 326 , of the Local Government Act 1993 ; and

(h) the Corporation incorporated under section 5 of the Water and Sewerage Corporation Act 2012 ; and

(i) a body or authority in respect of which the Treasurer has made a determination under section 32A ;

5.    Section 32A inserted

After section 32 of the Principal Act , the following section is inserted in Division 1:

32A.   Determination of body or authority to be State entity

(1)  The Treasurer may, in consultation with the Auditor-General, make a determination that a body or authority specified in the determination is a State entity.

(2)  The Treasurer must provide written communication of any determination made under subsection (1) to the body or authority specified in the determination.

6.    Section 46 amended (Information confidential)

Section 46 of the Principal Act is amended as follows:

(a) by omitting from subsection (2)(b) " Criminal Code ." and substituting " Criminal Code ; or";

(b) by inserting the following paragraph after paragraph (b) in subsection (2) :

(c) the procurement by, or provision to, the Auditor-General of –

(i) audit services; or

(ii) administrative services.

(c) by omitting from subsection (3)(e)(ii) " section 30A ." and substituting " section 30A ; or";

(d) by inserting the following paragraph after paragraph (e) in subsection (3) :

(f) any other person or body if the Auditor-General has determined that –

(i) it is appropriate that such information should be provided to that person or body; and

(ii) the provision of such information would be in accordance with section 30A .

7.   Repeal of Act

This Act is repealed on the three hundred and sixty fifth day from the day on which it commences.

[Second reading presentation speech made in:

House of Assembly on 17 SEPTEMBER 2013

Legislative Council on 24 SEPTEMBER 2013]