Audit Act 2008

In this Act, unless the contrary intention appears – accountable authority means the person or body determined under section 14 or 15, as the case may require; accounts means – records, however compiled, recorded or stored, of transactions in respect of money or other property expressed in monetary units or, in the case of property, expressed in monetary units or other units of measurement; and books, documents, writing, monetary forms, abstracts, vouchers and other records of any kind from which records mentioned in paragraph (a) have been compiled; administrative services includes services relating to financial matters, human resource matters, information and communication technology matters and other similar matters; agency means an Agency specified in Part 1 or 2 of Schedule 1 to the Financial Management Act 2016; the appropriate Minister, in relation to a State entity, means the Minister for the time being responsible for the administration of that State entity or the Minister who for the time being is able to exercise control over a State entity by virtue of ownership, solely or jointly, of shares or of other instruments of ownership of the State entity on behalf of the Crown; audit includes to examine, investigate, inspect and review; audited subsidiary of a State entity means a subsidiary of a State entity of which the Auditor-General is the auditor;Auditor-General means a person holding the office of Auditor-General by virtue of section 9(1);Australian Auditing and Assurance Standards means standards made or formulated from time to time by the Auditing and Assurance Standards Board established by the Australian Securities and Investments Commission Act 2001 of the Commonwealth; authorised person has the meaning given to that term in section 36;Employer has the same meaning as in the State Service Act 2000; financial year means – a period of 12 months ending on 30 June in any year; or any other period of 12 months in respect of which a State entity is required by any written law to maintain accounts; functions includes duties;Government Business Enterprise means a statutory authority specified in Schedule 1 to the Government Business Enterprises Act 1995; independent auditor has the meaning given to that term in section 41(1);Joint Committee has the same meaning as in the Integrity Commission Act 2009; other money means money collected, received or held by the Crown or a State entity for, or on behalf of, a person other than the Crown or a State entity; other property means property that is held by the Crown or a State entity for, or on behalf of, a person other than the Crown or a State entity; premises means any land, place or vehicle;Public Account means the Public Account of the State referred to in the Financial Management Act 2016;Public Accounts Committee means the Parliamentary Standing Committee of Public Accounts established under section 2(1) of the Public Accounts Committee Act 1970; public money means money collected, received or held by any person for, or on behalf of, the Crown or a State entity; public property means all property, other than public money held for, or on behalf of, the Crown or a State entity; related entity has the meaning given to that expression in section 22;State authority means a body or authority, whether incorporated or not, that is established or constituted under a written law or under the royal prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another State authority, but does not include an agency;State entity includes – an agency; and a council; and a Government Business Enterprise; and a State-owned company; and a State authority that is not a Government Business Enterprise; and the council, board, trust or trustees, or other governing body (however designated) of, or for, a corporation, body of persons or institution, that is or are appointed by the Governor or a Minister of the Crown; and 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 the Corporation incorporated under section 5 of the Water and Sewerage Corporation Act 2012; and a body or authority in respect of which the Treasurer has made a determination under section 32A;State-owned Company means a company incorporated under the Corporations Act which is controlled by – the Crown; or a State authority; or another company which is itself controlled by the Crown or a State authority; subsidiary, of a State entity, means – a company or body formed or incorporated under the Corporations Act or formed or incorporated under equivalent laws of a place other than a State or Territory – in respect of which the State entity has the capacity to control decision making, directly or indirectly, in relation to the financial and operating policies of the company or body; and that is not itself a State entity; or a body, trust or other entity formed under written law or under equivalent laws of the Commonwealth or a State or Territory of the Commonwealth – in respect of which the State entity has the capacity to control decision making, directly or indirectly, in relation to the financial and operating policies of the body, trust or other entity; and that is not itself a State entity; or a body that is declared under an Act to be a subsidiary of a State entity and is not itself a State entity; or a body that is determined by the Treasurer, by written notice given to the State entity, to be a subsidiary of the State entity;Tasmanian Audit Office means the agency referred to by that name in Schedule 1 to the State Service Act 2000 that provides support and services to the Auditor-General; working day means any day other than a Saturday, Sunday or statutory holiday as defined in the Statutory Holidays Act 2000; written authority, in relation to an authorised person, means a written notice signed by the Auditor-General that states that the person is authorised to exercise powers under this Act; written law means – an Act passed by the Parliament of Tasmania and for the time being in force; and all subordinate legislation for the time being in force under any such Act; and any directions given under the Financial Management Act 2016.

If this Act uses a term that is used in the Financial Management Act 2016, the term has the same meaning in this Act as it has in that Act unless the contrary intention appears in this Act.