Interpretation
4 Interpretation
In this Act, unless the contrary intention appears —
Annual Report on State Finances means a report under section 14A;
Australian Accounting Standards means the accounting standards and other requirements issued by the Australian Accounting Standards Board;
budget planning cut‑off date, in relation to a budget year, means the date on which the Treasurer notifies the Under Treasurer under section 12(4) that the budget process for that year has been completed;
budget year means the financial year to which a budget relates;
external reporting standards means —
the concepts and classifications set out in GFS Australia; and
the Australian Accounting Standards;
financial element has the meaning given in section 7;
financial management principles means the financial management principles set out in section 6;
GFS Australia means the publication of the Australian Bureau of Statistics known as Government Finance Statistics Australia: Concepts, Sources and Methods, as updated from time to time;
Government Financial Projections Statement means a statement under section 12;
Government Financial Strategy Statement means a statement under section 11;
Government Mid‑year Financial Projections Statement means a statement under section 13;
Pre‑election Financial Projections Statement means a statement under section 15;
pre‑election period means the period between the issue of the writs for a general election for the Legislative Assembly or the Legislative Council and the date of the general election;
public sector body means —
a department established under section 35 of the Public Sector Management Act 1994; or
a body, whether corporate or unincorporate, or the holder of an office, post or position, being a body, office, post or position that is established or continued for a public purpose under a written law;
Quarterly Financial Results Report means a report under section 16;
release, in relation to a statement or report made or to be made under this Act, has the meaning given in section 9;
Under Treasurer means the chief executive officer within the meaning of the Interpretation Act 1984.
[Section 4 amended: No. 5 of 2005 s. 28.]
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