Audit Act 1901 (Cth)
This compilation was prepared on 23 August 2000
taking into account amendments up to Act No. 189 of 1997
The text of any of those amendments not in force
on that date is appended in the Notes section
Prepared by the Office of Legislative Drafting,
Attorney‑General’s Department, Canberra
Contents
This Act may be cited as the
Audit Act 1901 , and shall come into operation on 1 January 1902.
(1) In this Act, unless the contrary intention appears:
accounting officer means a person who:
(a) is charged with the duty of collecting, receiving or accounting for, or collects, receives or accounts for, public moneys;
(b) is charged with the duty of disbursing, or disburses, public moneys; or
(c) is charged with the receipt, custody or disposal of, or the accounting for, or receives, has in his custody, disposes of or accounts for, stores.
Australian Audit Office means the branch of the Australian Public Service under the direct control of the Auditor‑General.
Department means:
(a) a Department of State; or
(b) a Department of the Parliament;
and includes a prescribed authority.
enactment means:
(a) an Act;
(b) an Ordinance of the Australian Capital Territory; or
(c) an instrument (including rules, regulations or by‑laws) made under an Act or under such an Ordinance.
information storage device means:
(a) a computer;
(b) papers or other materials on which there are marks, symbols, perforations or other indicators having a meaning for persons qualified to interpret them;
(c) a disk, tape or other device on which information may be stored; or
(d) a device, whether electronic or otherwise, capable of storing information.
officer means:
(a) a person who is employed by the Commonwealth;
(b) a person who:
(i) constitutes, or is acting as a person constituting, a prescribed authority;
(ii) is, or is acting as, a member of a prescribed authority or is a deputy of such a member; or
(iii) is employed by a prescribed authority;
(c) a member of the Defence Force;
(d) a member or special member of the Australian Federal Police; or
(f) a person employed by the Commonwealth (other than a person referred to in a preceding paragraph of this definition) who is included in a class of persons employed by the Commonwealth declared by the regulations to be a class of persons to whom this paragraph applies.
Ordinance , in relation to the Australian Capital Territory or an external Territory, includes a law that applies, or the provisions of a law that apply, in the Territory by virtue of an enactment.
prescribed authority means a body corporate, or an unincorporated body, established or constituted for a public purpose by or under an enactment, being a body:
(a) that is declared by the regulations to be a prescribed authority for the purposes of this Act; or
(b) that is included in a class of bodies so established or constituted declared by the regulations to be a class of prescribed authorities for the purposes of this Act and includes a branch of the Australian Public Service, or a class of such branches, prescribed for the purposes of this definition.
public moneys means revenue, loan, trust and other moneys received or held by any person for or on behalf of the Commonwealth or a prescribed authority, and includes all moneys forming part of the Consolidated Revenue Funds, the Loan Fund or the Trust Fund.
stores means chattels the property of, or in the possession or under the control of, the Commonwealth or a prescribed authority.
(2) A reference in this Act to an Appropriation Act for a financial year shall be read as a reference to an Act (whether cited as an Appropriation Act or otherwise) for the appropriation of moneys out of the Consolidated Revenue Fund for the service of that financial year or for specified expenditure in respect of that financial year.
(3) For the purposes of this Act, where a person collects, receives or holds a cheque or other instrument ordering or authorizing the payment of moneys, being an instrument of a kind that may be lodged with a bank for the purpose of enabling the bank to collect the moneys so payable and credit those moneys to an account with the bank, the person:
(a) shall be deemed to have collected or received, or to hold, as the case may be, an amount of moneys equal to the sum so payable; and
(b) if the moneys so payable would, if they had been collected, received or held by him as moneys, be public moneys, shall be deemed to have collected or received, or to hold, as the case may be, an amount of public moneys equal to the sum so payable.
(4) In this Act, unless the contrary intention appears, a reference to an efficiency audit of operations of a body or person shall be read as a reference to:
(a) an examination of the functions performed by, and the operations carried on by, the body or person for the purpose of forming an opinion concerning the extent to which those operations are being carried on in an economical and efficient manner; and
(b) an examination of the procedures that are followed by the body or person for reviewing operations carried on by the body or person, and an evaluation of the adequacy of those procedures to enable the body or person to assess the extent to which those operations are being carried on in an economical and efficient manner.
(5) In subsection (4), a reference to a body shall be read as including a reference to a Department of State and a Department of the Parliament.
(6) For the purposes of this Act:
(a) a provision of this Act authorizing the Auditor‑General or another person to have free access to, or to search, accounts or records shall be taken to authorize the Auditor‑General or other person, in a case where accounts or records are kept by means of an information storage device, to have free access to, or to search, as the case may be, the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor‑General or other person requests:
(i) in a form directed by the Auditor‑General or other person; or
(ii) if the Auditor‑General or other person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight;
(b) a person who is entitled, by or under this Act, to take a copy of, or extracts from, accounts or records is entitled, in a case where accounts or records are kept by means of an information storage device, to take a copy of, or extract from, the information contained in the accounts or records:
(i) in a form directed by the person; or
(ii) if the person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight;
(c) a requirement under this Act to produce accounts or records to the Auditor‑General or to another person shall be taken to include a requirement to produce, in a case where the accounts or records are kept by means of an information storage device, the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor‑General or other person requests:
(i) in a form directed by the Auditor‑General or other person; or
(ii) if the Auditor‑General or other person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight; and
(d) a provision of this Act authorizing or requiring the Auditor‑General to inspect, examine or audit accounts or records shall, in a case where the accounts or records are kept by means of an information storage device, be taken to include a requirement authorizing or requiring the Auditor‑General to be provided with the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor‑General requests:
(i) in a form directed by the Auditor‑General; or
(ii) if the Auditor‑General has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight.
(7) Without limiting the powers of the Auditor‑General, or of a person authorized by the Auditor‑General, under any other provision of this Act, where the Auditor‑General, or a person authorized by the Auditor‑General, is entitled, under another provision of this Act, to inspect, examine or audit any accounts or records and those accounts or records are kept by means of an information storage device, the Auditor‑General or person so authorized is entitled to be provided with such reasonable facilities for access to that information storage device as he deems necessary for the performance of his functions under this Act.
(1) This section applies in relation to the Consolidated Revenue Fund, the Loan Fund and the Trust Fund.
(2) Where an amount payable out of a Fund in relation to which this section applies has been lawfully deducted from, or set off against, an amount payable into the same or another Fund in relation to which this section applies, and, by reason of the deduction or set‑off, an amount paid into the second‑mentioned Fund is less than it would otherwise have been:
(a) the amount paid into the second‑mentioned Fund shall, for the purposes of this Act, be deemed to be the amount that, but for the deduction or set‑off, would have been so paid; and
(b) the amount deducted or set off shall, for the purposes of this Act, be deemed to have been paid out of the first‑mentioned Fund for the purpose for which it was so deducted or set off and to have been so paid at the same time as the amount was paid into the second‑mentioned Fund.
(3) Where an amount payable into a Fund in relation to which this section applies has been lawfully deducted from, or set off against, an amount payable out of the same or another Fund in relation to which this section applies and, by reason of the deduction or set‑off, an amount paid out of the second‑mentioned Fund is less than it would otherwise have been:
(a) the amount paid out of the second‑mentioned Fund shall, for the purposes of this Act, be deemed to be the amount that, but for the deduction or set‑off, would have been so paid; and
(b) the amount deducted or set off shall, for the purposes of this Act, be deemed to have been paid into the first‑mentioned Fund for the purpose for which it was so deducted or set off and to have been so paid at the same time as the amount was paid out of the second‑mentioned Fund.
(4) Where an amount payable out of or into a Fund in relation to which this section applies has been lawfully set off against an amount payable into or out of the same or another Fund in relation to which this section applies and, by reason of the set‑off, no amounts are payable out of or into those Funds, the amounts that, but for the set‑off, would have been paid out of or into those Funds shall, for the purposes of this Act, be deemed to have been so paid at the time when the set‑off took place.
(1) This Act extends to every Territory, but does not apply to or in relation to revenues, moneys or stores of the Australian Capital Territory, the Northern Territory or an external Territory or the operations of the administration of, or persons in the service of, the Australian Capital Territory, the Northern Territory or an external Territory in relation to the receipt, expenditure or control of any such revenues, moneys or stores.
(2) Subject to any modifications and exceptions specified in regulations made in pursuance of section 63 or 63A, this Act applies outside Australia and the Territories to and in relation to every person who is or has been an officer, whether or not he is an Australian citizen, and the functions, powers, duties and responsibilities conferred or imposed by this Act on the Minister, the Auditor‑General and other specified persons and authorities in relation to persons who are or have been officers, and in relation to public moneys and other matters, are exercisable or shall be performed accordingly.
(2A) Nothing in this Act renders the Crown liable to be prosecuted for an offence.
(3) The provisions of this Act do not apply to or in relation to affairs and transactions (including the receipt or expenditure of money) in relation to the Parliamentary Refreshment Rooms except affairs or transactions involving the expenditure of moneys for the purpose of which the Consolidated Revenue Fund has been appropriated.
(1) The Secretary of a Department is responsible for making appropriate arrangements for implementing the provisions of this Act, the regulations and any directions given under this Act or under the regulations in relation to the Department.
(2) In subsection (1):
Department means:
(a) a Department of State;
(b) a Department of the Parliament; or
(c) a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service.
Secretary means:
(a) in relation to a Department of State or a Department of the Parliament—the person who, under the
Public Service Act 1922 , holds, or is performing the duties of, the office of Secretary of that Department; or(b) in relation to a branch or part of the Australian Public Service referred to in paragraph (c) of the definition of
Department in this subsection—the person who has the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service so far as those powers relate to that branch or part of that Service.
(3) Subsection (1) applies in relation to the Australian Security Intelligence Organization as if the reference to the Secretary were a reference to the Director‑General of Security, and a reference to a Department were a reference to the Organization.
(4) Subsection (1) applies in relation to the Australian Secret Intelligence Service as if the reference to the Secretary were a reference to the Director‑General of the Australian Secret Intelligence Service and a reference to a Department were a reference to the Australian Secret Intelligence Service.
(5) Subsection (1) applies in relation to the Australian Federal Police as if the reference to the Secretary were a reference to the Commissioner of Police and a reference to a Department were a reference to the Australian Federal Police.
The Governor‑General may appoint some person to be Auditor‑General for the Commonwealth.
(1) The Auditor‑General shall be paid such remuneration as is determined by the Remuneration Tribunal.
(2) The Auditor‑General shall be paid such allowances as are prescribed.
(3) This section has effect subject to the
Remuneration Tribunal Act 1973 .(4) Remuneration and allowances payable to the Auditor‑General under this section shall be a charge upon, and paid out of, the Consolidated Revenue Fund, which, to the necessary extent, is hereby appropriated accordingly.
(1) Subject to section 87E of the
Public Service Act 1922 , the Auditor‑General has such recreation leave entitlements as are determined by the Remuneration Tribunal.(2) The Minister may grant the Auditor‑General leave of absence, other than recreation leave, on such terms and conditions as to remuneration or otherwise as the Minister determines.
The Auditor‑General may resign the office of Auditor‑General by writing signed by the Auditor‑General and delivered to the Governor‑General.
(1) The Auditor‑General shall not during his continuance in such office be capable of being a member of the Executive Council of the Commonwealth or of any State thereof or of either House of the Parliament of the Commonwealth or of any State thereof.
(2) The Auditor‑General shall be deemed to have vacated his office:
(a) if he directly or indirectly engages in any paid employment outside the duties of his office or in any trade or business except as a member of any registered company;
(b) if he becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit; or
(c) if he is absent from duty, except on leave of absence granted by the Minister, for 14 consecutive days or for 28 days in any 12 months.
The Auditor‑General shall cease to hold office upon attaining the age of sixty‑five years.
(2) If any officer in the public service of a State is appointed Auditor‑General he shall have the same rights as if he had been an officer of a department transferred to the Commonwealth and were retained in the Australian Public Service.
(1) The Auditor‑General shall hold his office during good behaviour and shall not be removed therefrom unless an address praying for such removal shall be presented to the Governor‑General by the Senate and the House of Representatives respectively in the same session of the Parliament.
(2) The Governor‑General may at any time suspend the Auditor‑General from his office for physical or mental incapacity incompetence or misbehaviour; and when and so often as the same shall happen the Minister shall lay before both Houses of the Parliament a full statement of the grounds of such suspension within 7 days after such suspension if the Parliament be then in session and actually sitting, or if the Parliament be not then in session or not actually sitting within 7 days after the commencement of the next session or sitting.
(3) The Auditor‑General so suspended shall be restored to office unless each House of the Parliament within 42 days after the day when such statement is laid before it, and in the same session, pass an address to the Governor‑General praying for his removal.
(1) If an Auditor‑General is removed from office under section 7 of this Act following his or her suspension from office on the ground of physical or mental incapacity, then, for the purposes of the
Superannuation Act 1976 , he or she is taken to have been retired on the ground of invalidity within the meaning of Part IVA of that Act.(2) In spite of subsection (1), section 54C of the
Superannuation Act 1976 applies in relation to the Auditor‑General.(3) If an Auditor‑General is removed from office under section 7 of this Act following his or her suspension from office on the ground of physical or mental incapacity, then, for the purposes of the
Superannuation Act 1990 , he or she is taken to have been retired on the ground of invalidity within the meaning of that Act.(4) In spite of subsection (3), section 13 of the
Superannuation Act 1990 applies in relation to the Auditor‑General.
(1) In spite of anything contained in section 7, an Auditor‑General who:
(a) is an eligible employee for the purposes of the
Superannuation Act 1976 ; and(b) has not reached his or her maximum retiring age within the meaning of that Act;
is not capable of being retired from office on the ground of invalidity within the meaning of Part IVA of that Act unless the Commonwealth Superannuation Board of Trustees No. 2 has given a certificate under section 54C of that Act.
(2) In spite of anything contained in section 7, an Auditor‑General who:
(a) is a member of the superannuation scheme established by deed under the
Superannuation Act 1990 ; and(b) is under 60 years of age;
is not capable of being retired from office on the ground of invalidity within the meaning of that Act unless the Commonwealth Superannuation Board of Trustees No. 1 has given a certificate under section 13 of that Act.
(1) The Governor‑General may appoint a person to act in the office of Auditor‑General:
(a) during a vacancy in that office; or
(b) during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office;
but a person appointed to act during a vacancy shall not continue so to act for more than 6 months.
(2) An appointment of a person under subsection (1) may be expressed to have effect only in such circumstances as are specified in the instrument of appointment.
(3) The Governor‑General may:
(a) subject to this section, determine the terms and conditions of appointment, other than remuneration and allowances, of a person acting in the office of Auditor‑General; and
(b) terminate such an appointment at any time.
(4) Where a person is acting in the office of Auditor‑General in accordance with paragraph (1)(b) and that office becomes vacant while that person is so acting, that person may continue so to act until the Governor‑General otherwise directs, the vacancy is filled or a period of 6 months from the date on which the vacancy occurred expires, whichever first happens.
(5) While a person is acting in the office of Auditor‑General in accordance with subsection (1):
(a) the person has, and may exercise, all the powers, and shall perform all the functions, of that office under this Act; and
(b) the person has, and may exercise, the powers (if any) exercisable by the Auditor‑General by virtue of a delegation to the Auditor‑General under any other law.
(6) The validity of anything done by or in relation to a person purporting to act in the office of Auditor‑General under an appointment made under subsection (1) shall not be called in question on the ground that the occasion for his or her appointment had not arisen, that there is a defect or irregularity in or in connection with his or her appointment, that the appointment had ceased to have effect or that the occasion for him or her to act had not arisen or had ceased.
A person appointed to act as Auditor‑General shall, in respect of the period during which he so acts, be paid a total remuneration by way of salary at the rate at which salary is payable under section 4 to the Auditor‑General and of allowances at the respective rates at which allowances are payable under that section to the Auditor‑General, and that remuneration shall be a charge upon and paid out of the Consolidated Revenue Fund which, to the necessary extent, is hereby appropriated accordingly.
(1) The Auditor‑General may, by instrument under his hand:
(a) appoint a person to inspect, examine and audit any accounts, records or stores which are required by this Act, or by any other Act, to be inspected, examined or audited by the Auditor‑General, and to report the results of an inspection, examination or audit carried out by him under the appointment to the Auditor‑General; or
(b) appoint a person to inspect, examine and audit the accounts, records or stores specified in the instrument (being accounts, records or stores that are required by this Act, or by any other Act, to be inspected, examined or audited by the Auditor‑General) and to report the results of the inspection, examination or audit to the Auditor‑General;
and a person so appointed has, by virtue of his appointment, power to inspect any accounts, records or stores that are required to be so inspected, examined or audited by the Auditor‑General or to inspect the accounts, records or stores specified in the instrument, as the case may be.
(2) The Auditor‑General may, by instrument under his hand, appoint a person:
(a) to carry out any efficiency audits of operations of relevant bodies that the Auditor‑General is required by this Act, or by any other Act, to carry out, and to report the results of an efficiency audit carried out under the appointment to the Auditor‑General;
(b) to carry out an efficiency audit of the operations, or specified operations, of a specified relevant body, and to report the results of the audit to the Auditor‑General;
(c) to examine the operations or procedures of any relevant body for the purposes of an efficiency audit of the operations of the body that is being, or is to be, carried out by the Auditor‑General, and to report the results of the examination to the Auditor‑General; or
(d) to examine, for the purposes of an efficiency audit of the operations of a specified relevant body that is being, or is to be, carried out by the Auditor‑General, specified operations or procedures of the body, and to report the results of the examination to the Auditor‑General.
(3) In subsection (2),
relevant body has the same meaning as it has in Division 2 of Part VI.
(1) The Auditor‑General shall, as soon as practicable after each 30 June, prepare a report on the operations of the Australian Audit Office during the year ending on that day.
(2) Where the Auditor‑General prepares a report under subsection (1) in respect of a year, the Auditor‑General:
(a) may include in the report a report by the Auditor‑General under subsection 48G(1) in respect of the year; and
(b) shall sign copies of the report and transmit them to each House of the Parliament.
(1) The Auditor‑General shall draw to the attention of the Minister such matters arising out of the exercise of his powers and the performance of his functions under this Act or the regulations (other than his powers and functions under Division 2 of Part VI) as are, in the opinion of the Auditor‑General, of sufficient importance to justify his so doing.
(2) Where the Auditor‑General is of the opinion that a matter arising out of the exercise of his powers or the performance of his functions under Division 2 of Part VI is of sufficient importance to justify his doing so, the Auditor‑General shall:
(a) if the matter arises in connexion with the carrying out of an efficiency audit of operations of a Department of State:
(i) draw the matter to the attention of the Prime Minister, the Minister administering this Act and the Public Service Board; and
(ii) if neither of those Ministers is the Minister administering that Department of State—also draw the matter to the attention of the Minister administering that Department of State;
(b) if the matter arises in connexion with the carrying out of an efficiency audit of the operations of a Department of the Parliament—draw the matter to the attention of the person who is the relevant person, or the persons who are the relevant persons, in respect of that Department under subsection (3); or
(c) if the matter arises in connexion with the carrying out of an efficiency audit of operations of another relevant body:
(i) draw the matter to the attention of the Prime Minister, the Minister administering this Act and the Public Service Board; and
(ii) if neither of those Ministers is the Minister administering the Department of State responsible for dealing with matters that relate to that body—also draw the matter to the attention of the Minister administering that Department of State.
(3) For the purposes of paragraph (2)(b):
(a) in respect of the Department of the Senate—the relevant person is the President of the Senate;
(b) in respect of the Department of the House of Representatives—the relevant person is the Speaker of the House of Representatives; or
(c) in respect of the Department of the Parliamentary Library, the Department of the Parliamentary Reporting Staff or the Joint House Department—the relevant persons are the President of the Senate and the Speaker of the House of Representatives.
(4) In paragraph (2)(c):
(a)
relevant body has the same meaning as it has in Division 2 of Part VI; and(b) a reference to the Minister administering a Department of State shall be read as including a reference to another Minister acting for and on behalf of the Minister administering the Department of State.
(1) The Auditor‑General may by precept under his hand require all such persons as he may think fit to appear personally before him at a time and place to be named in such precept, and to produce to him all such accounts and records in the possession or control of such persons as shall appear to him to be necessary for the purposes of any examination, inspection or audit authorized or required by this Act or any other Act to be made by the Auditor‑General.
(2) The Auditor‑General may when he shall think fit cause search to be made in and extracts to be taken from any records in the custody of the Minister or in any public office without paying any fee for the same.
The Auditor‑General is hereby authorized and required to examine upon oath declaration or affirmation (which oath declaration or affirmation he is hereby empowered to administer) all persons whom he shall think fit to examine respecting the receipt or expenditure of money or any stores respectively affected by the provisions of this Act and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him.
The persons in relation to whom any power of the Auditor‑General under either of the last two preceding sections may be exercised shall include every person, whether an accounting officer or not, and whether employed by the Commonwealth or an authority of the Commonwealth or not, in relation to whom the Auditor‑General is satisfied that it is necessary to exercise that power for the purposes of the proper performance of his duties and functions under this Act or any other Act.
(1) Without prejudice to the powers conferred by any other provision of this Act, the Auditor‑General or an authorized officer is entitled to have full and free access, at all reasonable times, to all accounts and records in the possession of, or under the control of:
(a) any authority established or appointed under an enactment;
(b) any officer or employee under the control of any such authority; or
(c) any other person;
being accounts or records which deal with, form the basis of, or are relevant directly or indirectly to, the receipt or expenditure of any public moneys, the receipt, custody or disposal of stores or an approval for the expenditure of any such moneys, and may make copies of, or take extracts from, any such accounts or records.
(2) Such an authority, officer, employee or person shall, upon request at any reasonable time by the Auditor‑General or by an authorized officer produce to him all such accounts or records as are specified or described in the request or are relevant to any matter so specified or described.
Penalty:
(a) in the case of a natural person—$2,000 or imprisonment for 12 months, or both; or
(b) in the case of a body corporate—$10,000.
(3) In this section,
authorized officer means an officer authorized by the Auditor‑General to act under this section.
(1) The operation of sections 13, 14, 14A, 14B, 41 and 48E shall not be limited by any provision (including a provision relating to secrecy) contained in any other law (whether made before or after the commencement of this section) except to the extent to which any such other law expressly excludes the operation of any of those sections.
(2) Notwithstanding anything contained in any other law, and notwithstanding the making of an oath or declaration of secrecy, a person shall not be guilty of any offence by reason of anything done by him for the purposes of section 11, 13, 14, 14B, 41 or 48E.
(3) The Auditor‑General or any other person shall not divulge or communicate, except, in the course of duty, to another person performing duties under this Act, any information which has come to his knowledge by reason directly or indirectly of section 11, 13, 14, 14B, 41 or 48E, in any case in which the person from whom the information was obtained under that section, or from whose custody the accounts or records from which the information was derived were produced, could not, but for the provisions of this Act, lawfully have divulged that information to the Auditor‑General or authorized officer.
Penalty: $5,000 or imprisonment for 2 years, or both.
(4) The last preceding subsection shall not prevent the making, divulging or communicating, in any report of the Auditor‑General, of conclusions, observations or recommendations which are based on information obtained in pursuance of section 11, 13, 14, 14B, 41 or 48E.
The Auditor‑General shall be entitled to lay before the Attorney‑General a case in writing as to any question concerning the powers of the Auditor‑General or the discharge of his duties, and the Attorney‑General shall give him a written opinion on such case.
Every accounting officer shall be subject to the provisions of this Act and the regulations and shall perform such duties keep such records and render such accounts as are prescribed by this Act or by the regulations or as the Minister may direct.
An overdraft on a public or official account at a bank shall not be arranged without the authority of the Minister.
(1) The Minister may agree with any bank upon such terms and conditions as he may think fit for the receipt custody payment and transmission of public moneys within or without the Commonwealth, and for advances to be made and for the charges in respect of the same, and for the interest payable by or to the bank upon balances or advances respectively, and generally for the conduct of the banking business of the Commonwealth.
(2) No such agreement shall be made for a period of more than 1 year unless it contains a provision that the same may be terminated at any time after a notice of not exceeding 6 months.
(3) An account for the receipt, custody, payment or transmission of public moneys shall not be opened otherwise than in accordance with an agreement under this section.
(1) The Minister:
(a) shall, in accordance with agreements made under section 20, open and maintain, with such banks as he determines, such accounts, each bearing the designation “Commonwealth Public Account”, as he deems fit; and
(b) may, in accordance with agreements made under section 20, open and maintain, with such banks as he determines, such other accounts, each bearing a designation that describes the purpose or purposes of the account, as he deems fit.
(2) All moneys paid into a bank to the credit of an account maintained in accordance with subsection (1) shall be deemed to be public moneys and the property of the Commonwealth, and to be moneys lent by the Commonwealth to the bank.
(3) A reference to the Commonwealth Public Account in this Act, in the regulations or in an instrument (including directions) under this Act or under the regulations is, unless the contrary intention appears, a reference to the accounts for the time being maintained in accordance with paragraph (1)(a).
Moneys standing to the credit of the Commonwealth Public Account (not being moneys standing to the credit of the Trust Fund) may be invested by the Minister as if they were moneys to which section 62B applies and that section shall apply as if the moneys so invested were invested under that section.
Except as otherwise provided in this Act, every accounting officer shall, in accordance with directions of the Minister, transmit or pay, daily or at such other intervals as the Minister directs, all public moneys collected or received by him:
(a) to the Minister;
(b) into the Commonwealth Public Account;
(c) to such person as the Minister directs; or
(d) to the credit of another account with a bank as directed by the Minister.
Penalty: $5,000 or imprisonment for 2 years, or both.
The Minister shall daily pay into the Commonwealth Public Account all public moneys received by him.
(1) Every accounting officer transmitting or paying any money collected or received by him to the Minister or to any person as aforesaid shall at the same time transmit or deliver to the Minister or to such person a statement signed by him of the days of the month on and the particular heads of receipt under which such money came to his possession or control with such other particulars as may be prescribed.
(2) Every accounting officer at the time of paying any money into the Commonwealth Public Account shall obtain from the manager or person in charge of the bank into which such money is paid (who is hereby required to give the same) an accountable receipt in duplicate for such money; and shall forthwith after such payment transmit to the Minister or a person appointed by the Minister for the purposes of this subsection one of the said duplicate accountable receipts and also a statement signed by him of the days of the month on and the particular heads of receipt under which such money came to his possession or control with such other particulars as may be prescribed.
Penalty: $5,000 or imprisonment for 2 years, or both.
(1) Where:
(a) moneys are, in pursuance of an enactment, to be paid to the Minister administering this Act, another Minister or an officer, into the Treasury or to the credit of the Trust Fund;
(b) a Minister or officer who is, by virtue of his office, the trustee, or one of the trustees, of a trust receives moneys as the trustee, or as a trustee, of the trust; or
(c) moneys are otherwise received by a Minister or officer in the course of performing the duties of his office;
and the moneys are to be held otherwise than on account of, or for the use or benefit of, the Commonwealth, the moneys are moneys to which this section applies.
(2) Subject to this section, moneys to which this section applies form part of the Trust Fund.
(3) Where the Minister is of the opinion that, having regard to the terms on which any moneys to which this section applies are required to be held, it would not be appropriate for those moneys to form part of the Trust Fund, the Minister may direct, in writing, that the moneys shall not form part of the Trust Fund and may, from time to time while such a direction is in force, give further directions, in writing, as to the manner in which those moneys are to be dealt with.
(4) Where, by virtue of a direction given by the Minister under subsection (3), moneys to which this section applies do not form part of the Trust Fund, a person shall not fail to comply with a direction given by the Minister under that subsection as to the manner in which those moneys are to be dealt with.
Penalty: $5,000 or imprisonment for 2 years, or both.
(5) Where, by virtue of subsection (2), moneys have become part of the Trust Fund and:
(a) those moneys have, for a continuous period of not less than 6 years, stood to the credit of the Trust Fund without:
(i) any portion of those moneys having been expended for the purpose for which those moneys are held; or
(ii) any claim having been made by a person entitled to those moneys; or
(b) the purpose for which those moneys are held is no longer capable of being fulfilled;
those moneys shall be paid to the Consolidated Revenue Fund and, where interest on those moneys has been paid to the Trust Fund in accordance with a direction of the Minister given under subsection 62B(3), an amount equal to that interest shall also be paid to the Consolidated Revenue Fund.
(6) Where the Minister is satisfied that a person is entitled to any moneys paid to the Consolidated Revenue Fund in pursuance of subsection (5), those moneys shall be paid to that person, and the Consolidated Revenue Fund is appropriated accordingly.
(7) Subsections (2) to (6) (inclusive) apply to and in relation to moneys to which this section applies, being moneys of a kind referred to in paragraph (a) or (b) of subsection (1), to the extent only to which those provisions are not inconsistent with the provisions of the enactment or the terms of the trust, as the case may be, applicable to those moneys.
Each accounting officer shall, daily or at such other intervals as the Minister directs, transmit all bonds, debentures or other securities collected or received by him in the course of carrying on the duties of his office to the Minister or to such person as the Minister directs in such manner as the Minister directs.
(1) Where a subdivision in a Schedule to an Appropriation Act for a financial year is not divided into items, the Minister may direct in writing that, for the purposes of this Part and of the regulations, that subdivision shall be taken to be divided into notional items set out in the direction.
(2) Where, in the opinion of the Minister, it is desirable to do so, the Minister may approve in writing the variation of a direction under subsection (1) by way of:
(a) the reduction, by an amount specified in the approval, of the amount in one of the notional items into which a subdivision referred to in that subsection is to be taken to be divided; and
(b) the increase, by that amount specified in the approval, of the amount in another of those notional items into which that subdivision is to be taken to be divided;
and, where the Minister approves such a variation of a direction, the direction shall, for the purposes of this Part (including this subsection) and of the regulations, be taken to be so varied.
Where, because of a direction under subsection 29(1), a subdivision referred to in that subsection is to be taken to be divided into notional items, sections 34, 35, 36A and 36C have effect as if those notional items were items of that subdivision.
(1) No money shall be drawn from the Commonwealth Public Account except in the manner provided by this Act.
(2) This section does not apply to the drawing of money from the Commonwealth Public Account to reimburse a bank account opened under section 21 that is designated as a drawing account.
(1) The Minister may, subject to this section, make payments from the Commonwealth Public Account in accordance with an appropriation of the Consolidated Revenue Fund or Loan Fund.
(2) The aggregate of the amounts paid under subsection (1) in relation to an appropriation shall not exceed the amount available for expenditure in accordance with the appropriation.
(3) Where it appears to the Minister that an amount, not exceeding the amount available for expenditure in respect of any services or purposes in accordance with an appropriation of the Consolidated Revenue Fund or Loan Fund, is required, or is likely to be required, to be drawn from the Commonwealth Public Account for expenditure in respect of the services or purposes, the Minister may, in writing, authorise the Secretary to the Department to draw the amount from the Commonwealth Public Account in respect of the services or purposes.
(4) A reference in this section to an appropriation includes a reference to a contingent or conditional appropriation and, in relation to such an appropriation, a reference in this section to the amount available for expenditure in accordance with the appropriation is a reference to the amount that is, subject to the occurrence of the contingency or the fulfilment of the condition, available for expenditure in accordance with the appropriation.
(5) This section does not authorise the payment of money out of a bank account comprised in the Commonwealth Public Account otherwise than in accordance with section 34.
(1) Where the Minister has, under subsection 32(3), authorised the Secretary to the Department to draw an amount from the Commonwealth Public Account in respect of any services or purposes, the Secretary to the Department may draw the amount from the Commonwealth Public Account and make allocations from the amount in respect of the services or purposes.
(2) Money or a payment that is, under section 36C or 58A, taken in reduction of expenditure from an appropriation to which an authorisation under subsection 32(3) relates shall, for the purposes of subsection (1) of this section, also be taken to be an amount allocated to the authority of the authorisation.
(3) Where a payment is made out of a bank account comprised in the Commonwealth Public Account, the bank is not required to ascertain whether the payment was made on the authority of an authorisation under subsection 32(3).
(1) Subject to subsection (2):
(a) the making of a payment by means of a cheque drawn on a bank account comprised in the Commonwealth Public Account shall, for the purposes of sections 31 and 32, be deemed to be the making of a withdrawal from the Commonwealth Public Account notwithstanding that the amount of the cheque is credited to another such bank account; and
(b) the making of any entry (otherwise than in pursuance of the drawing or paying of a cheque) in the accounts kept for the purpose of recording transactions in relation to the Commonwealth Public Account debiting an account shall be deemed, for the purposes of sections 31 and 32, to be the withdrawal of the amount so debited from the Commonwealth Public Account notwithstanding that a corresponding entry is made crediting another account with that amount.
(2) Subsection (1) does not apply in relation to the making of a payment, or of an entry, of a kind referred to in that subsection if the making of the payment or entry does not have the effect of reducing the amount available for expenditure by virtue of an appropriation.
Sections 32 and 33 do not apply in relation to moneys standing to the credit of an account comprised in the Commonwealth Public Account that are available for expenditure by virtue of:
(a) an appropriation of the Consolidated Revenue Fund that is to be deemed to be made by virtue of section 35; or
(b) an appropriation of the Trust Fund.
(1) An accounting officer shall not knowingly or recklessly cause or permit:
(a) the payment of an amount out of a bank account comprised in the Commonwealth Public Account (other than such a payment out of a bank account to reimburse another bank account opened under section 21 that is designated as a drawing account); or
(b) the payment of an amount out of any other bank account opened under section 21 that is designated as a drawing account;
except by way of, or for the purposes of, a payment that has been authorised by a person appointed by the Minister for the purposes of this subsection (in this section called an
authorising officer ).Penalty: $5,000 or imprisonment for 2 years, or both.
(2) An authorizing officer shall not authorize the payment of an amount under subsection (1) unless:
(a) after making such checks as are prescribed or specified in directions given by the Minister under the regulations, he is satisfied that moneys are lawfully available for the payment of that amount;
(b) a person (who may be the same person as the authorizing officer) appointed, in writing, by the Minister for the purpose (in this section referred to as a
certifying officer ) has indicated, in a manner approved in writing by the Minister, that the payment may properly be made; and(c) such other requirements relating to the authorization of the payment of the amount as are prescribed, or specified in directions given by the Minister under the regulations, have been complied with.
Penalty: $5,000 or imprisonment for 2 years, or both.
(3) For the purposes of subsection (2), moneys are not lawfully available for a payment unless:
(a) in the case of a payment from the Consolidated Revenue Fund or the Loan Fund—moneys sufficient for the payment are available from a relevant appropriation of that Fund, after allowing for payments previously made or authorized to be made in respect of that appropriation, or are available in accordance with section 36A; or
(b) in the case of a payment from the Trust Fund—moneys sufficient for the payment stand to the credit of a relevant Trust Account or head of the Trust Fund, after allowing for any payments previously authorized to be made that are to be, but have not yet been, debited to that Trust Account or head of the Trust Fund.
(4) Subject to subsection (5), a certifying officer shall not indicate under paragraph (2)(b) that the payment of an amount may properly be made unless, after any relevant provisions of the regulations and of directions given by the Minister under the regulations have been complied with, he is satisfied that the payment may properly be made.
(5) The regulations may provide that, in respect of payments included in a particular class of payments, a certifying officer may indicate under paragraph (2)(b) that the payment of an amount may properly be made if, after requirements prescribed by the regulations in respect of payments of that class, and any relevant directions given by the Minister under the regulations, have been complied with, he has no reason to believe that the payment may not properly be made.
(6) In addition to compliance with the regulations and directions given by the Minister under the regulations, a certifying officer may carry out such investigations as he thinks necessary before deciding whether to indicate under paragraph (2)(b) that the payment of an amount may properly be made.
(1) Subject to subsection (2), where an authorized person is satisfied that, by reason of special circumstances, it is reasonable to do so, he may direct:
(a) that an amount proposed to be paid to a person by the Commonwealth; or
(b) that amounts proposed to be paid to a person by the Commonwealth by way of periodical payments;
be treated as properly payable notwithstanding that the amount is, or the amounts are, not payable in pursuance of the law or under a legal liability, but this subsection does not authorize a payment or payments otherwise than out of moneys that are lawfully available for the purpose.
(1A) A payment, or payments, to a person by virtue of a direction under subsection (1) shall be made on such terms or conditions as are determined by an authorized person before the payment is, or the payments are, made, being such terms or conditions as the authorized person considers to be appropriate.
(1B) Where a payment or payments to a person by virtue of a direction under subsection (1) is or are subject to terms or conditions determined under subsection (1A), in addition to those terms or conditions, that payment is, or those payments are, subject to the condition that, if any of those terms or conditions is not or are not complied with, the person will, on demand by an authorized person, pay to the Commonwealth an amount equal to the amount of that payment.
(1C) Where a person is liable to pay an amount to the Commonwealth under subsection (1B), the Commonwealth may recover that amount as a debt due to the Commonwealth by action in a court of competent jurisdiction.
(2) An authorized person shall not give a direction under subsection (1) in respect of an amount exceeding $50,000 proposed to be paid to a person as a single amount, or in respect of amounts aggregating more than $10,000 per year proposed to be paid to a person by way of periodical payments, unless he has considered a report concerning the proposed payment, or proposed periodical payments, furnished to him by a Committee consisting of the Secretary to the Department of Finance, the Secretary to the Department of Local Government and Administrative Services and the Comptroller‑General of Customs.
(3) The Minister may appoint a person to be a deputy of the person for the time being holding, or performing the duties of, an office specified in subsection (2).
(4) Where the person for the time being holding, or performing the duties of, an office specified in subsection (2) is, at any time, unable to act as a member of the Committee referred to in that subsection, a deputy of that person may act as a member of that Committee on his behalf and shall, while so acting, be deemed to be a member of that Committee in place of that person.
(5) The regulations may make provisions for and in relation to the conduct of the business of, and the convening and conduct of meetings of, the Committee referred to in subsection (2).
(6) In this section,
authorized person means the Minister or an officer appointed by the Minister to be an authorized person for the purposes of this section.
(1) Where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be:
(a) less an amount to be provided from some other appropriation;
(b) less an amount to be received from a head of the Trust Fund or from a Trust Account; or
(c) less an amount to be received from some other source;
then:
(d) an amount equal to the amount referred to in whichever of the preceding paragraphs is applicable shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and
(e) the Minister is authorized to issue and apply the amount first‑mentioned in the last preceding paragraph accordingly.
(2) Where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be less amounts to be provided from more than one of the sources referred to in paragraphs (1)(a), (b) and (c), then:
(a) an amount equal to the total of the last‑mentioned amounts shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and
(b) the Minister is authorized to issue and apply an amount equal to that total accordingly.
(3) Where it is provided by a Schedule to an Appropriation Act for a financial year that moneys of a specified description that are received may be credited to an item, subdivision or division in that Schedule:
(a) an amount equal to the total of the moneys of that description received in that financial year shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and
(b) the Minister is authorized to issue and apply the amount first‑mentioned in the last preceding paragraph accordingly.
(4) Without limiting the generality of subsections (1), (2) and (3), where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be:
(a) for payment to the credit of a Trust Account (in this subsection referred to as the
replacement Trust Account ); and(b) less an amount that is described as the unrequired balance, or the unrequired part of the balance, of another Trust Account (in this subsection referred to as the
superseded Trust Account );then:
(c) an amount equal to the amount referred to in paragraph (b) shall be deemed to have been appropriated for the purposes of the replacement Trust Account;
(d) the Minister is authorized to issue and apply the amount referred to in paragraph (c) accordingly; and
(e) amounts:
(i) received from the sale of articles purchased or produced, or for work paid for, with amounts paid out of the superseded Trust Account for a purpose included in the purposes of that account and in the purposes of the replacement Trust Account; or
(ii) paid by any person for a purpose included in the purposes of the superseded Trust Account and in the purposes of the replacement Trust Account;
shall, notwithstanding any other provision of this Act, be paid to the credit of the replacement Trust Account.
(1) Where the Minister is satisfied that it is necessary to do so in consequence of a function of a Department (in this subsection referred to as the
original Department ) having become, by virtue of an enactment or of an order made by the Governor‑General, the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, a function of another Department, whether upon the abolition of the original Department or otherwise, the Minister may, by writing under his hand, direct that all or any of the moneys appropriated by an Appropriation Act that could, if the change of function had not taken place, lawfully have been issued and applied for a particular purpose (in this subsection referred to as theoriginal purpose ), being a purpose related to the performance by the original Department of that function, may be issued and applied for the corresponding purpose related to the performance by the other Department of that function and, where such a direction is given, the Appropriation Act has effect, in relation to the issue and application of moneys in accordance with the direction, as if it had appropriated those moneys for that corresponding purpose.(1A) A direction by the Minister has effect, or shall be taken to have had effect, from the day on which the function concerned becomes a function of the other Department, whether the direction is given in the same financial year as the year in which that day occurs or is given in a subsequent financial year.
(1B) The Minister may, in writing, amend a direction given under subsection (1), and the direction as so amended shall be taken to have been given under that subsection and to have had effect on and from the day on which the direction previously had effect.
(1C) A direction that is given under subsection (1) as a result of an order made by the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, or an amendment of such a direction under subsection (1B), may be given only in accordance with a recommendation in writing by the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, as the case requires.
(2) Subsection (1) does not affect the operation of an Appropriation Act in accordance with an order made by the Governor‑General under section 19B or 19BA of the
Acts Interpretation Act 1901 except to the extent to which that operation would be inconsistent with a direction given under that subsection, whether before or after the making of the order.(3) An appropriation contained in an Appropriation Act under a heading referring to a Department, being an appropriation for a purpose that is so expressed as to be capable of being given effect to by another Department, continues to be available for that purpose, subject to any direction given under subsection (1), notwithstanding the abolition of that Department or the transfer to another Department of a function of that first‑mentioned Department to which that purpose is related.
(4) Where:
(a) a function of a Department (in this subsection referred to as the
original Department ) becomes, by virtue of an enactment or of an order made by the Governor‑General, a function of another Department, whether upon the abolition of the original Department or otherwise; and(b) immediately before the date on which that function becomes a function of that other Department, a power or function under this Act or under the regulations could, under an appointment made under this Act or under the regulations, have been exercised or performed with respect to the original Department by the person for the time being holding, or performing the duties of, an office in the original Department;
that power or function may, by virtue of this subsection, be exercised or performed by that person, on and after that date, with respect to the other Department, and, if the original Department continues in existence but his office is abolished in consequence of the change in the functions of the original Department, also with respect to the original Department, until his authority to do so is terminated under subsection (5).
(5) Where a person would, but for this subsection, be authorized by subsection (4) to exercise a power or perform a function under this Act or the regulations with respect to a Department, the person having power to appoint an officer in that Department to exercise that power or perform that function may, by writing under his hand delivered to the first‑mentioned person, terminate the authority conferred on the first‑mentioned person by subsection (4).
(6) Where the Minister gives a direction under subsection (1) or amends a direction under subsection (1B):
(a) he shall furnish a copy of the direction or amendment to the Auditor‑General; and
(b) he shall include particulars of the direction or amendment in the statement prepared in accordance with subsection 50(1) for the year in relation to which the direction or amendment is given.
(1) Subject to subsection (2), every appropriation made out of the Consolidated Revenue Fund for the service of any financial year shall lapse and cease to have any effect for any purpose at the close of that year and any balance of the moneys so appropriated which may then be unexpended shall lapse and the accounts of the year shall be then closed.
(2) Where moneys appropriated out of the Consolidated Revenue Fund for the service of a financial year have been advanced to an accounting officer for the purpose of making payments for purposes of a kind declared by the regulations to be purposes to which this subsection applies, the moneys so advanced shall be, and shall be deemed to have been, available for making those payments notwithstanding that the financial year closed before the payments were completed, and, for that purpose, the appropriation, whether the financial year closed before or after the commencement of this subsection, shall be deemed not to have lapsed.
Expenditure in excess of specific appropriation or not specifically provided for by appropriation may be charged to such heads as the Minister may direct provided that the total expenditure so charged in any financial year, after deduction of amounts of repayments and transfers to heads for which specific appropriation exists, shall not at any time exceed the amount appropriated for that year under the head “Advance to the Minister for Finance”.
The amount included in any subdivision in a Schedule to an Appropriation Act for the salary in respect of an office or position occupied by an officer shall be available for payment of the officer’s salary in any branch the salaries for which are provided in the same subdivision.
(1) Money received in a financial year in repayment of expenditure made within that year from an annual appropriation in respect of that year shall be taken in reduction of the expenditure from that appropriation.
(2) Money received in any financial year in repayment of expenditure from a special appropriation under any Act shall be taken in reduction of expenditure from that appropriation in respect of the year in which the repayment is made.
(3) Payments made for the purpose of adjusting, between Departments, or between branches of Departments, expenditure which was made from an annual appropriation in any financial year, may be taken in reduction of similar expenditure in a subsequent year.
(1) If the exigencies of the public service render it necessary to alter the proportions assigned to the particular items comprised under any subdivision in the annual Appropriation Act the Governor‑General may by order direct that there shall be applied in aid of any item that may be deficient a further limited sum out of any surplus arising on any other item under the same subdivision unless such subdivision shall be expressly stated to be
unalterable .(2) Every order by which such altered application may be made shall be delivered to the Auditor‑General within 7 days after the making thereof.
(3) Nothing hereinbefore contained shall authorize the Governor‑General to direct that any such sum as aforesaid shall be applied in augmentation of or as an addition to any salary specifically appropriated by the Parliament.
Where:
(a) an amount has been paid into the Consolidated Revenue Fund; and
(b) the repayment of that amount, or of a part of that amount, to any person is required or permitted by or under any Act or otherwise by law, but no appropriation of the Consolidated Revenue Fund to enable the repayment to be made is, apart from this section, made by any Act;
the Consolidated Revenue Fund is hereby appropriated to the extent necessary to make the repayment.
(1) Where:
(a) a person has died, whether before or after the commencement of this section; and
(b) an amount was, or amounts were, owing by the Commonwealth to the deceased person at the time of his death, being an amount not exceeding, or amounts not exceeding in the aggregate, such amount as is prescribed;
the Minister may, in his discretion, without production of probate of the will, or letters of administration of the estate, of the deceased person, authorize payment of that amount or those amounts to the person to whom the Minister thinks it proper that the payment should be made.
(2) In determining the person to whom an amount is to be paid under this section, the Minister shall have regard to the persons who are entitled to the property of the deceased person under his will or under the law relating to the disposition of the property of deceased persons, as the case requires.
(3) Where an amount is paid in pursuance of this section, the Commonwealth is discharged from all further liability in respect of payment of that amount, but nothing in this section operates to relieve a person to whom any money is paid in pursuance of this section from liability to account for, or deal with, that money in accordance with law.
The manager or other person in charge of a bank into which public moneys are paid shall:
(a) at such times as the Minister by instrument in writing directs, send to the Minister, or to a person appointed by the Minister by instrument in writing for the purposes of this section, a statement showing the debits and credits to the account in which those moneys are kept, other than any debits or credits as to which a statement has previously been sent to the Minister or to a person so appointed, together with a certificate setting out the balance to the debit or credit of that account; and
(b) at any time when he is requested to do so by instrument in writing by the Auditor‑General or by a person appointed by the Auditor‑General by instrument in writing for the purposes of this section, send to the Auditor‑General, or to the person so appointed, a statement showing the debits and credits to the account in which those moneys are kept, other than any debits or credits as to which a statement has previously been sent to the Auditor‑General or to a person so appointed, together with a certificate setting out the balance to the debit or credit of that account.
The Minister shall cause to be kept proper accounts and records of receipts of, and payments out of, public moneys complying with the provisions of this Act and of the regulations concerning the manner in which those accounts and records are to be kept.
(1) The Auditor‑General shall audit the accounts and records kept in accordance with section 40, and shall:
(a) ascertain whether the moneys shown therein to have been disbursed were lawfully available for expenditure in respect of the service or purpose to which they have been applied or charged; and
(b) ascertain whether the provisions of the Constitution and of this and any other Act and the regulations relating to public moneys have been in all respects complied with.
(2) The Minister shall cause to be made available to the Auditor‑General such records as the Auditor‑General requires for the purpose of carrying out an audit under subsection (1).
The Auditor‑General shall examine the accounts of the receipts of revenue and other moneys by all Departments and the accounts of every receiver of moneys which are by law payable to the Commonwealth or a prescribed authority.
The Auditor‑General shall examine the accounts of all Departments in relation to expenditure and shall take such steps as he may deem necessary to satisfy himself that those accounts are faithfully and properly kept and that the moneys expended have been properly applied.
The Auditor‑General shall examine the accounts of the stores of all Departments and shall take such steps as he deems necessary to satisfy himself that the stores have been properly accounted for and that the regulations and instructions in respect of the control and stocktaking of the stores have been duly observed.
(1) A Department, being a Department of State of the Commonwealth, shall, if so required by the Minister keep such accounts and prepare such financial statements in respect of such of its operations, and in such form, as the Minister determines.
(2) The Department referred to in subsection (1) shall, as soon as practicable after each 30 June, prepare and submit to the Minister administering that Department (in subsections (2A) and (2B) called the
appropriate Minister ) a report of those operations during the year ending on that day, together with financial statements in respect of the year in such form as the Minister administering this section approves, in writing.(2A) Before submitting the financial statements to the appropriate Minister, that Department shall submit them to the Auditor‑General, who shall report to the appropriate Minister:
(a) whether, in the opinion of the Auditor‑General, the statements are based on proper accounts and records;
(b) whether the statements are in agreement with the accounts and records and, in the opinion of the Auditor‑General, show fairly the financial transactions and state of affairs of those operations; and
(c) as to such other matters arising out of the statements as the Auditor‑General considers should be reported to the appropriate Minister.
(2B) The appropriate Minister shall cause a copy of the report and financial statements, together with a copy of the report of the Auditor‑General, to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the appropriate Minister.
(3) The provisions of this section shall be read as in addition to and not in derogation from the other provisions of this Act.
(1) The Auditor‑General shall make such queries and observations addressed to the Minister or any other person whomsoever, and call for such accounts, records, information and explanations as he may think necessary for the purpose of exercising his powers or performing his functions under this Act.
(1A) Every such query and observation received by any person other than the Minister shall, within 14 days, or such longer period as the Auditor‑General allows, after its receipt by that person, be returned by him, with the necessary reply, to the Auditor‑General.
Penalty for contravention of this subsection: $500.
If the Auditor‑General is satisfied that any accounts of receipts, expenditure or stores bear evidence that the vouchers have been completely checked, examined and certified as correct in every respect and that they have been allowed and passed by the proper departmental officers, he may admit them as satisfactory evidence in support of the charges or credits to which they relate.
The Auditor‑General may, at his discretion, dispense with all or any part of the detailed audit of any accounts.
(1) In this Division, unless the contrary intention appears:
Commonwealth organization means:
(a) the Defence Force;
(b) the Commonwealth Teaching Service;
(c) the Australian Security Intelligence Organization; or
(d) the Australian Federal Police.
eligible incorporated company means an incorporated company over which the Commonwealth is in a position to exercise control.
public authority of the Commonwealth means an authority or other body that, or a person holding, or performing the duties of, an office or appointment who, is a public authority of the Commonwealth for the purposes of this Division by virtue of section 48B.
relevant body means:
(a) a Department;
(b) a public authority of the Commonwealth;
(c) a Commonwealth organization;
(d) an eligible incorporated company with which an arrangement has been made under subsection 48C(2);
(e) a body referred to in subsection 48C(4);
(f) a body responsible for the administration of a fund referred to in subsection 48C(6);
(g) a body referred to in subsection 48C(7); or
(h) a person or persons (not being a person who constitutes, or persons who constitute, a public authority of the Commonwealth):
(i) responsible for the administration of a fund referred to in subsection 48C(6); or
(ii) referred to in subsection 48C(7).
(2) For the purposes of this Division:
(a) operations carried on by persons employed under the
Naval Defence Act 1910 by virtue of their employment (other than operations carried on by persons employed in offices or appointments in, or as members of, the Australian Navy by virtue of their employment) shall be deemed to be carried on by the Department of Defence;(b) operations carried on by persons employed under section 10 of the
Supply and Development Act 1939 by virtue of their employment shall be deemed to be carried on by the Department of Productivity;(c) operations carried on by Trade Representatives of the Commonwealth by virtue of their appointments shall be deemed to be carried on by the Department of Trade; and
(d) the Australian Audit Office shall be deemed not to form part of a Department.
(1) Subject to this section, where:
(a) the accounts and records of financial transactions of an authority or other body established for a public purpose by, or in accordance with the provisions of, an enactment are audited by the Auditor‑General, whether in pursuance of an enactment or otherwise; or
(b) the staff required for the purposes of an authority or other body so established are persons employed under the
Public Service Act 1922 ;the authority or other body is a public authority of the Commonwealth for the purposes of this Division.
(2) Subsection (1) does not apply to an unincorporated body, being a Board, Council, Committee, Sub‑Committee or other body established for the purpose of assisting, or performing functions connected with, a Department or public authority of the Commonwealth, but the operations of the Board, Council, Committee, Sub‑Committee or other body shall, for the purposes of this Division, be deemed to be the operations of that Department or public authority of the Commonwealth.
(3) Subject to this section, a person:
(a) holding, or performing the duties of, an office or appointment established by an enactment (not being an office in the Australian Public Service); or
(b) holding, or performing the duties of, an appointment, being an appointment made by the Governor‑General, or by a Minister, otherwise than under an enactment;
is a public authority of the Commonwealth for the purposes of this Division.
(4) Subsection (3) does not apply to:
(a) a person who holds an office of:
(i) Minister of State of the Commonwealth;
(ii) Justice or Judge of a Court created by the Parliament;
(iii) President, Deputy President or Commissioner of the Australian Industrial Relations Commission;
(v) President, Deputy President or other member of the Administrative Appeals Tribunal;
(vi) magistrate or coroner of the Australian Capital Territory; or
(vii) member of the Legislative Assembly for the Australian Capital Territory or member of the Legislative Assembly for the Northern Territory;
(b) the person who holds, or is performing the duties of, the offices of Commonwealth Ombudsman and Defence Force Ombudsman;
(ba) a person who holds, or is performing the duties of, an office of Deputy Commonwealth Ombudsman; or
(c) a person required or authorized by the Governor‑General, by Commission, to inquire into and report upon any matter.
(5) Subsection (3) does not apply to:
(a) an office of member of an authority or other body (including a Commonwealth organization); or
(b) an office established by an enactment for the purposes of a public authority of the Commonwealth or of a Commonwealth organization;
but any operation carried on by or on behalf of the holder of the office, being an operation included within the functions of the office, shall, for the purposes of this Division, be deemed to have been carried on by that authority or other body or by that Commonwealth organization, as the case may be.
(6) Where a person who holds an office or appointment referred to in subsection (3) also holds an office in a Department and performs the functions of the first‑mentioned office, or of the appointment, in association with his functions as the holder of that office in that Department, subsection (3) does not apply to him, but any operations carried on by him within the functions of the first‑mentioned office, or of the appointment, shall, for the purposes of this Division, be deemed to have been carried on by that Department.
(1) The Auditor‑General may carry out, at such intervals as he thinks fit, an efficiency audit of all or any of the operations:
(a) of a Department;
(b) of a public authority of the Commonwealth; or
(c) of a Commonwealth organization.
(2) A Minister may by writing under his hand, or the Parliament may by resolution of both Houses of the Parliament, request the Auditor‑General to carry out efficiency audits of all the operations, or of specified operations, of an eligible incorporated company, and, where the Minister or the Parliament does so, the Auditor‑General:
(a) may make arrangements with the company for the carrying out by him of efficiency audits of all the operations of the company, or of the operations of the company so specified, as the case requires; and
(b) may, in accordance with arrangements so made, carry out, at such intervals as he thinks fit, an efficiency audit of all or any of the operations of the company to which the arrangement relates.
(3) An arrangement made by the Auditor‑General with an eligible incorporated company may be varied or revoked by the Auditor‑General or the company:
(a) in the case of an arrangement made at the request of a Minister—with the approval of a Minister; or
(b) in the case of an arrangement made at the request of the Parliament—with the approval of the Parliament given by resolution of both Houses of the Parliament.
(4) A Minister may, subject to subsection (5), by instrument in writing, request the Auditor‑General to carry out efficiency audits of the operations of a body (not being a public authority of the Commonwealth) established by, or in accordance with the provisions of, an agreement between the Commonwealth and a State, or between the Commonwealth and 2 or more States, and the Auditor‑General may then carry out, while the instrument is in force and at such intervals as he thinks fit, an efficiency audit of all or any of the operations of the body.
109, 1988 | 6 Dec 1988 | S. 32 (in part): 11 May 1989 ( | — | |
82, 1989 | 27 June 1989 | Ss. 17(a) and 18(2): 15 Oct 1989 ( Remainder: 25 July 1989 | — | |
129, 1989 | 7 Nov 1989 | Part I (ss. 1, 2), ss. 3, 26, 29‑33, 35, 38 and 40: Royal Assent S. 23(1): 4 May 1989 S. 39: 23 Jan 1988
Remainder: 28 Dec 1989 ( | S. 28 | |
28, 1991 | 4 Mar 1991 | S. 74(1): Royal Assent | — | |
122, 1991 | 27 June 1991 | Ss. 4(1), 10(b) and 15‑20: 1 Dec 1988
Ss. 28(b)‑(e), 30 and 31: 10 Dec 1991 ( Remainder: Royal Assent | S. 31(2) | |
94, 1992 | 30 June 1992 | S. 3: 1 July 1990 Remainder: Royal Assent | — | |
196, 1992 | 21 Dec 1992 | Schedule (Part 1): 10 Mar 1993 (
Schedule (Part 5): 30 Aug 1995 ( | S. 2(6) (am. by 60, 1993, s. 4; 168, 1994, s. 3) | |
| ||||
| 60, 1993 | 3 Nov 1993 | 10 Mar 1993 | — |
| 168, 1994 | 16 Dec 1994 | S. 3 (item 17): Royal Assent | — |
43, 1996 | 25 Oct 1996 | Schedule 4 (Item 11): Royal Assent | — | |
152, 1997 | 24 Oct 1997 | 1 Jan 1998 ( | Sch. 4 | |
189, 1997 | 7 Dec 1997 | Schedule 1 (items 2‑5): | — |
(a) TheSalaries (Statutory Offices) Adjustment Act 1947 ,Salaries (Statutory Offices) Adjustment Act 1950 ,Salaries (Statutory Offices) Adjustment Act 1957 ,Salaries (Statutory Offices) Adjustment Act 1960 ,Salaries (Statutory Offices) Adjustment Act 1964 , andSalaries Act 1968 were repealed by section 7 of theStatute Law Revision Act 1973 . Subsection 7(2) of that Act provides as follows:
(2) The repeal of an Act by this section does not affect the operation of:
(a) any amendment of another Act made by the repealed Act; and
(b) any provision for the citation of that other Act as amended by the repealed Act.
(b) TheCommonwealth Bank Act 1953 was repealed by section 4 of theReserve Bank Act 1959 . Subsection 4(2) of that Act provides as follows:
(2) The last preceding subsection does not affect the operation of any amendment of an Act made by an Act referred to in that subsection or any provision for the citation of an Act as so amended.
(c) TheAudit Act 1901 was amended by Part VII (sections 156 and 157) only of theCommonwealth Functions (Statutes Review) Act 1981 , subsection 2(10) of which provides as follows:
(10) The remaining provisions of this Act shall come into operation on such respective dates as are fixed by Proclamation.
(d) TheAudit Act 1901 was amended by sections 8, 9 and Part XIX (section 68) only of theStatute Law (Miscellaneous Amendments) Act 1981 , subsections 2(2), (3) and (12) of which provide as follows:
(2) Section 8 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of section 57 of the
Audit Amendment Act 1979 .(3) Section 9 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of Part VII of the
Commonwealth Functions (Statutes Review) Act 1981 .(12) The remaining provisions of this Act shall come into operation on the twenty‑eighth day after the day on which this Act receives the Royal Assent.
(e) TheAudit Act 1901 was amended by Part VI (sections 54‑56) only of theStatute Law (Miscellaneous Amendments) Act (No. 1) 1982 , subsection 2(12) of which provides as follows:
(12) The remaining provisions of this Act shall come into operation on the twenty‑eighth day after the day on which this Act receives the Royal Assent.
(f) TheAudit Act 1901 was amended by Part VII (sections 17 and 18) only of theStatute Law (Miscellaneous Amendments) Act (No. 2) 1982 , subsection 2(1) of which provides as follows:
(1) Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV, LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which this Act receives the Royal Assent.
(g) TheAudit Act 1901 was amended by subsection 151(1) only of thePublic Service Reform Act 1984 , subsection 2(4) of which provides as follows:
(4) The remaining provisions of this Act shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation.
(h) TheAudit Act 1901 was amended by section 3 only of theStatute Law (Miscellaneous Provisions) Act (No. 1) 1985 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the twenty‑eighth day after the day on which it receives the Royal Assent.
(i) TheAudit Act 1901 was amended by section 45 only of thePublic Service and Statutory Authorities Amendment Act 1985 , subsection 2(7) of which provides as follows:
(7) The remaining provisions of this Act shall come into operation on the twenty‑eighth day after the day on which this Act receives the Royal Assent.
(j) TheAudit Act 1901 was amended by section 3 only of theStatute Law (Miscellaneous Provisions) Act (No. 1) 1986 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(k) TheAudit Act 1901 was amended by section 3 only of theStatute Law (Miscellaneous Provisions) Act 1987 , subsections 2(1)‑(3) of which provide as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(2) The amendments of section 34 of the
Audit Act 1901 made by this Act shall come into operation on a day to be fixed by Proclamation for the purposes of this subsection.(3) The amendment of paragraph 49(1)(a) of the
Audit Act 1901 made by this Act shall come into operation on 1 July 1988.The date fixed in pursuance of subsection 2(1) was 18 December 1987.
The date fixed in pursuance of subsection 2(2) was 1 July 1988 (
see Gazette 1988, No. S176).
(l) TheAudit Act 1901 was amended by section 32 (in part) only of theA.C.T. Self‑Government (Consequential Provisions) Act 1988 , subsection 2(3) of which provides as follows:
(3) The remaining provisions of this Act (including the amendments made by Schedule 5) commence on a day or days to be fixed by Proclamation.
(m) TheAudit Act 1901 was amended by subsection 74(1) only of theCrimes Legislation Amendment Act 1991 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(n) TheAudit Act 1901 was amended by the Schedule (Parts 1 and 5) of theQantas Sale Act 1992 , subsections 2(2), (3)(a) and (c) of which provide as follows:
(2) Subject to subsection (3), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation.
(3) A Proclamation may fix a day that is earlier than the day on which the Proclamation is published in the
Gazette but only if:
(a) in the case of sections 30, 31, 35, 37, 39, 43 and 50 and Parts 1 and 2 of the Schedule—the day is not earlier than the substantial minority sale day; and
(c) in the case of sections 25, 36, 38, 44 and 51 and Parts 5, 6 and 7 of the Schedule—the day is not earlier than the 100% sale day.
(o) TheQantas Sale Act 1992 was amended by section 3 (item 17) only of theQantas Sale Amendment Act 1994 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(p) TheAudit Act 1901 was amended by Schedule 4 (item 11) only of theStatute Law Revision Act 1996 , subsection 2(1) of which provides as follows:
(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.
(q) TheAudit Act 1901 was repealed by Schedule 1 only of theAudit (Transitional and Miscellaneous) Amendment Act 1997 , subsection 2(2) of which provides as follows:
(2) Schedules 1, 2 and 4 commence on the same day as the
Financial Management and Accountability Act 1997 .
(r) TheAudit Act 1901 was amended by Schedule 1 (items 2‑5) only of theParliamentary Service (Consequential Amendments) Act 1997 , section 2 of which provides as follows:
2 This Act commences at the time when the
Parliamentary Service Act 1997 commences.The
Audit Act 1901 was repealed before the amendments made by theParliamentary Service (Consequential Amendments) Act 1997 commenced.
| |
Provision affected | How affected |
Heading preceding s. 1............. | rep. No. 20, 1969 |
Heading to Part I....................... | ad. No. 20, 1969 |
S. 1........................................... | am. No. 8, 1979 |
S. 1A......................................... | ad. No. 20, 1969 |
rep. No. 216, 1973 | |
S. 2........................................... | am. No. 8, 1906; No. 60, 1948; No. 89, 1961 |
rs. No. 20, 1969 | |
| |
S. 2AA...................................... | ad. No. 20, 1969 |
S. 2A......................................... | ad. No. 89, 1961 |
| |
S. 2AB...................................... | ad. No. 8, 1979 |
| |
Heading preceding s. 3............. | rep. No. 20, 1969 |
Heading to Part II...................... | ad. No. 20, 1969 |
S. 4........................................... |
|
rs. No. 8, 1979 | |
S. 4A......................................... | ad. No. 40, 1984 |
rs. No. 122, 1991 | |
S. 4B......................................... | ad. No. 40, 1984 |
S. 5........................................... | am. No. 216, 1973; No. 8, 1979; No. 40, 1984 |
S. 5A......................................... | ad. No. 18, 1926 |
am. No. 216, 1973 | |
S. 6........................................... |
|
S. 7........................................... | am. No. 36, 1978; No. 8, 1979; No. 40, 1984 |
Ss. 7A, 7B................................. | ad. No. 94, 1992 |
S. 8........................................... | am. No. 8, 1979 |
rs. No. 40, 1984 | |
am. No. 73, 1988 | |
S. 9........................................... | am. No. 60, 1948; No. 89, 1961; No. 8, 1979 |
rs. No. 40, 1984 | |
rep. No. 94, 1992 | |
S. 9A......................................... | ad. No. 60, 1948 |
am. No. 120, 1968; No. 8, 1979 | |
S. 10......................................... | rep. No. 60, 1948 |
S. 11......................................... | am. No. 60, 1948 |
rs. No. 8, 1979 | |
S. 11A....................................... | ad. No. 141, 1987 |
am. No. 73, 1988 | |
S. 12......................................... | am. No. 36, 1978 |
rs. No. 8, 1979 | |
S. 13......................................... | am. No. 60, 1948; No. 36, 1978; No. 8, 1979 |
S. 14A....................................... | ad. No. 60, 1948 |
S. 14B....................................... | ad. No. 60, 1948 |
am. No. 89, 1961; No. 20, 1969 | |
rs. No. 8, 1979 | |
am. No. 73, 1988 | |
S. 14C...................................... | ad. No. 60, 1948 |
am. No. 8, 1979; No. 73, 1988 | |
Heading preceding s. 16........... | rep. No. 20, 1969 |
Heading to Part III..................... | ad. No. 20, 1969 |
S. 16......................................... | am. No. 36, 1978; No. 8, 1979 |
S. 17......................................... | am. No. 36, 1978 |
rep. No. 8, 1979 | |
S. 18......................................... | am. No. 60, 1948; No. 20, 1969; No. 36, 1978 |
rs. No. 8, 1979 | |
S. 19......................................... | am. No. 216, 1973 |
rep. No. 8, 1979 | |
Heading preceding s. 20........... | rep. No. 20, 1969 |
Heading to Part IV.................... | ad. No. 20, 1969 |
rs. No. 8, 1979 | |
S. 20......................................... | am. No. 36, 1978; No. 8, 1979 |
S. 21......................................... |
|
rs. No. 8, 1979 | |
am. No. 26, 1982; No. 82, 1989 | |
S. 21A....................................... | ad. No. 60, 1948 |
am. No. 36, 1978; No. 8, 1979 | |
S. 22......................................... | am. No. 60, 1948; No. 20, 1969; No. 36, 1978 |
rs. No. 8, 1979 | |
am. No. 73, 1988 | |
S. 23......................................... | am. No. 20, 1969; No. 36, 1978 |
rs. No. 8, 1979 | |
S. 24......................................... | am. No. 20, 1969; No. 36, 1978; No. 73, 1988 |
S. 25......................................... | am. No. 89, 1961 |
rs. No. 8, 1979 | |
am. No. 40, 1984; No. 73, 1988 | |
S. 26......................................... | am. No. 60, 1948; No. 20, 1969 |
rep. No. 56, 1975 | |
ad. No. 8, 1979 | |
S. 26A....................................... | ad. No. 8, 1906 |
am. No. 60, 1948 | |
rep. No. 56, 1975 | |
S. 27......................................... | am. No. 216, 1973; No. 36, 1978 |
rep. No. 8, 1979 | |
S. 28......................................... | am. No. 36, 1978 |
rep. No. 8, 1979 | |
S. 29......................................... | rs. No. 23, 1920 |
am. No. 36, 1978 | |
rep. No. 8, 1979 | |
ad. No. 40, 1984 | |
S. 30......................................... | am. No. 60, 1948; No. 36, 1978 |
rep. No. 8, 1979 | |
ad. No. 40, 1984 | |
Heading preceding s. 31........... | rep. No. 20, 1969 |
Heading to Part V..................... | ad. No. 20, 1969 |
S. 31......................................... | am. No. 82, 1989 |
S. 32......................................... | am. No. 89, 1961 |
rs. No. 20, 1969 | |
am. No. 36, 1978 | |
rs. No. 8, 1979; No. 141, 1987 | |
S. 33......................................... | rs. No. 20, 1969 |
am. No. 36, 1978; No. 8, 1979 | |
rs. No. 141, 1987 | |
S. 33A....................................... | ad. No. 20, 1969 |
rs. No. 8, 1979 | |
S. 33B....................................... | ad. No. 20, 1969 |
am. No. 8, 1979 | |
S. 34......................................... |
|
rs. No. 8, 1979 | |
am. No. 141, 1987; No. 73, 1988; No. 82, 1989 | |
S. 34A....................................... | ad. No. 8, 1979 |
am. No. 40, 1984; No. 65, 1985; No. 82, 1989 | |
S. 35......................................... | rep. No. 60, 1948 |
ad. No. 20, 1969 | |
am. No. 36, 1978; No. 8, 1979 | |
S. 35A....................................... | ad. No. 8, 1979 |
am. No. 82, 1989 | |
S. 36......................................... |
|
S. 36A....................................... | ad. No. 8, 1906 |
am. No. 89, 1961; No. 36, 1978; No. 8, 1979 | |
S. 36B....................................... | ad. No. 8, 1906 |
S. 36C...................................... | ad. No. 8, 1906 |
rs. No. 60, 1948 | |
S. 37......................................... | am. No. 60, 1948; No. 8, 1979 |
S. 37A....................................... | ad. No. 89, 1961 |
rs. No. 74, 1962 | |
am. No. 8, 1979 | |
S. 37B....................................... | ad. No. 20, 1969 |
am. No. 36, 1978 | |
Heading preceding s. 38........... | rep. No. 20, 1969 |
Heading to Part VI.................... | ad. No. 20, 1969 |
| ad. No. 8, 1979 |
S. 38......................................... | rs. No. 20, 1969 |
am. No. 36, 1978; No. 8, 1979 | |
S. 39......................................... | am. No. 20, 1969 |
rep. No. 8, 1979 | |
S. 40......................................... | am. No. 60, 1948; No. 216, 1973; No. 36, 1978 |
rs. No. 8, 1979 | |
S. 41......................................... | rs. No. 23, 1920 |
am. No. 60, 1948; No. 20, 1969; No. 8, 1979 | |
S. 41A....................................... | ad. No. 60, 1948 |
am. No. 8, 1979 | |
Ss. 41B, 41C............................ | ad. No. 60, 1948 |
S. 41D...................................... | ad. No. 89, 1961 |
am. No. 36, 1978; No. 8, 1979; No. 141, 1987 | |
S. 42......................................... |
|
S. 43......................................... | rs. No. 23, 1920; No. 20, 1969 |
am. No. 36, 1978 | |
rep. No. 8, 1989 | |
S. 44......................................... | am. No. 60, 1948; No. 20, 1969 |
rep. No. 8, 1979 | |
S. 45......................................... | am. No. 8, 1906 |
rs. No. 23, 1920 | |
am. No. 20, 1969; No. 36, 1978; No. 8, 1979 | |
rep. No. 73, 1988 | |
S. 45A....................................... | ad. No. 8, 1906 |
rs. No. 23, 1920 | |
am. No. 60, 1948 | |
S. 45B....................................... | ad. No. 60, 1948 |
S. 46......................................... | am. No. 60, 1948; No. 20, 1969; No. 36, 1978 |
rep. No. 8, 1979 | |
S. 47......................................... | am. No. 89, 1961 |
rep. No. 8, 1979 | |
S. 48......................................... | rs. No. 60, 1948 |
am. No. 20, 1969; No. 36, 1978 | |
rep. No. 8, 1979 | |
| ad. No. 8, 1979 |
S. 48A....................................... | ad. No. 8, 1979 |
| |
S. 48B....................................... | ad. No. 8, 1979 |
am. No. 62, 1983; Nos. 87 and 109, 1988 | |
S. 48C...................................... | ad. No. 8, 1979 |
am. No. 141, 1987; No. 109, 1988 | |
S. 48D...................................... | ad. No. 8, 1979 |
am. No. 109, 1988 | |
| ad. No. 8, 1979 |
S. 48F....................................... | ad. No. 8, 1979 |
am. No. 109, 1988 | |
S. 48G...................................... | ad. No. 8, 1979 |
am. No. 141, 1987 | |
S. 48H...................................... | ad. No. 8, 1979 |
rep. No. 141, 1987 | |
Heading to Div. 3 of Part VI...... | ad. No. 8, 1979 |
am. No. 73, 1988 | |
| ad. No. 8, 1979 |
S. 48J....................................... | ad. No. 8, 1979 |
am. No. 73, 1988 | |
S. 48K....................................... | ad. No. 8, 1979 |
am. No. 166, 1985; No. 73, 1988; No. 82, 1989 | |
S. 48L....................................... | ad. No. 8, 1979 |
am. No. 73, 1988; No. 82, 1989 | |
S. 48M...................................... | ad. No. 8, 1979 |
am. No. 73, 1988 | |
S. 48N...................................... | ad. No. 8, 1979 |
am. No. 73, 1988; No. 82, 1989 | |
S. 48P....................................... | ad. No. 8, 1979 |
am. No. 73, 1988 | |
Heading preceding s. 49........... | rep. No. 20, 1969 |
Heading to Part VII................... | ad. No. 20, 1969 |
S. 48Q...................................... | ad. No. 73, 1988 |
S. 49......................................... | rs. No. 8, 1906; No. 60, 1948 |
am. No. 36, 1978 | |
rs. No. 8, 1979 | |
am. No. 176, 1981; No. 141, 1987; No. 73, 1988 | |
S. 50......................................... | am. No. 89, 1961; No. 126, 1965; No. 36, 1978 |
rs. No. 8, 1979 | |
am. No. 63, 1984 | |
rs. No. 73, 1988 | |
am. No. 82, 1989 | |
Ss. 50AA‑50AC........................ | ad. No. 73, 1988 |
S. 50A....................................... | ad. No. 126, 1965 |
am. No. 36, 1978; No. 8, 1979 | |
S. 51......................................... |
|
rs. No. 73, 1988 | |
am. No. 82, 1989 | |
S. 51A....................................... | ad. No. 60, 1948 |
am. No. 89, 1961 | |
S. 52......................................... |
|
S. 53......................................... | rs. No. 89, 1961 |
am. No. 36, 1978; No. 8, 1979; No. 73, 1988 | |
S. 53A....................................... | |
ad. No. 73, 1988 | |
am. No. 82, 1989; No. 28, 1991 | |
S. 54......................................... |
|
rs. No. 82, 1989 | |
Heading preceding s. 55........... | rep. No. 20, 1969 |
Heading to Part VIII.................. | ad. No. 20, 1969 |
S. 55......................................... | am. No. 20, 1969; No. 216, 1973; No. 8, 1979 |
S. 56......................................... | rep. No. 60, 1948 |
S. 57......................................... | am. No. 89, 1961; No. 36, 1978; No. 141, 1987 |
S. 58......................................... | am. No. 60, 1948; No. 36, 1978; No. 8, 1979 |
S. 58A....................................... | ad. No. 32, 1917 |
am. No. 36, 1978 | |
rs. No. 8, 1979 | |
S. 59......................................... | am. No. 8, 1906 |
Heading preceding s. 60........... | rep. No. 20, 1969 |
Heading to Part IX.................... | ad. No. 20, 1969 |
Ss. 60, 61................................. | am. No. 36, 1978 |
S. 62......................................... | am. No. 20, 1969; No. 8, 1979; No. 82, 1989 |
S. 62A....................................... | ad. No. 8, 1906 |
| |
S. 62B....................................... | ad. No. 8, 1906 |
| |
Heading preceding s. 63........... | rep. No. 20, 1969 |
Heading to Part X..................... | ad. No. 20, 1969 |
rs. No. 8, 1979 | |
S. 63......................................... | rs. No. 89, 1961 |
am. No. 216, 1973 | |
rs. No. 8, 1979 | |
am. No. 73, 1988 | |
Heading preceding s. 63A........ | rep. No. 20, 1969 |
Heading to Part XI.................... | ad. No. 20, 1969 |
rep. No. 8, 1979 | |
S. 63A....................................... | ad. No. 6, 1912 |
am. No. 60, 1948 | |
rs. No. 8, 1979 | |
am. No. 73, 1988 | |
| ad. No. 8, 1979 |
S. 63B....................................... | ad. No. 8, 1979 |
am. No. 109, 1988; No. 82, 1989 | |
S. 63C...................................... | ad. No. 8, 1979 |
am. No. 141, 1987; No. 82, 1989 | |
S. 63CA.................................... | ad. No. 82, 1989 |
Ss. 63D, 63E............................ | ad. No. 8, 1979 |
am. No. 40, 1984; No. 129, 1989 | |
Ss. 63F, 63G............................ | ad. No. 8, 1979 |
am. No. 73, 1988 | |
S. 63H...................................... | ad. No. 8, 1979 |
am. No. 76, 1986; No. 141, 1987; No. 73, 1988 | |
S. 63J....................................... | ad. No. 8, 1979 |
am. No. 40, 1984 | |
Ss. 63K, 63L............................. | ad. No. 8, 1979 |
am. No. 73, 1988 | |
S. 63M...................................... | ad. No. 8, 1979 |
am. No. 141, 1987; No. 73, 1988 | |
| ad. No. 76, 1986 |
Ss. 63MA‑63MD....................... | ad. No. 76, 1986 |
S. 63ME.................................... | ad. No. 76, 1986 |
am. No. 73, 1988 | |
S. 63MF.................................... | ad. No. 76, 1986 |
S. 63N...................................... | ad. No. 8, 1979 |
am. No. 82, 1989 | |
S. 63P....................................... | ad. No. 8, 1979 |
am. No. 40, 1984; No. 141, 1987 | |
S. 63Q...................................... | ad. No. 8, 1979 |
am. No. 76, 1986 | |
S. 63R...................................... | ad. No. 73, 1988 |
am. No. 82, 1989 | |
Heading preceding s. 64........... | rep. No. 20, 1969 |
Heading to Part XII................... | ad. No. 20, 1969 |
S. 64......................................... | rs. No. 20, 1969 |
am. No. 8, 1979; No. 141, 1987 | |
S. 64A....................................... | ad. No. 73, 1988 |
S. 65......................................... | am. No. 20, 1969; No. 8, 1979; No. 141, 1987 |
S. 66......................................... |
|
S. 67......................................... | am. No. 93, 1966 |
rs. No. 8, 1979 | |
am. No. 141, 1987 | |
S. 68......................................... | am. No. 216, 1973; No. 8, 1979; No. 141, 1987 |
S. 69......................................... | am. No. 93, 1966; No. 8, 1979 |
rep. No. 73, 1988 | |
S. 70......................................... | rs. No. 89, 1961 |
am. No. 216, 1973 | |
rep. No. 8, 1979 | |
| ad. No. 8, 1979 |
S. 70AA.................................... | ad. No. 8, 1979 |
| |
S. 70AB.................................... | ad. No. 8, 1979 |
am. No. 176, 1981; No. 141, 1987 | |
Ss. 70AC‑70AG........................ | ad. No. 8, 1979 |
Heading preceding s. 70A........ | ad. No. 60, 1948 |
rep. No. 20, 1969 | |
Heading to Part XIII.................. | ad. No. 20, 1969 |
S. 70AH.................................... | ad. No. 74, 1981 |
am. No. 176, 1981 | |
S. 70A....................................... | ad. No. 60, 1948 |
am. No. 36, 1978 | |
rs. No. 8, 1979 | |
am. No. 26, 1982 | |
S. 70B....................................... | ad. No. 60, 1948 |
am. No. 12, 1953; No. 8, 1959 | |
rs. No. 8, 1979 | |
S. 70BA.................................... | ad. No. 8, 1979 |
am. No. 82, 1989 | |
S. 70BB.................................... | ad. No. 82, 1989 |
S. 70C...................................... | ad. No. 60, 1948 |
| |
S. 70D...................................... | ad. No. 8, 1979 |
am. No. 102, 1986; No. 73, 1988 | |
Ss. 70E, 70F............................. | ad. No. 82, 1989 |
Heading preceding s. 71........... | rep. No. 20, 1969 |
S. 71......................................... |
|
S. 72......................................... | ad. No. 8, 1979 |
am. No. 141, 1987 | |
S. 73......................................... | ad. No. 82, 1989 |
Heading to Schedules............... | rep. No. 141, 1987 |
Heading to Schedule................ | ad. No. 141, 1987 |
rep. No. 73, 1988 | |
Schedule.................................. | am. No. 141, 1987 |
rep. No. 73, 1988 | |
Heading to First Schedule........ | rep. No. 8, 1979 |
Heading to Schedule 1............. | ad. No. 8, 1979 |
rep. No. 40, 1984 | |
Schedule 1................................ | rep. No. 40, 1984 |
Heading to Second Schedule... | rep. No. 8, 1979 |
Heading to Schedule 2............. | ad. No. 8, 1979 |
rep. No. 141, 1987 | |
Second Schedule .................... | am. No. 93, 1966 |
rs. No. 20, 1969 | |
am. No. 36, 1978; No. 8, 1979 | |
Schedule 2................................ | am. No. 8, 1979 |
rep. No. 141, 1987 | |
Third Schedule......................... | rep. No. 23, 1920 |
Fourth Schedule....................... | ad. No. 8, 1906 |
rep. No. 60, 1948 |
Ss. 36 and 62A(5)—Section 5 of the
Where any Trust Account has been established under the
Audit Acts 1901‑1906 , and moneys have been appropriated by the Parliament for the purposes of the Trust Account, or for any purpose for which the Trust Account is established:
(a) notwithstanding anything in the
Audit Acts 1901‑1906 , the appropriation shall not lapse nor be deemed to have lapsed at the close of the financial year for the service of which it was made; and(b) the Minister for Finance may in any year pay to the credit of the Trust Account, out of the Consolidated Revenue Fund, such moneys as the Governor‑General thinks necessary for the purposes of the appropriation.
S. 57—Section 3 of the
(1) Notwithstanding section fifty‑seven of the
Audit Act 1901‑1952 whenever the receipts of the Consolidated Revenue Fund are insufficient to meet expenditure from that Fund, the Minister for Finance may, to the extent of that insufficiency, expend moneys standing to the credit of the Loan Fund for the purposes of any appropriation made or to be made out of the Consolidated Revenue Fund.(2) Where, under the last preceding subsection, the Minister for Finance, during a financial year, expends moneys standing to the credit of the Loan Fund, he shall, in that year, pay from the Consolidated Revenue Fund into the Loan Fund an amount equal to the amount of moneys so expended.
(3) The Loan Fund is appropriated to the extent necessary for the purposes of this section.
year.
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0
0