Audit Amendment Act 2010 (TAS)

Audit Amendment Act 2010

An Act to amend the Audit Act 2008

[Royal Assent 7 September 2010]

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

1Short titleThis Act may be cited as the Audit Amendment Act 2010 . 2CommencementThis Act commences on the day on which this Act receives the Royal Assent. 3Principal ActIn this Act, the Audit Act 2008 is referred to as the Principal Act. 4Section 30 amended (Report on examination or investigation) Section 30 of the Principal Act is amended as follows: (a) by inserting in subsection (1) ", subject to section 30A ," after " section 23 and"; (b) by inserting in subsection (2) ", subject to section 30A " after "must"; (c) by omitting subsection (4) and substituting the following subsections: (4)  If either House of Parliament is not sitting when the Auditor-General signs a report under subsection (1) , the Auditor-General may, subject to section 30A , give a copy of the report to the Clerk of the House of Assembly and the Clerk of the Legislative Council. (5)  A report given to the Clerk of the House of Assembly and the Clerk of the Legislative Council under subsection (4) is taken to have been laid before the House of Assembly and the Legislative Council and to have been ordered to be published by the House of Assembly and the Legislative Council when it is given to the Clerk of the House of Assembly and the Clerk of the Legislative Council. (6)  The provisions of any enactment or rule of law relating to the publication of the proceedings of the House of Assembly and the Legislative Council apply to and in relation to the publication of the report of the Auditor-General given to the Clerk of the House of Assembly and the Clerk of the Legislative Council under this section as if the report had been published under the authority of the House of Assembly or the Legislative Council. (7)  The Clerk of each House of Parliament must cause the report to be laid before that House on the next sitting-day of the House after it is received by the Clerk. 5Section 30A insertedAfter section 30 of the Principal Act , the following section is inserted in Division 2: 30ACertain sensitive information not to be disclosed (1)  If the Auditor-General considers it to be against the public interest to disclose in a report under this Division information that could – (a) unfairly prejudice the commercial interests of any person or body; or (b) prejudice the investigation of a contravention or possible contravention of the law; or (c) prejudice the fair trial of a person; or (d) cause damage to the relations between the Government of the State and another Government; or (e) disclose deliberations or decisions of the Cabinet or of a Committee of the Cabinet; or (f) divulge information or a matter that was communicated in confidence between the State and the Commonwealth or between the State and another State or a Territory; or (g) form the basis for a claim by the Crown in right of the State of Tasmania in a judicial proceeding that the information should not be disclosed – the Auditor-General must not disclose the information in the report. (2)  The Auditor-General cannot be required to, and, except as provided in subsection (5) , must not, disclose to – (a) a House of Parliament; or (b) a member of a House of Parliament; or (c) a committee of a House of Parliament or a joint committee of both Houses of Parliament – information that the Auditor-General is prohibited under subsection (1) from disclosing in a report under this Division. (3)  If under subsection (1) the Auditor-General does not disclose particular information in a report, the Auditor-General must state in the report – (a) that information, which does not have to be identified, has not been disclosed in the report; and (b) the reason, under subsection (1) , why the Auditor-General is of the opinion that the information cannot be disclosed. (4)  If, because of subsection (1) , the Auditor-General – (a) decides not to prepare a report; or (b) does not disclose particular information in a report – the Auditor-General may prepare a report that includes the information that was not disclosed. (5)  The Auditor-General may give a copy of a report prepared under subsection (4) to the Public Accounts Committee and to the Treasurer. (6)  On receipt of a report under subsection (5) , the Treasurer may act on recommendations contained in the report but must not publicly disclose the report or any matter contained in the report. (7)  Notwithstanding anything contained in the Public Accounts Committee Act 1970 , the Public Accounts Committee, on receipt of a report under subsection (5) , may act on the recommendations contained in the report but must not publicly disclose the report or any matter contained in the report unless two thirds of the members of the Public Accounts Committee consider it is desirable and in the public interest to do so. (8)  If the Public Accounts Committee considers it is desirable and in the public interest to publicly disclose the report received under subsection (5) or any matter contained in the report, the Public Accounts Committee is to make the report available to each House of Parliament. 6Section 45 amended (Protection from liability) Section 45 of the Principal Act is amended by inserting after subsection (2) the following subsection: (3)  Subsection (1) applies whether the thing that was done or omitted, or ordered or authorised to be done or omitted, resulted from a requirement of this Act or any other written law or as a result of a discretionary authority provided by this Act or any other written law. 7Repeal of ActThis Act is repealed on the ninetieth day from the day on which it commences.

[Second reading presentation speech made in:

House of Assembly on 10 JUNE 2010

Legislative Council on 14 JULY 2010]