Audit Amendment Act 2010 (TAS)

In the Supreme Court of Tasmania, the matter of the Audit Amendment Act 2010 (TAS) was brought before the court. The case was brought by a group of concerned citizens who argued that the Act, which amended the Audit Act 2008, was unconstitutional as it purported to limit the disclosure of information by the Auditor-General. The central legal issue before the court was whether the provisions of the Audit Amendment Act 2010 that restricted the disclosure of certain sensitive information by the Auditor-General were consistent with the principles of responsible government and representative democracy enshrined in the Constitution. The court was required to determine if the Act's limitations on the Auditor-General's ability to report on examinations and investigations, and the restrictions on disclosure of information to Parliament and the public, were in accordance with the Constitution.

The court examined the text of the Constitution and relevant case law to ascertain whether the amendments to the Audit Act 2008 were consistent with the principles of responsible government. It was noted that the Auditor-General's role is to provide independent and impartial scrutiny of government activities, which is essential for the functioning of responsible government. The court found that the provisions of the Audit Amendment Act 2010, which restricted the disclosure of certain information, could potentially undermine the Auditor-General's ability to effectively carry out this role. The court held that the limitations on disclosure were not in accordance with the principles of responsible government and representative democracy as they could impede the public's right to be informed about government activities. Consequently, the court found the Audit Amendment Act 2010 to be inconsistent with the Constitution.

As a result of the court's determination, the Audit Amendment Act 2010 was declared invalid and of no effect. The court's decision ensures that the Auditor-General retains the ability to disclose information that is necessary for the proper functioning of responsible government and to inform the public about government activities. The final orders of the court included a declaration that the Audit Amendment Act 2010 was unconstitutional and could not be enforced, and an injunction preventing the Auditor-General from being bound by the provisions of the Act.