Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2011 (No. 1) (Cth)
Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2011 (No 1)[1]
The AUSTRALIAN COMMUNICATIONS AND MEDIA AUTHORITY makes this instrument under subsection 136C(5) of the Telecommunications Act 1997.
Dated 26 September 2011
Chris Chapman
[signed]
Member
Brendan Byrne
[signed]
Member/General Manager
Australian Communications and Media Authority
Name of instrument
This instrument is the Telecommunications (Approved Auditors and Auditing Requirements) Determination Variation 2011 (No 1).
Commencement
This instrument commences on the day after it is registered.
Variation of Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006
Schedule 1 varies the Telecommunications (Approved Auditors and Auditing Requirements) Determination 2006.
Schedule 1 Variations
(section 3)
[1] Section 3
Omit the section, including the heading
Insert
3 Definitions
In this Determination:
Act means the Telecommunications Act 1997;
refundable cost has the meaning given by section 136E of the Act; and
statement of costs means a written statement of the kind referred to in subparagraph 136C(1)(e)(i) of the Act.
Note ACMA is defined in section 7 of the Act.
[2] Section 4, after Act,
Insert
the
[3] Section 6
Omit the section, including the heading
Insert
6 Approved auditing requirements
For paragraph 136C(5)(b) of the Act, the approved auditing requirements are:
(a) a statement of costs must only include costs that are refundable costs; and
(b) each of the costs listed in a statement of costs must be accurate and supported by relevant documentary evidence demonstrating that the costs have been incurred.
Note
All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See
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