EXPLANATORY STATEMENT
STATUTORY RULES NO. 133 OF 1985
ISSUED BY THE AUTHORITY OF THE MINISTER FOR FINANCE
The attached Statutory Rules amend Finance Regulation 6A which was made under sub-section 71(1) of the Audit Act 1901.
The amendment declares the Australian Customs Service to be a “prescribed authority” for the purposes of the Audit Act 1901. This means that the Service comes within the definitions of “Department” in section 2 of the Audit Act 1901 and in the Regulations. The Service is subject, therefore, to the Audit Act 1901 and Regulations in its own right independently of financial control by a Department of State, and the Comptroller-General of Customs is its Secretary.