Public Finance and Audit Act 1983 - NSW Legislation · PDF fileContents Page New South Wales Public Finance and Audit Act 1983 No 152 Historical version for 27.11.2013 to 31.12.2013

This version of the legislation is compiled and maintained in a database of legislation by the Parliamentary Counsel’s Office and publishedon the NSW legislation website.

Public Finance and Audit Act 1983 No 152

Status information

Currency of version

Historical version for 27 November 2013 to 31 December 2013 (generated 14 March 2014 at 17:10). Legislation on the NSW legislation website is usually updated within 3 working days.

Provisions in forceAll the provisions displayed in this version of the legislation have commenced. For commencement and other details see the Historical notes.

New South Wales

Does not include amendments by:National Parks and Wildlife Amendment (Jenolan Caves Reserves) Act 2005 No 83 (not commenced)Local Land Services Act 2013 No 51 (not commenced — to commence on 1.1.2014)Board of Studies, Teaching and Educational Standards Act 2013 No 89 (not commenced — to commence on 1.1.2014)

See also:Government Sector Employment Legislation Amendment Bill 2013Public Interest Disclosures Amendment (Extension of Protections) Bill 2013 [Non-government Bill: Hon P G Lynch, MP]

Contents

Page

New South Wales


Part 1 Preliminary1 Name of Act 22 Commencement 23 (Repealed) 24 Definitions 2

4A Relationship with Corporations legislation 5

Part 2 Public finance administration

Division 1 Public accounts

5 Treasurer’s accounts 76 Preparation of consolidated financial statements and general government

sector financial statements 77, 7A (Repealed) 7

8 Monthly statements and half-yearly reviews 7

Division 2 Accounting arrangements

9 Treasurer’s directions 810 Treasurer’s expenditure control authority 911 Internal control and audit 912 Commitment etc of expenditure 10

Historical version for 27.11.2013 to 31.12.2013 (generated on 14.03.2014 at 17:10)

Public Finance and Audit Act 1983 No 152 [NSW]Contents

Page

12A Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister 10

13 Payment of accounts 1113A Working accounts 11

14 Unclaimed money 11

Division 3 Public banking and investment arrangements

15 Agreement with bank, building society or credit union 1116 Accounts to be kept in banks, building societies or credit unions 1217 Official account not to be opened without authority 1218 Banking of public money 1219 Interest on accounts 1220 Investment of funds 12

Division 4 Appropriation provisions

21 Money not to be paid out unless authorised 1321A Special appropriations 13

22 Expenditure for certain services or works 1322A The Revenue Equalisation Account 13

23 Lapsing of appropriation of revenue 1423A Transfers in relation to commitments 14

24 Transfer of functions between Departments etc 1525 Payments authorised on lapse of appropriation 1526 Power to vary the annual appropriation 1627 Loan money to be carried to Consolidated Fund 16

27A Preparation and presentation of Budget Papers 1727AA Content of Budget Papers 1727AB Time at which Budget is to be presented to Parliament 18

Part 3 Audit

Division 1 The Auditor-General

27B The Auditor-General 1928 Appointment etc 19

28A Veto of proposed appointment of Auditor-General 2029 Declaration of office 2030 Deputy Auditor-General 2031 Auditor-General shall communicate with Treasurer 2032 Search in public books 2133 Auditor-General may obtain opinion of law officer 21

Division 1A The Audit Office

33A Establishment of Audit Office 2133B Staff of Audit Office 2133C Auditor-General may determine employment conditions 2133D Auditor-General may enter into agreements 2233E Role of Auditor-General in industrial proceedings 2233F Executive officers 2233G Delegation of Auditor-General’s functions 23

Page 2



Page

Division 2 Audit—generally

34 (Repealed) 2335 Inspection and audit of books and records of accounting officers 2336 Access to records, information etc 2437 Access to records of bank, building society or credit union 2438 Secrecy 25

Division 2A Performance audits of activities

38A Definitions 2538B Performance audit by Auditor-General 2538C Report of performance audit 2638D (Repealed) 2638E Tabling etc of reports under sec 38C 26

Division 3 General audit of statutory bodies

39 Application and interpretation 2640 Amendment of Schedule 2 2741 Keeping of books and records 27

41A Preparation of financial report 2841B Nature of financial reports 28

41BA Variation of requirements 2841C Auditing etc of financial report 2941D Return of audited financial report etc to statutory body 29

42 Application for extension 3043 Inspection and audit of financial reports, books and records of statutory bodies

3043A General audit of former statutory bodies 30

Division 4 Particular audit of statutory bodies, funds and accounts

44 Application and interpretation 3145 Particular audit 31

Division 4A General audit of Departments

45A Application and interpretation 3245B Amendment of Schedule 3 3245C Keeping of books 3345D Preparation of financial reports 3345E Nature of financial reports 33

45EA Variation of requirements 3345F Auditing etc of financial reports 3445G Return of audited financial report etc to Department Head 3445H Application for extension 3445I Inspection and audit of financial reports, books and records of Departments

35

Division 5 Audit and review of the Audit Office

46 Definition 3547 Appointment and functions of auditor 3548 Auditing of financial report and records 35

48A Review of Audit Office 35

Page 3



Page

Division 6 Auditor-General’s annual report etc

49 Examination of consolidated financial statements and general government sector financial statements 36

50 (Repealed) 3751 Presentation of financial statements and opinions to Legislative Assembly3752 Auditor-General’s reports 37

52A Auditor-General’s report to be presented to Parliament 3852B Tabling etc of special reports 38

Division 7 Protected disclosures to Auditor-General

52C Definitions 3852D Complaints about waste of public money 3852E Reports by Auditor-General 3852F Presentation of reports to Parliament 39

Part 4 The Public Accounts Committee53 Definitions 4054 Constitution of Public Accounts Committee 4055 Chair and Deputy Chair of Committee 4156 Procedure of Committee 4157 Functions of Committee 41

57A Power to veto proposed appointment of Auditor-General 4258 Evidence 42

Part 4A Payment of tax-equivalents58A Definitions 4558B Treasurer may direct statutory bodies to pay tax-equivalents 4558C Assessment of tax-equivalents—National scheme 4558D Assessment of tax-equivalents—State scheme 4658E Tax-equivalents to be credited to Consolidated Fund 46

Part 5 Miscellaneous59 Form of books, records etc 48

59A Treasury Fire Risks Account 4859B Payment of certain amounts by statutory authority to Consolidated Fund 49

60 Recovery of money and value of property 4961 Misappropriation of money or property 50

61A (Repealed) 5162 Offences—generally 5163 Proceedings for offences 51

63A Reference of matters to Public Accounts Committee 5163B Notification of controlled entities 5263C Documents presented to Clerk of House of Parliament 5263D Personal liability 5263E Delegation of Treasurer’s functions 5263F Status of Workers Compensation Insurance Fund 5263G Oversight of electricity industry restructuring 53

64 Regulations 5365 Savings, transitional and other provisions 53

Page 4



Page

Schedule 1 The Auditor-General 54Schedule 1A Oversight of electricity industry restructuring 57

Schedule 2 Statutory bodies 59Schedule 3 Departments 62Schedule 4 Savings, transitional and other provisions 63

NotesTable of amending instruments 67Table of amendments 87

Page 5



New South Wales

An Act to make provision with respect to the administration and audit of public finances and forother purposes.


Public Finance and Audit Act 1983 No 152 [NSW]Part 1 Preliminary

Part 1 Preliminary

1 Name of Act

This Act may be cited as the Public Finance and Audit Act 1983.

2 Commencement

(1) Part 1, Divisions 1 and 4 of Part 2, section 34 and Division 5 of Part 3 shall be deemedto have commenced on 1 July 1983.

(2) Except as provided by subsection (1), this Act shall commence on such day as maybe appointed by the Governor in respect thereof and as may be notified byproclamation published in the Gazette.

3 (Repealed)

4 Definitions

(1) In this Act, except in so far as the context or subject-matter otherwise indicates orrequires:accounting manual, in relation to an authority, means the accounting manual of theauthority referred to in section 11 (3).accounting officer means:(a) a person who by any law, regulation or appointment is charged with the duty

of collecting or receiving, or who actually collects or receives, or who ischarged with the duty of disbursing, or who actually disburses, any publicmoney,

(b) a person who by any law, regulation or appointment is authorised to commitor incur the expenditure of public money,

(c) a person who by any law, regulation or appointment is charged with a dutyrelating to the keeping of accounts with respect to public money, or

(d) a person who by any law, regulation or appointment is charged with a dutyrelating to the purchase, receipt, issue, sale, custody, control, management ordisposal of, or the accounting for, public property or who actually purchases,receives, issues, sells, keeps in custody, controls, manages, disposes of, oraccounts for, public property.

Audit Office means the Audit Office of New South Wales established by this Act.auditor means a person appointed to be an auditor pursuant to section 35.Australian Accounting Standards means the standards issued by the AustralianAccounting Standards Board as in force for the time being.authority means:(a) a Division of the Government Service within the meaning of the Public Sector

Employment and Management Act 2002,(a1) the NSW Police Force,(b) the Teaching Service,(c) a statutory authority, or(d) a person, group of persons or body prescribed for the purposes of this

definition.Budget Papers means the Budget Papers of the Government tabled in Parliament inconnection with annual Appropriation Bills.consolidated financial statements means the consolidated financial statements forthe State prepared by the Treasurer under section 6 (1).

Page 2



Consolidated Fund means the fund formed as referred to in section 39 of theConstitution Act 1902.Financial Agreement means the Financial Agreement set forth in the Schedule to theFinancial Agreement Act 1994 as amended by any subsequent agreement approvedby Parliament.financial year, in relation to:(a) the consolidated financial statements or the general government sector

financial statements, means the period from 1 July to the next following 30June,

(b) a statutory authority, means:(i) except as provided by subparagraph (iii), the period specified as the

financial year of the statutory authority in or pursuant to the Act by orunder which the statutory authority is appointed, constituted orregulated,

(ii) except as provided by subparagraph (iii), where no period is specifiedas referred to in subparagraph (i), the period from 1 July to the nextfollowing 30 June, or

(iii) where the Treasurer, pursuant to subsection (1A), determines thefinancial year of the statutory authority, the financial year sodetermined, or

(c) a Department referred to in Division 4A of Part 3, means:(i) except as provided by subparagraph (ii), the period from 1 July to the

next following 30 June, or(ii) where the Treasurer, pursuant to subsection (1A), determines the

financial year of the Department, the financial year so determined.general government sector means New South Wales agencies or activities listed ordescribed as part of the general government sector by the Australian Bureau ofStatistics (which are listed or described in accordance with international statisticsconventions).general government sector financial statements means the financial statements forthe general government sector prepared by the Treasurer under section 6 (1).GFS means Government Finance Statistics as reported by the Australian Bureau ofStatistics.Head of an authority means:(a) in relation to a Division of the Government Service within the meaning of the

Public Sector Employment and Management Act 2002—the appropriateDivision Head within the meaning of that Act,

(a1) in relation to the NSW Police Force—the Commissioner of Police,(b) in relation to the Teaching Service—the Director-General of the Department

of Education and Training,(c) in relation to a statutory authority:

(i) where the statutory authority is an individual or a corporation sole—theindividual or corporation sole, or

(ii) in any other case—the chief executive officer of the statutory authorityor the person who exercises the functions of a chief executive officer inrelation to the statutory authority, or

(d) in relation to a person, group of persons or body prescribed for the purposes ofthe definition of authority in this section—such person as is prescribed for thepurposes of this definition in relation to the person, group of persons or body.

Page 3



loan Act includes the Financial Agreement, but does not include a prescribedenactment.money includes any instrument ordering or authorising the payment of money, beingan instrument of a kind which may be lodged with a bank, building society or creditunion for the purpose of enabling the bank, building society or credit union to collectmoney so payable and credit that money to an account with that bank, buildingsociety or credit union, and any bill of exchange, postal order, money order andpromissory note.officer of an authority means:(a) in relation to a Division of the Government Service within the meaning of the

Public Sector Employment and Management Act 2002—a member of theGovernment Service,

(a1) in relation to the NSW Police Force—a member of the NSW Police Force,(b) in relation to the Teaching Service—an officer or temporary employee of that

Service,(c) in relation to a statutory authority—a member of the statutory authority or a

person appointed to or by or employed within the statutory authority, or(d) in relation to a person, group of persons or body prescribed for the purposes of

the definition of authority in this section—such person as is prescribed for thepurposes of this definition in relation to the persons, group of persons or body,

and includes, in relation to an authority referred to in paragraphs (a)–(c), such otherpersons as may be prescribed for the purposes of this definition in relation to theauthority.other money means money or securities of any kind for the payment of money,collected, received or held by the Treasurer or an officer of an authority in the courseof the official duties of the Treasurer or officer, not being public money.other property means property, other than money, held by the Treasurer or an officerof an authority in the course of the official duties of the Treasurer or officer, not beingpublic property.prescribed requirements, in relation to an authority, means requirements prescribedby or under this Act or any other law applying to the authority, Treasurer’s directionsapplying to the authority or the accounting manual of the authority.public money includes:(a) securities and all revenue, loans and other money whatever, collected,

received or held by, for, or on account of the State, and(b) without limiting the generality of paragraph (a):

(i) money which, pursuant to any Act, is directed to be paid to or expressedto form part of the Consolidated Fund or the Special Deposits Account,and

(ii) such money, or money of such class or description of money, as isprescribed for the purposes of this definition.

public property means all property, other than public money, held by any person foror on behalf of the State.regulation means a regulation made under this Act.Special Deposits Account means:(a) an account of funds which the Treasurer is, by statutory or other authority,

required to hold otherwise than for or on account of the Consolidated Fund,(b) an account of money directed to be paid to the Special Deposits Account by or

under this or any other Act, or

Page 4



(c) an account of such other money, not directed by or under this or any other Actto be placed to the credit of another account, which the Treasurer directs to becarried to the Special Deposits Account.

statutory authority means:(a) a statutory body representing the Crown, or(b) a person, group of persons or body (whether or not being a statutory body

representing the Crown) to which Division 3 of Part 3 applies.Treasurer’s direction means a direction issued under section 9.Treasurer’s expenditure control authority means a Treasurer’s expenditure controlauthority issued under section 10.

(1A) The Treasurer may, by notice in writing to a statutory authority or a DepartmentHead, determine the financial year of the statutory authority or the Department, asthe case may be.

(2) In this Act, a reference to the Crown is a reference to the Crown in right of the State.

(3) In this Act, a reference to:(a) a function includes a reference to a power, authority and duty, and(b) the exercise of a function includes, where the function is a duty, a reference to

the performance of the duty.

(4) Notes included in this Act do not form part of this Act.

4A Relationship with Corporations legislation

(1) The regulations may declare a matter that is dealt with by this Act or the regulationsto be an excluded matter for the purposes of section 5F of the Corporations Act 2001of the Commonwealth in relation to:(a) the whole of the Corporations legislation to which Part 1.1A of the

Corporations Act 2001 of the Commonwealth applies, or(b) a specified provision of that legislation, or(c) that legislation other than a specified provision, or(d) that legislation otherwise than to a specified extent.Note. Section 5F of the Corporations Act 2001 of the Commonwealth provides that if a Statelaw declares a matter to be an excluded matter for the purposes of that section in relation toall or part of the Corporations legislation of the Commonwealth, then the provisions that arethe subject of the declaration will not apply in relation to that matter in the State concerned.

(2) The regulations may declare a relevant provision of this Act to be a Corporationslegislation displacement provision for the purposes of section 5G of theCorporations Act 2001 of the Commonwealth (either generally or specifically inrelation to a provision of the Corporations legislation to which Part 1.1A of theCorporations Act 2001 of the Commonwealth applies).Note. Section 5G of the Corporations Act 2001 of the Commonwealth provides that if a Statelaw declares a provision of a State law to be a Corporations legislation displacement provision,then any provision of the Corporations legislation with which the State provision wouldotherwise be inconsistent does not apply in the State concerned to the extent necessary toavoid the inconsistency.

(3) In this section:matter includes act, omission, body, person or thing.relevant provision of this Act means a provision that is:(a) a post-commencement provision within the meaning of section 5G of the

Corporations Act 2001 of the Commonwealth, or

Page 5



(b) materially amended within the meaning of that section on or after thecommencement of the Corporations Act 2001 of the Commonwealth if theamendment is enacted on or after that commencement.

Page 6


Public Finance and Audit Act 1983 No 152 [NSW]Part 2 Public finance administration

Part 2 Public finance administration

Division 1 Public accounts

5 Treasurer’s accounts

(1) The Treasurer shall cause to be kept accounts relating to the Consolidated Fund, theSpecial Deposits Account and such other money as the Treasurer may determineunder such separate heads as the Treasurer may direct.

(2) In spite of any other Act or law, the Treasurer is not required to cause any accountin, or relating to, the Consolidated Fund or the Special Deposits Account to be keptin the Treasury.

(3) An account referred to in any Act or law relating to the Consolidated Fund or theSpecial Deposits Account, and in or at the Treasury immediately before the date ofthe commencement of this subsection, is from that date to be caused to be kept by theTreasurer in accordance with subsection (1), either in the Treasury or outside theTreasury.

6 Preparation of consolidated financial statements and general government sector financial statements

(1) As soon as practicable after the end of each financial year, the Treasurer is to prepare:(a) consolidated financial statements for the State as at 30 June in that financial

year, being a whole of government financial report for the State prepared inaccordance with Australian Accounting Standards, and

(b) financial statements for the general government sector as at 30 June in thatfinancial year, being a financial report for the general government sectorprepared in accordance with Australian Accounting Standards.

(2) The consolidated financial statements and general government sector financialstatements may be presented in a single report, in such form or manner as theTreasurer may determine.

(3) The Treasurer may combine, include or amalgamate with, or present together with,in such form or manner as the Treasurer may determine, or attach to, the statementsrequired to be prepared under this section such other reports as the Treasurer maydetermine.

(4) On or before 15 September, the Treasurer is to transmit the statements preparedunder this section in relation to the preceding financial year to the Auditor-General.

7, 7A (Repealed)

8 Monthly statements and half-yearly reviews

(1) The Treasurer is to publicly release a statement for each month (a monthlystatement), by the end of the following month, setting out the budget time projectionsand year-to-date balances for the major general government sector aggregatesdisclosed in the Budget.

(2) The Treasurer may delay the release of a monthly statement if, at or near the time atwhich the statement would otherwise be released, other key reporting documents are(or are to be) released, such as the Budget, the half-yearly review (referred to insubsection (3)), the consolidated financial statements and the general governmentsector financial statements.

(3) The Treasurer is to publicly release a statement (the half-yearly review) by 31December in each year containing:

Page 7



(a) revised projections for the current financial year and an explanation of anysignificant variation in those revised projections from the original budget timeprojections, and

(b) revised forward estimates, for major aggregates, over 3 years, and(c) the latest economic projections for the current financial year and an

explanation of any significant variation from the budget time projectionscontained in the Budget Papers.

(4) The half-yearly review is to be based on actual results as at the end of the previousOctober.

(5) The Treasurer may determine to change the presentation in a monthly statement orthe half-yearly review from that adopted in the preceding Budget.

(6) The Treasurer is to present a copy of a determination made under subsection (5) tothe Legislative Assembly on a day within 14 days after making the determination, ifthe Legislative Assembly is sitting on that day.

(7) If at the time when the Treasurer seeks to present a copy of a determination to theLegislative Assembly the Legislative Assembly is not sitting, the Treasurer is topresent a copy of the determination to the Clerk of the Legislative Assembly to bedealt with in accordance with section 63C.

(8) The Treasurer may include such other matters in a monthly statement or thehalf-yearly review as the Treasurer determines.

Division 2 Accounting arrangements

9 Treasurer’s directions

(1) The Treasurer may, from time to time, issue directions to accounting officers andofficers of an authority with respect to the principles, practices and procedures to beobserved in the administration of the financial affairs of the State and may, at anytime, amend, vary or cancel a direction so issued.

(2) Without limiting the generality of subsection (1), the Treasurer may issue directionsrelating to:(a) the accounting for receipts and payments of money,(b) money recoverable by the State,(c) the recording, issue and control of public property and other property,(d) the sale and disposition of public property and other property,(e) banking arrangements,(f) the writing off of debts,(g) the preparation of the consolidated financial statements, general government

sector financial statements and other financial reports,(h) the preparation of estimates,(i) the commitment of expenditure,(j) the control and management of budget allocations,(k) budgeting and accounting,

(k1) the establishment and operation of working accounts within the SpecialDeposits Account,

(l) the insurance and protection of public property and other property,(m) controls for computer-based accounting systems,

Page 8



(n) the form and content of financial reports and the accounting policies to beobserved in preparing those reports,

(o) the payment, into an account in the Special Deposits Account for an authority,of a percentage (not being less than 50 per cent) of the proceeds of a sale orlease of a surplus asset vested in, used by or under the control of the authority,

(p) the purposes for which an authority may expend proceeds referred to inparagraph (o), being purposes in connection with the acquisition ormaintenance of capital assets, and

(q) the transfer of funds, for the settlement of a claim by one authority againstanother authority, between accounts maintained by the Treasury for thepurposes of those authorities, notwithstanding any Act relating to theappropriation of those funds.

(3) A provision of a direction issued under this section may:(a) apply generally or be limited in its application by reference to specified

exceptions or factors,(b) apply differently according to different factors of a specified kind, or(c) authorise any matter or thing to be from time to time determined, applied or

regulated by any specified person, group of persons or body,or may do any combination of those things.

(4) A direction issued under this section shall not apply to or in respect of:(a) (Repealed)(b) a university, or(c) a person, group of persons or body prescribed for the purposes of this section.

10 Treasurer’s expenditure control authority

(1) The Treasurer may, from time to time, issue a Treasurer’s expenditure controlauthority regulating the expenditure of money from the Consolidated Fund.

(2) A Treasurer’s expenditure control authority may:(a) be a standing authority regulating the expenditure of money in general terms,(b) be limited as to the period during which it may operate to regulate the

expenditure of money,(c) be limited as to the nature of the transactions in respect of which money may

be expended,(d) be limited to a particular transaction or series of transactions, or(e) be contained in the Treasurer’s directions or in a separate instrument.

(3) A reference in this section to the regulation of the expenditure of money includes areference to the commitment of money for expenditure.

11 Internal control and audit

(1) The Head of an authority shall ensure that there is an effective system of internalcontrol over the financial and related operations of the authority, including:(a) management policies and requirements made by the provisions of this Act and

the prescribed requirements,(b) sound practices for the efficient, effective and economical management of

functions by each organisational branch or section within the authority,(c) a system of authorisation and recording and procedures adequate to provide

accounting control in relation to assets, liabilities, receipts and expenses,

Page 9



(d) proper segregation of functional responsibilities, and(e) procedures to review the adequacies of and compliance with the system of

internal control.

(2) Wherever practicable, the Head of an authority shall establish and maintain aneffective internal audit organisation which shall be responsible to the Head of anauthority for:(a) the regular appraisal of the adequacy of and compliance with the system of

internal control,(b) the review of operations or programs to ascertain whether results are

consistent with established objectives and goals and whether the operations orprograms are being carried out as planned, and

(c) the reporting directly at regular intervals to the Head of the authority as to theresult of any appraisal, inspection, investigation, examination or review madeby the internal audit organisation.

(3) The Head of an authority shall supervise the preparation and maintenance of anaccounting manual for use within the authority.

(4) To the extent of any inconsistency between the provisions of the regulations or theTreasurer’s directions and the provisions of an accounting manual, the provisions ofthe regulations or the Treasurer’s directions, as the case may require, shall, to theextent of the inconsistency, prevail.

12 Commitment etc of expenditure

(1) Expenditure shall be committed or incurred by an officer of an authority only withinthe limits of a delegation in writing conferred on the officer by a person entitled tomake the delegation.

(2) An officer of an authority who commits or incurs expenditure shall be responsible forthe exercise of due economy.

(3) An officer of an authority must not, without the authorisation of the Treasurer, incurany liability that would result in a payment out of the Consolidated Fund in excess ofthe amount to be provided out of the Consolidated Fund in accordance with anAppropriation Act or this Act.

(4) Nothing in this or any other section of this Act prevents an officer of an authorityfrom being authorised to commit or incur expenditure that is legally available for theuse of any authority.

12A Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister

(1) A Minister to whom a sum of money is appropriated out of the Consolidated Fundfor a use or purpose (whether by an annual Appropriation Act or other Act) may:(a) delegate to another Minister or to an officer of any authority, or(b) authorise another Minister to delegate to an officer of any authority,the committing or incurring of expenditure from the sum so appropriated.

(2) A Minister who is authorised to make payments for a use or purpose from anyaccount in the Special Deposits Account may:(a) delegate to another Minister or to an officer of any authority, or(b) authorise another Minister to delegate to an officer of any authority,the committing or incurring of expenditure from the money in that account.

(3) This section has effect for the purposes of section 12 and any other law of the State.

Page 10



13 Payment of accounts

An officer of an authority shall not authorise the payment of an account:(a) unless the account has been approved for payment by a person who is duly

authorised to approve the payment, or(b) otherwise than in accordance with the Treasurer’s directions.

13A Working accounts

(1) The Treasurer may establish a working account for an authority within the SpecialDeposits Account.

(2) Despite the provisions of any other Act, the Treasurer may authorise an authority toretain in a working account money received by it from the following:(a) the provision of goods or services (or both),(b) donations and contributions,(c) any other sources authorised by the Treasurer,instead of paying it into the Consolidated Fund.

14 Unclaimed money

(1) This section does not apply to or in respect of an authority:(a) to which the Unclaimed Money Act 1995 applies, or(b) in respect of which, by or under any Act by which the authority is appointed,

constituted or regulated, provision is made for the regulation, payment orappropriation of unclaimed money.

(2) Except in so far as the regulations may otherwise provide, money which, by virtue ofthe office or employment of an officer of an authority, has come into the possessionor under the control of the officer for or on account of or for the use or benefit of aperson other than the authority and:(a) which has been unclaimed for a period of 3 months, or(b) in respect of which a claim has been made but is not, on the expiration of a

period of 2 years after the money came into the possession of or under thecontrol of the officer being proceeded with,

shall be paid into the Consolidated Fund.

(3) (Repealed)

(4) Where the Treasurer is satisfied that a person is entitled to money which has beenpaid into the Consolidated Fund pursuant to subsection (2), the money is, by virtueof this subsection, appropriated from the Consolidated Fund for the purpose ofenabling its payment to the person and the Treasurer may withdraw the money fromthe Consolidated Fund and pay the money to the person accordingly.

Division 3 Public banking and investment arrangements

15 Agreement with bank, building society or credit union

(1) The Treasurer may agree with any bank, building society or credit union upon suchterms and conditions as the Treasurer may think fit for:(a) the receipt, custody, payment and transmission of public money,(b) the inscription, management and payment of interest on the public debt within

or without New South Wales,

Page 11



(c) the making of advances, the charges relating to advances and the interestpayable by or to the bank, building society or credit union upon balances oradvances, and

(d) the conduct of the banking business of the State generally.

(2) An agreement referred to in subsection (1) shall not be made to have effect withinNew South Wales for more than 1 year unless it contains a provision that it may beterminated at any time on the giving of 6 months’ notice.

16 Accounts to be kept in banks, building societies or credit unions

(1) Authorities may open such accounts in such banks, building societies and creditunions and on such terms as the Treasurer determines for the banking of publicmoney.

(2) Money of authorities that is in such accounts with a bank, building society or creditunion is, if the accounts are accounts of the kind referred to in section 5 (1), subjectto any arrangement between the bank, building society or credit union and theTreasurer under which the bank, building society or credit union is authorised to setoff, in accordance with the agreement, the credit and debit balances in the accounts.This subsection applies despite any Act or law.

17 Official account not to be opened without authority

(1) An accounting officer shall not, without the authorisation in writing of the Treasurer,open an account with a bank, building society or credit union for the payment orreceipt of public money.

(2) A bank, building society or credit union shall not, without the authorisation in writingof the Treasurer, permit an accounting officer to open an account referred to insubsection (1), or to have an overdraft on such an account.

(3) The Treasurer may permit a statutory body (being a person, group of persons or bodyspecified in Schedule 2) to operate and keep funds in an account referred to insubsection (1).

(4) If permission is given under subsection (3), the Treasurer may:(a) close any account within the Special Deposits Account established in relation

to the statutory body, and(b) transfer any balance in that account to the account referred to in subsection (3).

(5) Subsections (3) and (4) have effect notwithstanding the provisions of any other Act.

18 Banking of public money

An accounting officer collecting or receiving public money is to bank the moneycollected or received in accordance with this Act, the regulations and any directionsof the Treasurer.

19 Interest on accounts

The several accounts of the Treasurer in any one bank, building society or creditunion shall, for interest purposes, be considered as one account.

20 Investment of funds

Without limiting any authority granted by or under any other Act to invest publicmoney, any such money may be invested:(a) on deposit with a bank and on deposit with, or by way of withdrawable shares

in, a building society or credit union,

Page 12



(b) in the purchase of a bill of exchange that is drawn, accepted or endorsed by abank, building society or credit union,

(c) in a loan to a person who is a dealer in the short term money market and inrelation to whom, at the time the loan is made, the Reserve Bank of Australiastands as lender of last resort,

(d) in the purchase of securities, the repayment of which is guaranteed by theGovernment of New South Wales or of the Commonwealth, or

(e) in any prescribed investment.

Division 4 Appropriation provisions

21 Money not to be paid out unless authorised

Money shall not be drawn from:(a) the Consolidated Fund, except under the authority of an Act of Parliament, or(b) an account within the Special Deposits Account, except for the purposes of the

account and under such authority as may be applicable to the constitution ofthe account.

21A Special appropriations

(1) A provision of any Act which appropriates money from the Consolidated Fund for aspecified purpose operates only to the extent necessary to meet any shortfall in thecost of meeting that purpose after the application of money for that purpose from aworking account established under section 13A.

(2) A provision of any Act (other than an Appropriation Act) which appropriates moneyfrom the Consolidated Fund for a specified purpose shown in the Estimates of theConsolidated Fund operates only to the extent necessary to meet any shortfall in thecost of meeting that purpose after the appropriation of money for that purpose underan Appropriation Act.

(3) In this section:Appropriation Act means an Act with the object of appropriating sums of money forthe ordinary annual services of the Government or capital works and services of theGovernment, or both.

22 Expenditure for certain services or works

(1) Notwithstanding section 21, where, after an Act is passed in respect of a financialyear appropriating money out of the Consolidated Fund to meet the requirements ofthat financial year, the exigencies of Government so require, the Treasurer may, withthe approval of the Governor, determine that there shall be paid from theConsolidated Fund, in anticipation of appropriation by Parliament, such additionalsums as may be necessary in the public interest to provide for expenditure of arecurrent nature or for capital works and services.

(2) Details of the sums paid from the Consolidated Fund pursuant to a determinationunder subsection (1) shall be included in any Bill introduced with the object ofappropriating sums of money for the ordinary annual services of the Government orcapital works and services of the Government during the financial year nextsucceeding the financial year in respect of which the sums were paid from theConsolidated Fund pursuant to the determination.

22A The Revenue Equalisation Account

(1) The Treasurer may establish a Revenue Equalisation Account within the SpecialDeposits Account.

Page 13



(2) The Treasurer may, with the approval of the Governor, transfer from theConsolidated Fund to the Revenue Equalisation Account such sums as the Treasurermay determine.

(3) The sums that may be transferred from the Consolidated Fund to the RevenueEqualisation Account pursuant to this section are in addition to any sums that may beso transferred pursuant to any Act appropriating money from the Consolidated Fund.

(4) Details of the sums transferred from the Consolidated Fund to the RevenueEqualisation Account pursuant to this section shall be included in any Bill introducedwith the object of appropriating sums of money for the ordinary annual services ofthe Government or capital works and services of the Government during the financialyear next succeeding that in which the transfer occurs.

(5) Money shall not be drawn from the Revenue Equalisation Account otherwise than byway of transfer from that Account to the Consolidated Fund.

23 Lapsing of appropriation of revenue

(1) Except as provided by subsection (2), every appropriation out of the ConsolidatedFund for any financial year shall lapse and cease to have any effect for any purposeat the close of that year.

(2) Where, in relation to any appropriation for salaries or wages or payments in thenature of salaries or wages, an amount, not exceeding:(a) the total of the sums required to meet so much of those salaries, wages or

payments as is chargeable in respect of that part of the pay period current at 30June in any year which terminates on that day, and

(b) the total of the sums required to meet so much of those salaries, wages orpayments as is, pursuant to a lawful determination made on or before 30 Junein any such year, required to meet salaries, wages or payments for that payperiod or any pay period occurring before that pay period, or both,

is transferred to the credit of a suspense account within the Special Deposits Account,and the amount so transferred is thereafter applied in or towards meeting thosesalaries, wages or payments for that pay period or those pay periods, as the case mayrequire, the amount so transferred shall, for the purposes of this section, be deemedto have been applied during the financial year in relation to which the appropriationwas made.

23A Transfers in relation to commitments

(1) If:(a) goods or services chargeable to an appropriation out of the Consolidated Fund

for any financial year have not been paid by 30 June in that year, and(b) the Treasurer or a person specified for the time being in a Treasurer’s direction

is of the opinion that the goods or services might reasonably have beenexpected to be paid for by that date,

the Treasurer or person may approve the transfer of the amount involved to the creditof a suspense account within the Special Deposits Account, and the amount sotransferred shall thereafter, except as provided by subsection (3), be applied in ortowards meeting the cost of the goods or services.

(2) Any amount transferred under subsection (1) shall, notwithstanding section 23 (1),be deemed to have been applied during the preceding financial year.

(3) Any amounts or portions of amounts transferred under subsection (1) which have notbeen applied for the purpose required by 30 September first occurring after thatfinancial year shall be repaid to the Consolidated Fund.

Page 14



(4) The Treasurer shall, as soon as practicable, after 30 June in each year, prepare, forinclusion in the consolidated financial statements, a statement accounting fortransfers made under subsection (1) during the preceding financial year.

24 Transfer of functions between Departments etc

(1) Notwithstanding the provisions of any Appropriation Act, where, after the passing ofan Appropriation Act for any financial year the responsibility for a service orfunction for which an appropriation is made in the Appropriation Act for that year istransferred, the appropriation shall not lapse and may be issued and applied, inaccordance with such determination as may be made by the Treasurer, for or towardsthe service or function the responsibility for which is transferred.

(2) The Treasurer shall lay or cause to be laid before the Legislative Assembly, within 6sitting days after the determination is made under subsection (1), details of theappropriation the subject of the determination.

(3) If the Legislative Assembly passes a resolution, of which notice has been givenwithin 6 sitting days of the Legislative Assembly after the details of an appropriationthe subject of a determination under subsection (1) have been laid before it,disallowing the appropriation or any part thereof, the appropriation or part thereofceases to have effect.

(4) For the purposes of this section, sitting days shall be counted whether or not theyoccur in the same session.

(5) Where the Treasurer has made a determination under subsection (1) in relation to anappropriation, the Treasurer shall prepare the consolidated financial statements forthe financial year in relation to which the determination is made as if the whole of theappropriation in respect of which the determination is made had been applied inaccordance with the determination as from the beginning of that financial year.

25 Payments authorised on lapse of appropriation

If, before the close of any financial year, no Act is passed appropriating money outof the Consolidated Fund to meet the requirements of the next succeeding financialyear, the Treasurer may pay such sums as may be necessary to meet thoserequirements, subject to the following provisions:(a) the authority of the Treasurer under this section shall cease upon the passing

of the Appropriation Act for the next succeeding financial year, and shall notextend beyond the period of the first 3 months of that succeeding financialyear,

(b) upon the passing of the Appropriation Act, all payments made under theauthority of this section shall be regarded and treated for all purposes aspayments made out of the money appropriated by that Act,

(c) the payments made under the authority of this section shall not exceed, in total,such amount as would be equivalent to one quarter of the amount appropriatedunder the Appropriation Act for the immediately preceding financial year,adjusted by two-thirds of the percentage change in:(i) except as provided by subparagraph (ii)—the Consumer Price Index

(All Groups Index) for Sydney issued by the Australian Statistician, or(ii) where some other group of numbers or of amounts relating to the price

of goods and services, which is issued by the Australian Statistician, isprescribed for the purposes of this subparagraph—the group of numbersor of amounts so prescribed,

Page 15



for the quarter of that year commencing on and including 1 January and endingon and including the next succeeding 31 March from the correspondingquarter of the previous year,

(d) when the estimates of expenditure for that succeeding financial year have beenpresented to Parliament, and the rate of expenditure in those estimates is, inany case, lower than the rate of expenditure authorised in the AppropriationAct for the last preceding financial year, the payments made under theauthority of this section shall not exceed those lower rates.

26 Power to vary the annual appropriation

(1) If the Commonwealth, in any financial year:(a) provides for the making of a specific purpose payment not included in the

receipts and payments estimates of the State for the financial year,(b) provides for an increase in the amount of a specific purpose payment in excess

of the amount shown in the receipts and payments estimates of the State forthe financial year, or

(c) does not provide the whole of the amount of a specific purpose payment asshown in the receipts and payments estimates of the State for the financialyear,

the Treasurer may amend the appropriate receipts and payments estimates of theState for that year as if the Treasurer had received advice from the Commonwealth,at the time those estimates were presented to Parliament, that:(d) the specific purpose payment or the increase in the amount of the specific

purpose payment would have been provided to the State by theCommonwealth in that year, or

(e) the whole of the amount of the specific purpose payment would not have beenprovided to the State by the Commonwealth in that year,

as the case requires.

(2) Where, under subsection (1), the Treasurer amends the appropriate receipts andpayments estimates of the State for a financial year to provide for the making of aspecific purpose payment or an increase or decrease in the amount of a specificpurpose payment, appropriations for that year for the purpose of the specific purposepayment may, as the case may require, be made, increased or decreased accordingly.

(3) The Treasurer shall lay or cause to be laid before the Legislative Assembly, within 6sitting days of the day on which the estimates are amended under subsection (1), acopy of the estimates as so amended.

(4) For the purposes of this section, sitting days shall be counted, whether or not theyoccur in the same session.

27 Loan money to be carried to Consolidated Fund

(1) All money borrowed under the authority of any loan Act, except money borrowed byway of overdraft under the authority of clause 5 of Part I of the Financial Agreementsolely for temporary purposes, shall be carried to the Consolidated Fund.

(2) Money borrowed by way of overdraft under the authority of clause 5 of Part I of theFinancial Agreement solely for temporary purposes shall not be expended except inaccordance with the provisions of this or any other Act.

(3) In this section, Financial Agreement means the Financial Agreement set forth in theSchedule to the Financial Agreement Ratification Act 1928 as varied from time totime.

Page 16



27A Preparation and presentation of Budget Papers

(1) The Budget Papers are to be presented on a basis that covers the general governmentsector.

(2) The primary financial statements in the Budget Papers are to be prepared inaccordance with Australian Accounting Standards and presented in a format thataccords with Australian Accounting Standards.

(3) The Treasurer may determine that the standards referred to in subsection (2) shouldbe departed from if the Treasurer is of the opinion that the departure is necessary ina particular case to present an accurate view of the financial position detailed in theBudget Papers.

(4) The Treasurer is to prepare a report on any such departure containing details of, andreasons for, the departure and the report is to be tabled in each House of Parliamentwith the Budget Papers.

(5) It is not necessary for the Budget Papers to be presented so as to include notes withinthe meaning of Australian Accounting Standards.

(6) In this section:primary financial statements in the Budget Papers means the financial statementsreferred to in section 27AA (2) (e).

27AA Content of Budget Papers

(1) The budget aggregates relating to the general government sector are to be for a 6-yearperiod comprising the Budget year, the 2 prior years and the 3 forward years.

(2) The Budget Papers are to include the following:(a) a Budget policy statement that includes the following:

(i) the matters required to be included in the Budget Papers by section 8 ofthe Fiscal Responsibility Act 2012,

(ii) 4-year projections (being for the Budget year and 3 forward years) of allmajor economic and financial variables,

(b) revised estimates for the year prior to the budget year, and an explanation ofany significant variations in major aggregates from the Budget estimates forthat year, for the general government sector,

(c) information about the results and services and total expenses of each servicegroup,

(d) financial statements prepared in accordance with the Uniform PresentationFramework,

(e) the following financial statements:(i) a statement of financial position for the general government sector,

(ii) an operating statement for the general government sector,(iii) a cash flow statement for the general government sector.

(f) (Repealed)

(3) The Budget Papers may include any other matters.

(4) In this section, Uniform Presentation Framework means the framework forfinancial reporting:(a) that is based on reporting conventions for the time being of the Australian

Bureau of Statistics for its GFS reporting, and(b) that is agreed by the Australian Loan Council from time to time.

Page 17



27AB Time at which Budget is to be presented to Parliament

(1) The Budget Papers for a budget year are to be tabled in the Legislative Assemblybefore the end of the prior financial year, except as provided by this section.

(2) If:(a) the Legislative Assembly is not sitting in the last 2 months of the financial year

prior to the budget year, or(b) there is a State election in the financial year prior to the budget year,the Budget Papers may be tabled in the Legislative Assembly as soon as possiblewithin the budget year.

Page 18


Public Finance and Audit Act 1983 No 152 [NSW]Part 3 Audit

Part 3 Audit

Division 1 The Auditor-General

27B The Auditor-General

(1) There is to be an Auditor-General for the State.

(2) The Auditor-General has the functions conferred or imposed on the Auditor-Generalby law.

(3) The Auditor-General’s functions include the following:(a) to audit the consolidated financial statements, the general government sector

financial statements and any other financial reports that the Auditor-Generalis required or authorised to audit by law,

(b) to provide any particular audit or audit-related service to Parliament at thejoint request of both Houses of Parliament,

(c) to provide any particular audit or audit-related service to the Treasurer at therequest of the Treasurer or to any other Minister at the request of that otherMinister,

(d) to report to Parliament as required or authorised by law,(e) to do anything that is incidental to the exercise of the Auditor-General’s

functions.

(4) The Auditor-General may exercise his or her functions in such manner as theAuditor-General thinks fit. However, the Auditor-General is required:(a) to have regard to recognised professional standards and practices, and(b) to comply with any relevant requirements imposed by law.

(5) The Auditor-General may, in the exercise of his or her functions, have regard towhether there has been:(a) any wastage of public resources, or(b) any lack of probity or financial prudence in the management or application of

public resources.

(6) Nothing in this Act entitles the Auditor-General to question the merits of policyobjectives of the Government, including:(a) any policy objective of the Government contained in a record of a policy

decision of Cabinet, and(b) a policy direction of a Minister, and(c) a policy statement in any Budget Paper or other document evidencing a policy

direction of the Cabinet or a Minister.

(6A) Towards defraying the costs and expenses of any particular audit or audit-relatedservice provided at the request of both Houses of Parliament or of a Minister undersubsection (3), there is payable to the Auditor-General, out of funds available for theexpenditure of Parliament or of the Minister (as the case requires), such amounts atsuch times as the Treasurer decides.

(7) In this section, by law means by or under this or any other Act or law.

28 Appointment etc

(1) The Auditor-General is to be appointed by the Governor for a term of 8 years and isnot eligible for re-appointment, including re-appointment after the end of that term.

Page 19



(2) Part 1 of Schedule 1 has effect.

28A Veto of proposed appointment of Auditor-General

(1) A person is not to be appointed as Auditor-General until:(a) a proposal that the person be appointed has been referred to the Public

Accounts Committee under section 57A, and(b) either the period that the Committee has under that section to veto the

proposed appointment has ended without the Committee having vetoed theproposed appointment or the Committee notifies the Treasurer that it hasdecided not to veto the proposed appointment.

(2) A person may be proposed for appointment on more than one occasion.

29 Declaration of office

(1) The Auditor-General, on being appointed under this Act, shall, before exercising thepowers or performing the duties conferred or imposed on the Auditor-General by thisAct, make and subscribe, before one of the Judges of the Supreme Court, adeclaration in the form of Part 2 of Schedule 1.

(2) The declaration made and subscribed pursuant to subsection (1) shall be kept amongthe records of the Supreme Court.

30 Deputy Auditor-General

(1) A Deputy Auditor-General may be appointed by the Governor to act in the office ofthe Auditor-General at any time while the Auditor-General is absent from officethrough illness or any other cause or while there is a vacancy in the office of theAuditor-General.

(2) An appointment under subsection (1) may be made whether or not, at the time atwhich the appointment is made, the Auditor-General is absent from office as referredto in that subsection or there is a vacancy in the office of Auditor-General as soreferred to.

(3) Section 29 applies to and in respect of the Deputy Auditor-General in the same wayas it applies to and in respect of the Auditor-General.

(4) The Deputy Auditor-General, while acting as referred to in subsection (1), shall bedeemed to be the Auditor-General and shall have and may exercise the functions ofthe Auditor-General.

(5) No person shall be concerned to inquire whether or not any occasion has arisenrequiring or authorising a person to act in the office of the Auditor-General, and allthings done or omitted to be done by that person while so acting shall be as valid andeffectual and shall have the same consequences as if they had been done or omittedto be done by the Auditor-General.

31 Auditor-General shall communicate with Treasurer

(1) The Auditor-General shall communicate with the Treasurer upon all matters arisingunder this Act or the prescribed requirements and which, in the opinion of theAuditor-General, are sufficiently significant to be brought to the Treasurer’sattention.

(2) The Auditor-General shall transmit to the Treasurer the name of any person failingto comply with any of the provisions of this Act or the prescribed requirements.

(3) Upon the name of a person being transmitted to the Treasurer under subsection (2)and until the failure of that person is made good to the satisfaction of the

Page 20



Auditor-General, the payment of any salary or money due or to become due to thatperson may, subject to and in accordance with the regulations, be withheld.

32 Search in public books

The Auditor-General may cause a search to be made in and any extracts to be takenfrom any book, document or record, in any public office, without paying any feetherefor.

33 Auditor-General may obtain opinion of law officer

The Auditor-General shall be entitled to lay before the Attorney General or CrownSolicitor a case in writing as to any question regarding the interpretation of this Act,the Constitution Act 1902, or any other Act, or the prescribed requirementsconcerning the functions of the Auditor-General and the Attorney General or CrownSolicitor, as the case may be, shall give a written opinion on the case.

Division 1A The Audit Office

33A Establishment of Audit Office

(1) The Audit Office of New South Wales is established by this Act.

(2) The Audit Office consists of those persons who are for the time being appointed bythe Auditor-General under section 33B.

(3) The Auditor-General is not a member of the Audit Office but is taken, for allpurposes, to be the person who exercises the functions of chief executive officer inrelation to the Audit Office.

33B Staff of Audit Office

(1) The Auditor-General may appoint, as members of staff of the Audit Office, suchpersons as may be necessary to enable the Auditor-General to exercise theAuditor-General’s functions.

(2) Those persons are taken to be employed by the Government of New South Wales inthe service of the Crown, except as provided by section 33E.

(3) Each person who is appointed as a member of staff of the Audit Office continues,subject to the provisions of this Division and the terms of the person’s appointment,to be employed in the Audit Office at the discretion of the Auditor-General.

(4) Chapter 2 of the Public Sector Employment and Management Act 2002 does notapply to the appointment or employment of a person as a member of staff of the AuditOffice.

33C Auditor-General may determine employment conditions

(1) The Auditor-General may from time to time make determinations fixing theconditions and benefits of employment of the members of staff of the Audit Officeand their salary, wages and other remuneration. Such a determination can provide forredundancy and severance payments and for remuneration packaging.

(2) The conditions, benefits, salary, wages and other remuneration of a member of staffof the Audit Office are, except in so far as provision is otherwise made by law, suchas may be fixed by a determination made under this section.

(3) A member of staff may sue for and recover the amount of remuneration of themember that is determined under this section. For that purpose, the determination istaken to be a State industrial instrument.

Page 21



33D Auditor-General may enter into agreements

(1) The Auditor-General may enter into an agreement with any association ororganisation representing a group or class of staff of the Audit Office with respect toindustrial matters.

(2) Any such agreement binds all persons in the class or group affected by the agreement,and no such person (whether a member of the association or organisation with whichthe agreement was entered into or not) has any right of appeal against the terms ofthe agreement.

(3) An agreement under this section is not an enterprise agreement within the meaningof the Industrial Relations Act 1996. However, the Auditor-General may enter intosuch an enterprise agreement as the employer of the members of staff concerned.

33E Role of Auditor-General in industrial proceedings

The Auditor-General is, for the purposes of any proceedings relating to members ofstaff of the Audit Office held before a competent tribunal having jurisdiction to dealwith industrial matters, taken to be the employer of the staff.

33F Executive officers

(1) In this section:employment of an executive officer means:(a) the appointment of, or failure to appoint, a person to a vacant executive

position, or(b) the removal, retirement, termination of employment or other cessation of

office of the executive officer, or(c) any disciplinary proceedings or disciplinary action taken against the executive

officer, or(d) the remuneration or conditions of employment of the executive officer.executive officer means a person holding an executive position.executive position means a position in the Audit Office that:(a) has a salary greater than the maximum salary applicable to a grade 12 clerk’s

position in the Public Service, and(b) is designated by the Auditor-General as an executive position.

(2) The contract of employment of an executive officer may provide for the payment ofcompensation to the officer on the removal or termination of employment of theexecutive officer.

(3) The Auditor-General may remove an executive officer from an executive position atany time for any or no reason and without notice. The person is not, except as maybe provided in the person’s contract of employment, entitled to any compensation forthe removal from office.

(4) The employment of an executive officer, or any matter, question or dispute relatingto any such employment, is not an industrial matter for the purposes of the IndustrialRelations Act 1996. This subsection applies whether or not any person has beenappointed to a vacant executive position.

(5) Part 6 (Unfair dismissals), Part 7 (Public sector promotion and disciplinary appeals)and Part 9 (Unfair contracts) of Chapter 2 of the Industrial Relations Act 1996 do notapply to or in respect of the employment of an executive officer.

Page 22



(6) Any State industrial instrument (whether made before or after the commencement ofthis section) does not have effect in so far as it relates to the employment of executiveofficers.

(7) Subsection (6) does not prevent the Auditor-General from applying the provisions ofan award or industrial agreement (including a determination under section 33C) tothe employment of an executive officer.

(8) (Repealed)

(9) No proceedings for an order in the nature of prohibition, certiorari or mandamus orfor a declaration or injunction or for any other relief, lie in respect of the appointmentof or failure to appoint a person to an executive position, the entitlement ornon-entitlement of a person to be so appointed or the validity or invalidity of any suchappointment.

(10) This section prevails over any inconsistent provision of any other Act or law or of theterms of appointment of, or contract of employment with, an executive officer.

33G Delegation of Auditor-General’s functions

The Auditor-General may delegate any of the Auditor-General’s functions under thisor any other Act (other than this power of delegation) to a member of staff of theAudit Office.

Division 2 Audit—generally

34 (Repealed)

35 Inspection and audit of books and records of accounting officers

(1) The Auditor-General may appoint, in writing, a person (whether or not that person isan officer of an authority) or a firm to be an auditor for the purposes of this Act.

(2) The Auditor-General:(a) may, whenever the Auditor-General thinks fit, and(b) shall, whenever required by the Treasurer so to do,inspect, examine and audit, or cause an auditor to inspect, examine and audit, thebooks and records of any accounting officer and of any other person who is subjectto the provisions of this Act or the prescribed requirements of whose financial reportthe Auditor-General is authorised or required to audit and into whose possession orunder whose control any public money, other money, public property or otherproperty has come.

(3) An auditor who has made an inspection, examination and audit under subsection (2)shall, as soon as practicable after the inspection, examination and audit, make andsign a report and forward it to the Auditor-General.

(4) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General shall, as soon as practicable after any inspection,examination and audit under this section, forward a report of the results of theinspection, examination and audit to the Treasurer.

(5) Towards defraying the costs and expenses of any inspection, examination or auditand report under this section, the employer of the accounting officer or other personconcerned is to pay the Auditor-General (from any funds under the control oradministration of the employer) such amounts, at such times, as the Treasurerdecides.

Page 23



36 Access to records, information etc

(1) The Auditor-General, an auditor or a person authorised by the Auditor-General:(a) for the purposes of any inspection or audit authorised or required to be carried

out by the Auditor-General pursuant to this Act or any other law in relation toany person, group of persons, body, fund or account, or

(b) for the purpose of exercising any other function conferred or imposed on theAuditor-General pursuant to this Act or any other law,

is entitled at all reasonable times to full and free access to the books, records,documents and papers of or relating to the person, group of persons, body, fund oraccount or relating to public money, other money, public property or other propertyand may make copies thereof or take extracts therefrom.

(2) The Auditor-General, an auditor or a person authorised by the Auditor-General mayrequire an officer of an authority to furnish to the Auditor-General, auditor orauthorised person within 14 days after the date on which the requirement is madesuch information in the possession of the officer or to which the officer has access asthe Auditor-General, auditor or authorised person considers necessary for any of thepurposes referred to in subsection (1) (a) or (b).

(3) The Auditor-General may, by notice in writing signed by the Auditor-General,require a person named in the notice to appear personally before the Auditor-Generalat a time and place specified in the notice and to produce to the Auditor-General suchbooks, records, documents or papers in the possession or under the control of thatperson as appear to the Auditor-General to be necessary for the purposes of an auditauthorised or required to be made by the Auditor-General by or under this Act or anyother Act or law.

(4) A person of whom a requirement under subsection (2) or (3) is made shall not fail tocomply with the requirement.

(5) The Auditor-General, an auditor or a person authorised by the Auditor-General isentitled to exercise functions under this section despite:(a) any rule of law which, in proceedings in a court of law, might justify an

objection to access to books, records, documents or papers or information ongrounds of public interest, or

(b) any privilege of an authority which the authority might claim in a court of law,other than a claim based on legal professional privilege, or

(c) any duty of secrecy or other restriction on disclosure applying to an authorityor to an officer of an authority.

(6) Nothing in this section entitles the Auditor-General, an auditor or a person authorisedby the Auditor-General to have access to information that is Cabinet informationunder the Government Information (Public Access) Act 2009.

(7) In subsection (5), authority means an authority, or other body, whose financial reportis subject to audit by the Auditor-General under this Act or any other Act.

37 Access to records of bank, building society or credit union

Where an account for the banking of money (whether public money or other money)of an authority is kept with a bank, building society or credit union, the bank,building society or credit union concerned or a person in charge of the account shall,whenever requested to do so by the Auditor-General, an auditor or a personauthorised by the Auditor-General:(a) furnish to the Auditor-General, auditor or authorised person, in accordance

with the request, a statement of the account or a certificate as to the balance ofthe account, and

Page 24



(b) produce to the Auditor-General, auditor or authorised person any book,account, record or document relating to the authority and under the custody orcontrol of the bank, building society or credit union or person in charge.

38 Secrecy

(1) The Auditor-General, an auditor and an authorised person shall preserve and aid inpreserving secrecy with respect to all matters and things that come to the knowledgeof the Auditor-General, auditor or authorised person in the exercise of the functionsof the Auditor-General, auditor or authorised person under this Act and theprescribed requirements and shall not communicate to any person any such matter orthing.

(2) Nothing in subsection (1) applies to or in respect of:(a) the conduct of any matter necessary for the proper administration of this Act

or the prescribed requirements, or(b) proceedings for an offence relating to public money, other money, public

property or other property or for the recovery of public money, other money,public property or other property, or

(c) disciplinary proceedings brought against an officer of an authority, or(d) a report or communication authorised or required to be made by or under this

Act or the prescribed requirements, or(e) a report or communication that the Treasurer authorises the Auditor-General

to make to a person for the purposes of a due diligence or similar processrelating to the sale of any government undertaking.

Division 2A Performance audits of activities

38A Definitions

In this Division:audit includes examination and inspection.authority means an authority, or other body, whose financial report is subject to auditby the Auditor-General under this Act or any other Act.responsible Minister means:(a) in the case of a Department—the Minister responsible for the Department, or(b) in any other case—the Minister having the administration of the Act by or

under which the authority concerned is appointed, constituted or regulated.performance audit means an audit under this Division.

38B Performance audit by Auditor-General

(1) The Auditor-General may, when the Auditor-General considers it appropriate to doso, conduct an audit of all or any particular activities of an authority to determinewhether the authority is carrying out those activities effectively and doing soeconomically and efficiently and in compliance with all relevant laws.

(1A) (Repealed)

(2) A performance audit is separate from, and does not affect, any other audit requiredor authorised by or under this Act or any other Act.

(3) A single performance audit may relate to the activities of more than one authority.

Page 25



38C Report of performance audit

(1) The Auditor-General is to report to the Head of the authority, the responsibleMinister and the Treasurer as to the result of any performance audit and as to suchother matters as in the judgment of the Auditor-General call for special notice.

(2) The Auditor-General must not make a report of a performance audit under thissection unless, at least 28 days before making the report, the Auditor-General hasgiven the Head of the authority, the responsible Minister and the Treasurer asummary of findings and proposed recommendations in relation to the audit.

(2A) The Auditor-General may make a report of a performance audit under this sectionbefore the expiration of that 28-day period if the Head of the authority has providedto the Auditor-General any submissions or comments he or she wishes to make.

(3) The Auditor-General is to include in the report of a performance audit under thissection any submissions or comments made by the Head of the authority or asummary, in an agreed form, of any such submissions or comments.

(4) The Auditor-General, in a report of a performance audit under this section:(a) may include such information as he or she thinks desirable in relation to the

activities that are the subject of the audit, and(b) is to set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the audit as the

Auditor-General thinks fit to make.

(5) The Auditor-General may include the report in any other report of theAuditor-General.

(6) If a single performance audit relates to the activities of more than one authority, theTreasurer may, at the request of the Auditor-General, determine the Head of anappropriate authority and responsible Minister to whom the Auditor-General is toreport under this section. In that case, a reference in this section to the Head of theauthority or the responsible Minister is to be construed accordingly.

38D (Repealed)

38E Tabling etc of reports under sec 38C

(1) The Auditor-General is, as soon as practicable after making a report under section38C, to present the report to each House of Parliament, if that House is then sitting.

(2) If a House of Parliament is not sitting when the Auditor-General seeks to present areport to it under this section, the Auditor-General is to present the report to the Clerkof the House concerned to be dealt with in accordance with section 63C.

(3) The Auditor-General may include the report in any other report of theAuditor-General to the House of Parliament concerned.

Division 3 General audit of statutory bodies

39 Application and interpretation

(1) A reference in this Division to a statutory body is a reference to:(a) a person, group of persons or body specified in Schedule 2, and(b) a person, group of persons or body (not being a person, group of persons or

body specified in Schedule 3) whose funds are held in an account within theSpecial Deposits Account.

Note. See also section 24A of the State Owned Corporations Act 1989 which provides thatstatutory SOCs are also statutory bodies for the purposes of this Part.

Page 26



(1A) A reference in this Division to a statutory body also includes a reference to an entityof which the statutory body has control as defined in Australian AccountingStandards. For the avoidance of doubt, any such controlled entity is a separatestatutory body for the purposes of this Division and is subject to the samerequirements under this Division as apply to a statutory body referred to insubsection (1).

(1B) A reference in this Division to a statutory body does not include a reference to aperson, group of persons, body or entity who or which is, by a regulation made forthe purposes of this subsection, declared not to be a statutory body for the purposesof this Division.

(2) A reference in this Division to a Minister, in relation to a statutory body, is areference to the Minister having the administration of the Act by or under which thestatutory body is appointed, constituted or regulated.

(2A) A reference in this Division to the Auditor-General shall, where, in relation to astatutory body, not being the Audit Office or an entity referred to in subsection (1A),an Act authorises or enables the appointment by the statutory body of an auditor otherthan the Auditor-General to be the sole auditor in respect of the statutory body, beread and construed as a reference to that auditor.

(2B) A reference in this Division to a financial report, in relation to a statutory body, is areference to the financial report referred to in section 41A.

(3) The provisions of this Division are in addition to any other statutory provisionsrelating to the financial report, books, records or audit of a statutory body but, in theevent of any inconsistency between the provisions of this Division and any othersuch statutory provisions, the provisions of this Division shall, to the extent of theinconsistency, prevail.

(4) Nothing in this Division limits or derogates from the provisions of Division 2.

40 Amendment of Schedule 2

(1) The Governor may, by proclamation published on the NSW legislation website,amend Schedule 2:(a) by inserting therein the name of a person, group of persons or body appointed,

constituted or regulated by or under an Act,(b) where, pursuant to an Act, the name of any such person, group of persons or

body is altered or other matter relating to any such person, group of persons orbody is altered, by altering that name or that other matter, or

(c) where, pursuant to an Act, any such person, group of persons or body ceasesto be constituted or regulated by or under an Act or, in the case of a body, isabolished or dissolved, by omitting therefrom the name of the person, groupof persons or body.

(2) Notwithstanding subsection (1), the Governor may, by regulation, amend Schedule2 by omitting therefrom the name of a person, group of persons or body.

41 Keeping of books and records

(1) A statutory body shall cause to be kept proper books and records in relation to all ofits operations.

(2) Without limiting the generality of subsection (1), a statutory body, being the Senateor Council of a university, shall cause to be kept proper books and records in relationto the funds of the university.

(3)–(8) (Repealed)

Page 27



41A Preparation of financial report

(1) A statutory body (other than the Audit Office) shall, within the period of 6 weeksafter the end of each financial year of the statutory body, prepare and submit:(a) to the Minister, and(b) to the Auditor-General,a financial report for the financial year then ended.

(2) The Auditor-General is, within the period of 6 weeks after the end of each financialyear of the Audit Office, to prepare and submit to the auditor appointed under section47 the Audit Office’s financial report for the financial year then ended.

41B Nature of financial reports

(1) A statutory body’s financial report:(a) shall be prepared in accordance with Australian Accounting Standards,(b) (Repealed)(c) is to include:

(i)–(v) (Repealed)(va) a statement of all exemptions, omissions, modifications and variations

made by the Treasurer under section 41BA which apply to the statutorybody, and a summary of the reasons for them, and

(vi) such other information, if any, or particulars, if any, as may beprescribed,

(d) shall be accompanied by:(i) a summary of the land owned or occupied by the statutory body

classified according to the actual use of the land, and(ii) where it is appropriate to value the land and the value can readily be

established, a statement of the value of the land within eachclassification, or otherwise, a statement giving the reasons why it isinappropriate to value the land or why the value cannot readily beestablished,

(e) shall exhibit a true and fair view of the financial position and financialperformance of the statutory body and, in the case of a statutory body beingthe Senate or Council of a university, of the financial position and financialperformance of the university, and

(f) (Repealed)(g) shall be prepared in such manner, if any, and such form, if any, as may be

prescribed.

(2)–(5) (Repealed)

41BA Variation of requirements

(1) If, after consulting the Auditor-General, the Treasurer is satisfied that compliancewith a provision of this Act or the regulations which relates to the form or content offinancial reports:(a) would render a financial report of a statutory body misleading, or(b) would be inappropriate to the circumstances of a statutory body, or(c) would impose unreasonable burdens on a statutory body,the Treasurer may, by notice in writing, exempt the statutory body from compliancewith the provision or declare that the provision applies to it as if omitted, or modifiedor varied in a specified manner.

Page 28



(2) An exemption, omission, modification or variation under this section:(a) may be specific or general, and(b) may be made in respect of a single statutory body or a class of them, and(c) may be made on such terms and conditions as the Treasurer thinks fit, and(d) may be revoked or varied by the Treasurer in relation to a statutory body by

notice in writing.

41C Auditing etc of financial report

(1) The Auditor-General is to audit a statutory body’s financial report for a financial yearwithin 10 weeks of its receipt by the Auditor-General.

(1A) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General is, within that 10-week period to furnish anopinion:(a) stating that the Auditor-General has audited the financial report of the

statutory body for that financial year, and(b) indicating whether the financial report complies with section 41B, and(c) setting forth any qualifications subject to which the opinion is given.

(1B) An opinion in relation to the financial report of a statutory body is not to be furnishedunder subsection (1A) unless the Auditor-General has received a statement made inaccordance with a resolution of the statutory body and:(a) stating whether, in the opinion of the person or persons by whom the statement

is signed:(i) the financial report exhibits a true and fair view of the financial position

and financial performance of the statutory body, or(ii) if the statutory body is the Senate, Council or Board of Governors of a

university, the financial report exhibits a true and fair view of thefinancial position and financial performance of the university, and

(b) including such matters as are prescribed by the regulations for the purposes ofthis subsection.

(1C) The statement referred to in subsection (1B) is to be signed:(a) in the case of a statutory body that has a governing body—by at least 2

members of the governing body, or(b) in the case of a statutory body that does not have a governing body—by the

chief executive officer of the statutory body or the person who exercises thefunctions of a chief executive officer in relation to the statutory body, or

(c) by a person prescribed by the regulations in respect of the statutory body.

(1D) For the purposes of subsection (1C), a member of the governing body of a statutorybody includes, where the statutory body is the Senate, Council or Board of Governorsof a university, a member of the Senate, Council or Board of Governors.

(2) Nothing in this section prevents the alteration of a statutory body’s financial report,with the approval of the Auditor-General, after its receipt by the Auditor-General andbefore its submission to the Minister.

(3) (Repealed)

41D Return of audited financial report etc to statutory body

The Auditor-General or a person authorised by the Auditor-General shall, after allthe functions conferred by section 41C in relation to the financial report of a statutory

Page 29



body have been performed, submit the financial report and the opinion under thatsection to the statutory body for submission to the Minister.

42 Application for extension

(1) A statutory body may, at any time within the period of 6 weeks after the end of thefinancial year of the body, apply to the Treasurer for an extension of the period withinwhich it is required to comply with section 41A.

(2) An application under subsection (1) shall include detailed reasons and other relevantinformation in support of the application.

(3) The Treasurer may, after consultation with the appropriate Minister and theAuditor-General, extend a period within which a statutory body is required to complywith section 41A or any requirement of that section.

(4) Where, in relation to a statutory body, the Treasurer extends a period within which astatutory body is required to comply with section 41A or any requirement of thatsection, the body shall comply with section 41A or the requirement, as the case mayrequire, within the extended period.

43 Inspection and audit of financial reports, books and records of statutory bodies

(1) The financial reports, books and records of financial transactions of or relating to astatutory body (other than the Audit Office), and the records of or relating to assetsof or in the custody of the body or the liabilities of the body, shall be inspected andaudited by the Auditor-General.

(2) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General shall report to the statutory body, the Minister andthe Treasurer as to the result of any such inspection and audit and as to suchirregularities or other matters as in the judgment of the Auditor-General or authorisedperson call for special notice.

(3) Towards defraying the costs and expenses of any such inspection and audit, thestatutory body shall pay to the Auditor-General such amounts, at such times, as theTreasurer decides.

43A General audit of former statutory bodies

(1) This section applies where a statutory body ceases to be a statutory body because itis abolished or dissolved or its name is removed from Schedule 2. The statutory bodyis referred to in this section as the body.

(2) Unless other provision is made by or under any Act:(a) a financial report for the portion of the financial year ending when the body

ceased to be such a statutory body (and for any previous financial year) is tobe prepared and submitted, and

(b) the financial report is to be audited, and(c) a statement referred to in section 41C (1B) in relation to the financial report is

to be prepared and submitted,in the same way that it would have been required to be prepared, submitted andaudited if the financial year had ended on that day and the body had not ceased to besuch a statutory body.

(3) The financial report and statement may be prepared and submitted by any person orpersons who could have done so had the body not ceased to be a statutory body or byany successor to or continuation of the body, or by any entity that controlled thebody.

Page 30



(4) The Auditor-General may make such arrangements, and enter such agreements, asmay be appropriate or necessary for the purposes of this section. An arrangement oragreement may provide for the affairs of the body and of any successor to be treatedin a composite way.

(5) The Treasurer may direct that this section is not to apply to the body if, in the opinionof the Treasurer, it is unnecessary or inappropriate for it to apply.

Division 4 Particular audit of statutory bodies, funds and accounts

44 Application and interpretation

(1) A reference in this Division to a statutory body is a reference to:(a) a person, group of persons or body prescribed for the purposes of this Division,

or(b) a person, group of persons or body having the control or management of a fund

or account, being a fund or account which is prescribed for the purposes of thisDivision.

(2) A reference in this Division to a Minister, in relation to a statutory body, is areference to the Minister having the administration of the Act by or under which thestatutory body is appointed, constituted or regulated.


45 Particular audit

(1) In accordance with the request of the Treasurer, a Minister or a person prescribed forthe purposes of this section in relation to a statutory body, the Auditor-General is toinspect and audit:(a) in the case of a statutory body to which section 44 (1) (a) applies—the

financial report of the statutory body and the books and records of financialtransactions of or relating to:(i) the statutory body, and

(ii) assets of or in the custody of the body, and(b) in the case of a statutory body to which section 44 (1) (b) applies—the

financial report of the statutory body and the books and records of financialtransactions of or relating to the fund or account under the control ormanagement of the statutory body.

(2) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General shall report to the statutory body, the Minister, theTreasurer and any person prescribed for the purposes of this section in relation to thestatutory body as to the result of any such inspection and audit and as to suchirregularities or other matters as in the judgment of the Auditor-General or authorisedperson call for special notice.

(2A) The Auditor-General is to include a reference to any audit conducted under thissection in the report referred to in section 52 (1).

(3) Towards defraying the costs and expenses of any such inspection and audit, thestatutory body shall pay to the Auditor-General such amounts, at such times, as theTreasurer decides.

Page 31



Division 4A General audit of Departments

45A Application and interpretation

(1) A reference in this Division to a Department is a reference to a person, group ofpersons or body specified in Column 1 of Schedule 3.

(1A) A reference in this Division to a Department also includes a reference to an entity ofwhich the Department (or the Minister responsible for, or an officer of, theDepartment) has control as defined in Australian Accounting Standards. For theavoidance of doubt, any such controlled entity is a separate Department for thepurposes of this Division and is subject to the same requirements under this Divisionas apply to a Department referred to in subsection (1).

(1B) A reference in this Division to a Department does not include a reference to a person,group of persons, body or entity who or which is, by a regulation made for thepurposes of this subsection, declared not to be a Department for the purposes of thisDivision.

(2) A reference in this Division to a Minister, in relation to a Department, is a referenceto the Minister responsible for the Department.

(3) A reference in this Division to a Department Head:(a) is, in relation to a Department specified in Column 1 of Schedule 3, a reference

to the person holding the position specified in Column 2 of that Scheduleopposite the name or description of the Department, or

(b) is, in relation to an entity referred to in subsection (1A):(i) a reference to the governing body of the entity, or

(ii) if the entity does not have a governing body—a reference to the chiefexecutive officer of the entity or the person who exercises the functionsof a chief executive officer in relation to the entity, or

(iii) in any other case—a reference to a person prescribed by the regulations.

(3A) A reference in this Division to a financial report, in relation to a Department, is areference to the financial report referred to in section 45D.

(4) The provisions of this Division are in addition to any other statutory provisionsrelating to the financial report, books, records or audit of a Department but, in theevent of any inconsistency between the provisions of this Division and any othersuch statutory provisions, the provisions of this Division shall, to the extent of theinconsistency, prevail.


45B Amendment of Schedule 3

(1) The Governor may, by proclamation published on the NSW legislation website,amend Schedule 3:(a) by inserting:

(i) in Column 1 the name of a person, group of persons or body appointed,constituted or regulated by or under an Act, and

(ii) in Column 2 opposite the name of a person, group of persons or bodyreferred to in subparagraph (i) the title or other description of theposition of the person, the position of a person within the group ofpersons or a position within the body, as the case requires,

(b) where, pursuant to an Act, the name of any such person, group of persons,body or position is altered or other matter relating to any such person, group

Page 32



of persons, body or position is altered, by altering that name or that othermatter, or

(c) where, pursuant to an Act, any such person, group of persons, body or positionceases to be appointed, constituted or regulated by or under an Act or, in thecase of a body or position, is abolished or dissolved, by omitting therefrom thename of the person, group of persons, body or position.

(2) The Governor may, by regulation, omit Schedule 3 and insert instead a Schedulecontaining in Column 1 the names of persons, groups of persons or bodies appointed,constituted or regulated by or under an Act and containing in Column 2 the titles orother descriptions of positions of those persons, positions of persons within thosegroups of persons or positions within those bodies, as the case requires.

(3) Notwithstanding subsection (1), the Governor may, by regulation, amend Schedule3 by omitting:(a) from Column 1 the name of a person, group of persons or body, and(b) from Column 2 opposite the name of the person, group of persons or body

referred to in paragraph (a) the title or other description of the position of theperson, the position of a person within the group of persons or a positionwithin the body, as the case requires.

45C Keeping of books

A Department Head shall cause to be kept proper books and records in relation to allthe operations of the Department.

45D Preparation of financial reports

(1) A Department Head shall, within the period of 6 weeks after the end of each financialyear of the Department, prepare and submit:(a) to the Minister, and(b) to the Auditor-General,a financial report for the financial year then ended.

(2) (Repealed)

45E Nature of financial reports

(1) A Department’s financial report:(a) is to be prepared in accordance with Australian Accounting Standards, and(b) is to comply with any written directions of the Treasurer as to form and

content, and(c) is to exhibit a true and fair view of the financial position and financial

performance of the Department.

(2) Before giving a direction referred to in subsection (1) (b), the Treasurer is to consultthe Auditor-General.

(3) Such a direction may be given subject to conditions.

45EA Variation of requirements

(1) If, after consulting the Auditor-General, the Treasurer is satisfied that compliancewith a provision of this Act or the regulations which relates to the form or content ofa financial report:(a) would render a financial report of a Department misleading, or(b) would be inappropriate to the circumstances of a Department, or

Page 33



(c) would impose unreasonable burdens on a Department,the Treasurer may, by notice in writing, exempt the Department from compliancewith the provision or declare that the provision applies to it as if omitted, or modifiedor varied in a specified manner.

(2) An exemption, omission, modification or variation under this section:(a) may be specific or general, and(b) may be made in respect of a single Department or a class of them, and(c) may be made on such terms and conditions as the Treasurer thinks fit, and(d) may be revoked or varied by the Treasurer in relation to a Department by

notice in writing.

45F Auditing etc of financial reports

(1) The Auditor-General is to audit a Department’s financial report for a financial yearwithin 10 weeks of its receipt by the Auditor-General.

(1A) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General is to furnish an opinion:(a) stating that the Auditor-General has audited the financial report of the

Department Head for that financial year, and(b) indicating whether the financial report complies with section 45E, and(c) setting forth any qualifications subject to which the opinion is given.

(1B) An opinion in relation to the financial report of a Department is not to be furnishedunder subsection (1A) unless the Auditor-General has received a statement:(a) stating whether, in the opinion of the Department Head, the financial report

exhibits a true and fair view of the financial position and financialperformance of the Department, and

(b) including such matters as are prescribed by the regulations for the purposes ofthis subsection.

(1C) The statement is to be signed by the Department Head.

(2) Nothing in this section prevents the alteration of a Department’s financial report,with the approval of the Auditor-General, after its receipt by the Auditor-General andbefore its submission to the Minister.

(3) (Repealed)

45G Return of audited financial report etc to Department Head

The Auditor-General or a person authorised by the Auditor-General shall, after allthe functions conferred by section 45F in relation to the financial report of aDepartment have been performed, submit the financial report and the opinion underthat section to the Department Head for submission to the Minister.

45H Application for extension

(1) A Department Head may, at any time within the period of 6 weeks after the end ofthe financial year of the Department, apply to the Treasurer for an extension of theperiod within which the Department Head is required to comply with section 45D orany requirement of that section.

(2) An application under subsection (1) shall include detailed reasons and other relevantinformation in support of the application.

Page 34



(3) The Treasurer may, after consultation with the appropriate Minister and theAuditor-General, extend a period within which a Department Head is required tocomply with section 45D or any requirement of that section.

(4) Where the Treasurer extends a period within which a Department Head is requiredto comply with section 45D or any requirement of that section, the Department Headshall comply with that section or requirement, as the case may require, within theextended period.

45I Inspection and audit of financial reports, books and records of Departments

(1) The financial reports, books and records of financial transactions of or relating to aDepartment, and the records of or relating to assets of or in the custody of theDepartment or the liabilities of the Department, shall be inspected and audited by theAuditor-General.

(2) The Auditor-General or a person (being the Deputy Auditor-General or an auditor)authorised by the Auditor-General shall report to the Department Head, the Ministerand the Treasurer as to the result of any such inspection and audit and as to suchirregularities or other matters as in the judgment of the Auditor-General or authorisedperson call for special notice.

(3) Towards defraying the costs and expenses of any such inspection and audit, theDepartment Head shall, from funds subject to the administration of the DepartmentHead, pay to the Auditor-General such amounts, at such times, as the Treasurerdecides.

Division 5 Audit and review of the Audit Office

46 Definition

In this Division, auditor means the auditor appointed for the time being by theGovernor under section 47 (1).

47 Appointment and functions of auditor

(1) The Governor may, in relation to a financial year, appoint a registered companyauditor within the meaning of the Corporations Act 2001 of the Commonwealth toinspect and audit the Audit Office’s financial report and the books and recordsrelating to the administration, during the financial year, of the Audit Office.

(2) For the purposes of subsection (1), the auditor shall have and may exercise, inrelation to the Audit Office, the same functions as the Auditor-General has under thisAct in relation to an audit of public money.

48 Auditing of financial report and records

(1) The auditor shall inspect and audit the Audit Office’s financial report and the booksand records relating to the administration, during the financial year in respect ofwhich the auditor is appointed, of the Audit Office.

(2) On completion of the audit, the auditor shall furnish an opinion in respect of the auditto the Auditor-General and shall furnish a copy of the opinion to the Treasurer.

(3) (Repealed)

48A Review of Audit Office

(1) A review of the Audit Office is to be conducted under this section at least once every4 years.

Page 35



(2) The review is to examine the auditing practices and standards of the Auditor-Generaland to determine whether the Auditor-General is complying with those practices andstandards in the carrying out of the Auditor-General’s functions under this Act.

(3) The review is to be conducted by a person (the reviewer) appointed by the PublicAccounts Committee for the time being constituted under Part 4.

(4) The reviewer:(a) is to be appointed on such terms and conditions and is entitled to such

remuneration (if any) as are determined by the Public Accounts Committee,and

(b) in conducting a review under this section, must comply with any directions asto the review given by the Committee.

(5) The remuneration payable to the reviewer is to be paid from money appropriated byParliament for the purpose.

(6) Sections 36, 37 and 38 apply in relation to the reviewer as if references in thosesections to the Auditor-General were references to the reviewer.

(7) The reviewer is to report to the Auditor-General as to the result of any such reviewand as to such other matters as in the judgment of the reviewer call for special notice.

(8) The reviewer must not make a report of a review conducted under this section unless,at least 28 days before making the report, the reviewer has given the Auditor-Generala summary of findings and proposed recommendations in relation to the review.

(9) The reviewer must include in the report any written submissions or comments madeby the Auditor-General or a summary, in an agreed form, of any such submissions orcomments.

(10) The reviewer, in a report of a review under this section:(a) may include such information as he or she thinks desirable in relation to

matters that are the subject of the review, and(b) must set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the review as he or she

thinks fit to make.

(11) The Auditor-General is to forward a report prepared under this section to the PublicAccounts Committee within 2 months of receipt of the report.

(12) The Chair of the Public Accounts Committee is, on receipt of such a report, to presentthe report to the Legislative Assembly, if the Legislative Assembly is then sitting.

(13) If at the time at which the Chair seeks, in accordance with this section, to present thereport to the Legislative Assembly the Legislative Assembly is not sitting, the Chairis to present the report to the Clerk of the Legislative Assembly to be dealt with inaccordance with section 63C.

Division 6 Auditor-General’s annual report etc

49 Examination of consolidated financial statements and general government sector financial statements

(1) The Auditor-General:(a) is to examine the consolidated financial statements and general government

sector financial statements transmitted to the Auditor-General by the Treasurerin accordance with section 6 (4), and

Page 36



(b) is to prepare and sign an opinion, in relation to each of those statements, as towhether the statements are properly drawn up in accordance with this Act.

(2) If the consolidated financial statements and general government sector financialstatements are presented in a single report, the Auditor-General may prepare and signa single opinion in relation to that report.

(3) On or before 22 October after receiving the consolidated financial statements andgeneral government sector financial statements from the Treasurer, theAuditor-General is to transmit the statements and the opinion or opinions preparedunder this section to the Treasurer.

(4) Nothing in this section prevents the alteration of the consolidated financialstatements or general government sector financial statements, with the approval ofthe Auditor-General, after being received by the Auditor-General and before beingtransmitted to the Treasurer.

50 (Repealed)

51 Presentation of financial statements and opinions to Legislative Assembly

(1) The Treasurer, not later than 31 October in the year following that to which theconsolidated financial statements and general government sector financialstatements relate, is to present those statements as audited by the Auditor-General,and the opinion or opinions of the Auditor-General as to those statements, to theLegislative Assembly.

(2) If, at the time at which the Treasurer seeks to present the audited statements andAuditor-General’s opinion to the Legislative Assembly, the Legislative Assembly isnot sitting, the Treasurer is to present the audited statements and opinion to the Clerkof the Legislative Assembly to be dealt with in accordance with section 63C.

52 Auditor-General’s reports

(1) After examining the consolidated financial statements and general governmentsector financial statements transmitted to the Auditor-General by the Treasurer inaccordance with section 6 (4), the Auditor-General shall prepare and sign a reportthat shall include full particulars in every case in which the provisions of this or anyother Act or the prescribed requirements have not been carried out or adopted or havein any manner been varied or departed from and which, in the opinion of theAuditor-General, are sufficiently material to the financial position disclosed in thestatements as to be brought to the attention of Parliament.

(2) The Auditor-General shall annex or append to the report prepared under subsection(1) a copy of every case laid by the Auditor-General before the Attorney-General orthe Crown Solicitor for an opinion under section 33, together with a copy of theopinion given on the case.

(3) The Auditor-General may, in the report of the Auditor-General prepared undersubsection (1) or in any special report which the Auditor-General may at any timethink fit to make, recommend any plans and make any suggestions for the bettercollection and payment of public money, and for more effectually and economicallyauditing and examining the consolidated financial statements, the generalgovernment sector financial statements and the financial reports of statutory bodiesto which Division 3 or 4 applies, and may report on any matter that arises from orrelates to the exercise of the audit or other functions of the Auditor-General and thatin the opinion of the Auditor-General should be brought to the attention ofParliament.

(4) The Auditor-General may give a summary of the proposed report (or of the relevantpart) to the Head of each authority to which it relates or which, in the opinion of the

Page 37



Auditor-General, has a special interest in it. The Auditor-General may include in thereport any submissions or comments made by the Head of an authority or a summary,in an agreed form, of any such submissions or comments.

52A Auditor-General’s report to be presented to Parliament

(1) The Auditor-General must, not later than 31 October in the year following that towhich the report relates, present the report prepared under section 52 (1) to eachHouse of Parliament, if that House is then sitting, accompanied by copies of suchopinions, if any, as are directed to be annexed or appended to the Auditor-General’sreport under section 52 (2).

(2) If a House of Parliament is not sitting when the Auditor-General seeks to present areport and any copies of such opinions to it under this section, the Auditor-Generalis to present the report to the Clerk of the House concerned to be dealt with inaccordance with section 63C.

52B Tabling etc of special reports

(1) The Auditor-General is, as soon as practicable after making a special report undersection 52 (3), to present the report to each House of Parliament, if that House is thensitting.


Division 7 Protected disclosures to Auditor-General

52C Definitions

In this Division:authority means an authority, or other body, whose financial report is subject toaudit, examination or inspection by the Auditor-General under this Act or any otherAct.public official means a public official within the meaning of the Public InterestDisclosures Act 1994.responsible Minister has the same meaning as in section 38A.

52D Complaints about waste of public money

(1) A public official may complain to the Auditor-General that there has been a seriousand substantial waste of public money by an authority or an officer of an authority.

(2) A complaint to the Auditor-General may be made orally or in writing.

(3) The Auditor-General may deal with the complaint:(a) by conducting an inspection, examination or audit under this Act into the

matter, or(b) in such other manner as the Auditor-General considers appropriate.

52E Reports by Auditor-General

(1) The Auditor-General may, if of the opinion that it is appropriate to do so, make areport on a complaint:(a) to the head of the authority, except as provided by paragraphs (b) and (c), or(b) if the complaint relates to the conduct of the head of the authority—to the

responsible Minister, or

Page 38



(c) if the complaint relates to the conduct of a Minister—to the Premier.

The Auditor-General is to give the responsible Minister and the Treasurer a copy ofa report made to the head of the authority.

(2) The Auditor-General must not make a report under this section unless, at least 28days before making the report, the Auditor-General has given the person to whom thereport is to be made a summary of the proposed report. The Auditor-General maymake any such report before the expiration of that 28-day period if that person hasprovided to the Auditor-General any submissions or comments he or she wishes tomake.

(3) The Auditor-General is to include in a report under this section any submissions orcomments made by the person or a summary, in an agreed form, of any suchsubmissions or comments.

(4) The Auditor-General, in a report under this section:(a) may include such information as he or she thinks desirable in relation to the

activity the subject of the complaint, and(b) is to set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the complaint as the

Auditor-General thinks fit to make.

(5) The Auditor-General may include a report under this section in any other report ofthe Auditor-General.

52F Presentation of reports to Parliament

(1) The Auditor-General may, if of the opinion that a report on a complaint under thisDivision should be brought to the attention of Parliament, present the report to eachHouse of Parliament, if that House is then sitting. The Auditor-General may includethe report in any other report of the Auditor-General to the House of Parliamentconcerned.


Page 39


Public Finance and Audit Act 1983 No 152 [NSW]Part 4 The Public Accounts Committee

Part 4 The Public Accounts Committee

53 Definitions

In this Part:authority of the State means:(a) a statutory body representing the Crown, or(b) a person, group of persons or body appointed, constituted or regulated by or

under an Act the financial report of which is, pursuant to this Act or any otherlaw, required or authorised to be audited by the Auditor-General or an auditorappointed under section 47 (1) or to be laid before the Legislative Assembly.

Chair means the Chair of the Committee.Committee means the Public Accounts Committee for the time being constitutedunder this Part.Deputy Chair means the Deputy Chair of the Committee.

54 Constitution of Public Accounts Committee

(1) As soon as practicable after the commencement of the first session of eachParliament, a committee of members of the Legislative Assembly, to be known as thePublic Accounts Committee, shall be appointed.

(2) The Committee shall consist of 6 members.

(3) The appointment of members of the Committee shall be in accordance with thepractice of the Legislative Assembly with respect to the appointment of members toserve on select committees of the Legislative Assembly.

(4) A member of the Legislative Assembly is not eligible for appointment as a memberof the Committee if the member is a Minister of the Crown or a ParliamentarySecretary.

(5) A member of the Committee ceases to hold office:(a) when the Legislative Assembly is dissolved or expires by the effluxion of

time,(b) if the member becomes a Minister of the Crown or a Parliamentary Secretary,(c) if the member ceases to be a member of the Legislative Assembly,(d) if the member resigns the office by instrument in writing addressed to the

Speaker of the Legislative Assembly, or(e) if the member is discharged from office by the Legislative Assembly.

(6) The Legislative Assembly may appoint one of its members (not being a Minister ofthe Crown or a Parliamentary Secretary) to fill a vacancy in the office of a memberof the Committee.

(7) Any act or proceeding of the Committee is, notwithstanding that at the time when theact or proceeding was done, taken or commenced there was:(a) a vacancy in the office of a member of the Committee, or(b) any defect in the appointment, or any disqualification, of a member of the

Committee,as valid as if the vacancy, defect or disqualification did not exist and the Committeewere fully and properly constituted.

Page 40



55 Chair and Deputy Chair of Committee

(1) There shall be a Chair and a Deputy Chair of the Committee who shall be elected byand from the members of the Committee.

(2) A member of the Committee ceases to hold office as Chair or Deputy Chair if:(a) the member ceases to be a member of the Committee,(b) the member resigns the office by instrument in writing presented to a meeting

of the Committee, or(c) the member is discharged from the office by the Committee.

(3) At any time when the Chair is absent from New South Wales or is, for any reason,unable to perform the duties of the office of Chair or there is a vacancy in that office,the Deputy Chair may exercise the functions of the Chair under this Act or under theParliamentary Evidence Act 1901.

56 Procedure of Committee

(1) The procedure for the calling of meetings of the Committee and for the conduct ofbusiness at those meetings shall, subject to this Part, be as determined by theCommittee.

(2) The Clerk of the Legislative Assembly shall call the first meeting of the Committeein each Parliament in such manner as the Clerk thinks fit.

(3) At a meeting of the Committee, 4 members constitute a quorum.

(4) The Chair or, in the absence of the Chair, the Deputy Chair or, in the absence of boththe Chair and Deputy Chair, a member of the Committee elected to chair the meetingby the members present shall preside at a meeting of the Committee.

(5) The Deputy Chair or other member presiding at a meeting of the Committee shall, inrelation to the meeting, have all the functions and powers of the Chair.

(6) The Chair, Deputy Chair or other member presiding at a meeting of the Committeeshall have a deliberative vote and, in the event of an equality of votes, shall also havea casting vote.

(7) A question arising at a meeting of the Committee shall be determined by a majorityof the votes of the members present and voting.

(8) The Committee may sit and transact business notwithstanding any prorogation oradjournment of the Legislative Assembly.

(9) The Committee may sit and transact business on a sitting day of the LegislativeAssembly during the time of the sitting.

57 Functions of Committee

(1) The functions of the Committee are:(a) to examine the consolidated financial statements and general government

sector financial statements transmitted to the Legislative Assembly by theTreasurer,

(b) to examine the financial reports of authorities of the State, being financialreports that have been:(i) audited by the Auditor-General or an auditor appointed under section 47

(1), or(ii) laid before the Legislative Assembly by a Minister of the Crown,

(c) to examine the opinion or any report of the Auditor-General transmitted withthe consolidated financial statements and general government sector financial

Page 41



statements or laid before the Legislative Assembly with the financial report ofan authority of the State (including any documents annexed or appended toany such opinion or report),

(c1) to examine any report of the Auditor-General laid before the LegislativeAssembly,

(d) to report to the Legislative Assembly from time to time upon any item in, orany circumstances connected with, those financial reports, reports ordocuments which the Committee considers ought to be brought to the noticeof the Legislative Assembly,

(e) to report to the Legislative Assembly from time to time any alteration whichthe Committee thinks desirable in the form of those financial reports or in themethod of keeping them or in the method of receipt, expenditure or control ofmoney relating to those financial reports,

(f) to inquire into, and report to the Legislative Assembly upon, any question inconnection with those financial reports which is referred to it by theLegislative Assembly, a Minister of the Crown or the Auditor-General, and

(g) to inquire into expenditure by a Minister of the Crown made withoutParliamentary sanction or appropriation or otherwise than in accordance withthe provisions of this Act or any other Act and report to the LegislativeAssembly from time to time upon any matter connected with that expenditurewhich the Committee considers ought to be brought to the notice of theLegislative Assembly.

(2) The functions of the Committee extend to an examination of, inquiry into or reportupon a matter of Government policy if and only if the matter has been specificallyreferred to the Committee under subsection (1) (f) by the Legislative Assembly or aMinister of the Crown.

(3) The functions of the Committee do not extend to an examination of, inquiry into orreport upon the estimates of any proposed expenditure by the State or by an authorityof the State.

(4) If, at the time at which the Committee seeks to report to the Legislative Assembly inaccordance with subsection (1), the Legislative Assembly is not sitting, theCommittee shall present its report to the Clerk of the Legislative Assembly to bedealt with in accordance with section 63C.

(5) (Repealed)

57A Power to veto proposed appointment of Auditor-General

(1) The Treasurer is to refer a proposal to appoint a person as Auditor-General to theCommittee and the Committee is empowered to veto the proposed appointment asprovided by this section. The Treasurer may withdraw a referral at any time.

(2) The Committee has 14 days after the proposed appointment is referred to it to vetothe proposal and has a further 30 days (after the initial 14 days) to veto the proposalif it notifies the Treasurer within that 14 days that it requires more time to considerthe matter.

(3) The Committee is to notify the Treasurer, within the time that it has to veto aproposed appointment, whether or not it vetoes it.

(4) A referral or notification under this section is to be in writing.

58 Evidence

(1) Subject to this section, the Committee shall take all evidence in public.

Page 42



(2) Where, in the opinion of the Committee, any evidence proposed to be given before,or the whole or a part of a document produced or proposed to be produced inevidence to, the Committee relates to a secret or confidential matter, the Committeemay, and at the request of the witness giving the evidence or producing the documentshall:(a) take the evidence in private, or(b) direct that the document, or the part of the document, be treated as

confidential.

(2A) If any evidence proposed to be given before, or the whole or a part of a documentproduced or proposed to be produced in evidence to, the Committee relates to theproposed appointment of a person as Auditor-General, the Committee must (despiteany other provision of this section):(a) take the evidence in private, or(b) direct that the document, or the part of the document, be treated as

confidential.

(2B) Despite any other provision of this section except subsection (7), the Committeemust not, and a person (including a member of the Committee) must not, disclose anyevidence or the contents of a document or that part of a document to which subsection(2A) applies.Maximum penalty: 20 penalty units or imprisonment for 3 months, or both.

(2C) Despite any other provision of this section except subsection (7), the Committee(including a member of the Committee) must not, and any person assisting theCommittee or present during the deliberations of the Committee must not, except inaccordance with section 57A (3), disclose whether or not the Committee or anymember of the Committee has vetoed, or proposes to veto, the proposed appointmentof a person as Auditor-General.Maximum penalty: 20 penalty units or imprisonment for 3 months, or both.

(3) Where a direction under subsection (2) is applicable in respect of a document, or apart of a document, produced in evidence to the Committee, the contents of thedocument or part shall, for the purposes of this section, be deemed to be evidencegiven by the person producing the document and taken by the Committee in private.

(4) Where, at the request of a witness, evidence is taken by the Committee in private:(a) the Committee shall not, without the consent in writing of the witness, and(b) a person (including a member of the Committee) shall not, without the consent

in writing of the witness and the authority of the Committee under subsection(6),

disclose or publish the whole or a part of that evidence.Maximum penalty: 20 penalty units or imprisonment for a term not exceeding 3months.

(5) Where evidence is taken by the Committee in private otherwise than at the request ofa witness, a person (including a member of the Committee) shall not, without theauthority of the Committee under subsection (6), disclose or publish the whole or apart of that evidence.Maximum penalty: 20 penalty units or imprisonment for a term not exceeding 3months.

(6) The Committee may, in its discretion, disclose or publish or, by writing under thehand of the Chair, authorise the disclosure or publication of evidence taken in privateby the Committee, but this subsection does not operate so as to affect the necessityfor the consent of a witness under subsection (4).

Page 43



(7) Nothing in this section prohibits:(a) the disclosure or publication of evidence that has already been lawfully

published, or(b) the disclosure or publication by a person of a matter of which the person has

become aware otherwise than by reason, directly or indirectly, of the giving ofevidence before the Committee.

(8) This section has effect notwithstanding section 4 of the Parliamentary Papers(Supplementary Provisions) Act 1975.

(9) If evidence taken by the Committee in private is disclosed or published in accordancewith this section, sections 5 and 6 of the Parliamentary Papers (SupplementaryProvisions) Act 1975 apply to and in relation to the disclosure or publication as if itwere a publication of that evidence under the authority of section 4 of that Act.Note. The Defamation Act 2005 makes provision for 2 defences in respect of the publicationof defamatory matter that is contained in evidence taken by, or documents produced to, theCommittee in private, but only if the evidence or documents have been disclosed or publishedin accordance with this section.Section 28 of the Defamation Act 2005 (when read with clause 8 of Schedule 2 to that Act)ensures that such documents attract the defence relating to public documents in defamationproceedings.Section 29 of the Defamation Act 2005 (when read with clause 17 of Schedule 3 to that Act)ensures that proceedings in which such evidence is taken or documents produced attract thedefences relating to fair reports of proceedings of public concern in defamation proceedings.

(10) Where the Committee as constituted at any time has taken evidence in relation to amatter but the Committee as so constituted has ceased to exist before reporting on thematter, the Committee as constituted at any subsequent time, whether during thesame or another Parliament, may consider that evidence as if it had taken thatevidence.

(11) The production of documents to the Committee shall be in accordance with thepractice of the Legislative Assembly with respect to the production of documents toselect committees of the Legislative Assembly.

Page 44


Public Finance and Audit Act 1983 No 152 [NSW]Part 4A Payment of tax-equivalents

Part 4A Payment of tax-equivalents

58A Definitions

In this Part:Intergovernmental Agreement means the Intergovernmental Agreement on theReform of Commonwealth-State Financial Relations (as set out in Schedule 1 to theIntergovernmental Agreement Implementation (GST) Act 2000).National tax-equivalent regime means the arrangements between theCommonwealth and the States and Territories relating to income tax equivalentpayments to be made by government businesses under a National Tax EquivalentRegime, as referred to in clause 24 of the Intergovernmental Agreement and giveneffect to from time to time by a memorandum of understanding between theCommonwealth, the Commissioner of Taxation of the Commonwealth and the Statesand Territories.State tax-equivalent regime means the arrangements approved from time to time bythe Treasurer relating to income tax equivalent payments to be made by governmentbusinesses that are not subject to the National tax-equivalent regime, as reflected inany policy or guidelines from time to time published by the Treasury.statutory body means a person, group of persons or body specified in Schedule 2.

58B Treasurer may direct statutory bodies to pay tax-equivalents

(1) The Treasurer may at any time direct a statutory body:(a) to pay amounts to the Treasurer under the National tax-equivalent regime, or(b) to pay amounts to the Treasurer under the State tax-equivalent regime.

(2) The Treasurer may at any time:(a) direct a statutory body to cease making payments to the Treasurer under the

National tax-equivalent regime or the State tax-equivalent regime, or(b) grant an exemption from payment of any amount under this Part in respect of

any period.

(3) Amounts that a statutory body is required to pay to the Treasurer under this Part arereferred to in this Part as tax-equivalents.

58C Assessment of tax-equivalents—National scheme

(1) A statutory body that is directed by the Treasurer to pay tax-equivalents under theNational tax-equivalent regime must pay to the Treasurer such amounts as the TaxAssessor determines, in accordance with the National tax-equivalent regime, to bepayable by the statutory body as a tax-equivalent.

(2) Payments are to be made on such terms as the Tax Assessor determines, inaccordance with the National tax-equivalent regime, to be equivalent to the terms onwhich the amounts would be payable (including terms as to instalments and times ofpayment) if the statutory body were liable to pay corresponding taxes under the lawof the Commonwealth.

(3) A statutory body and the Treasurer may enter into agreements regarding the amountsto be paid under this section or the terms on which they are to be paid, and any suchagreements have effect despite anything in subsections (1) and (2).

(4) The determinations of the Tax Assessor under this section are to be made in such away as to give effect to any such agreements.

Page 45



(5) Any such determination of the Tax Assessor is final, and the Treasurer and thestatutory body are required to make all the necessary payments and refunds to giveeffect to the determination.

(6) A statutory body is not required to make payments under this section:(a) to the extent that it is or becomes liable to pay the Commonwealth taxes

referred to in subsection (2), or(b) if it is directed by the Treasurer to cease making payments under the National

tax-equivalent regime or is granted an exemption from payment in respect ofa period.

(7) The Treasurer may nominate any person or persons to be the Tax Assessor for anyone or more statutory bodies, and may revoke any such nomination.

(8) In this section:Tax Assessor, in relation to a statutory body, means the person nominated for thetime being under subsection (7) as the Tax Assessor for the statutory body.Note. Commonwealth taxation officers generally exercise the functions of Tax Assessor underthe National tax-equivalent regime.

58D Assessment of tax-equivalents—State scheme

(1) A statutory body that is directed by the Treasurer to pay tax-equivalents under theState tax-equivalent regime must pay to the Treasurer such amounts as the ChiefCommissioner of State Revenue determines, in accordance with the Statetax-equivalent regime, to be payable by the statutory body as a tax-equivalent.

(2) The Chief Commissioner of State Revenue may require a statutory body to prepareand submit to the Chief Commissioner such accounting statements (if any), requiredfor the determination of tax-equivalents payable by the statutory body, in suchmanner (if any) and such form (if any) as the Chief Commissioner determines.

(3) A statutory body must comply with a requirement made in respect of it by the ChiefCommissioner of State Revenue under this section.

(4) The Treasurer may approve arrangements for the review of determinations made bythe Chief Commissioner of State Revenue under this section. Determinations of theChief Commissioner are reviewable in accordance with those arrangements.

(5) A statutory body is not required to make payments under this section:(a) to the extent that it is or becomes liable to pay the Commonwealth taxes that

are the subject of the State tax-equivalent regime, or(b) if it is directed by the Treasurer to cease making payments under the State

tax-equivalent regime or is granted an exemption from payment in respect ofa particular period.

58E Tax-equivalents to be credited to Consolidated Fund

(1) Amounts paid by a statutory body as tax-equivalents under this Part are to be creditedto the Consolidated Fund.

(2) Despite any other Act, the Treasurer may, in relation to a payment by a statutory bodyunder this Part, make any one or more of the following determinations:(a) that the payment is taken to be payment or part payment of another amount,

specified by the Treasurer, which the statutory body is required to pay to theTreasurer,

(b) that the payment is to be paid in addition to any other amount which thestatutory body is required to pay to the Treasurer,

Page 46



(c) that the payment is taken to be an obligation of the statutory body under theAct by which the statutory body is constituted.

(3) Subject to subsection (2), the Treasurer, or the Chief Commissioner of StateRevenue, may refund any amount paid in excess of a statutory body’s liability to paya tax-equivalent. The Consolidated Fund is appropriated to the extent necessary toenable such refunds.

Page 47


Public Finance and Audit Act 1983 No 152 [NSW]Part 5 Miscellaneous

Part 5 Miscellaneous

59 Form of books, records etc

(1) A book or record that is required by this Act or the prescribed requirements to be keptor prepared may be kept or prepared:(a) by making entries in a bound or looseleaf book,(b) by recording or storing the matters concerned by means of a mechanical,

electronic or other device, or(c) in any other manner approved by the Treasurer.

(2) Subsection (1) does not authorise a book or record to be kept or prepared by amechanical, electronic or other device unless:(a) the matters recorded or stored will be capable, at any time, of being reproduced

in a written form or another form approved by the Treasurer, or(b) a reproduction of those matters is kept in a written form approved by the

Treasurer.

(3) An authority shall take all reasonable precautions, including such precautions (if any)as are specified in the prescribed requirements, for guarding against damage to,destruction of or falsification of or in, and for discovery of falsification of or in, anybook or record or part of a book or record required by this Act or the prescribedrequirements to be kept or prepared by the authority.

(4) Where an authority records or stores any matters by means of a mechanical,electronic or other device, any duty imposed by this Act or the prescribedrequirements to make a book or record containing those matters available forinspection or to provide copies of the whole or part of a book or record containingthose matters shall be construed as a duty to make the matters available for inspectionin written form or to provide a document containing a clear reproduction in writingof the whole or part of them, as the case may be.

(5) A writing that purports to reproduce matters recorded or stored by means of amechanical, electronic or other device shall, unless the contrary is established, bedeemed to be a reproduction of those matters.

59A Treasury Fire Risks Account

(1) Funds in credit in the Treasury Fire Risks Account in the Special Deposits Accountmay be utilised from time to time by the Treasurer, at the discretion of the Treasurer,for the purpose of:(a) whole or partial payment for, replacement of, or repair to, Government

property lost or damaged by fire or lightning, or by both,(b) defraying the expenses incidental to the assessment of loss or damage referred

to in paragraph (a), or(c) providing security devices for the prevention or detection of fires in any

building or part of a building owned or leased by the Crown.

(2) Interest at a rate to be determined from time to time by the Treasurer shall be allowedon funds in credit in the Treasury Fire Risks Account.

(3) Any portion of funds in credit in the Treasury Fire Risks Account may be invested inaccordance with section 20.

(4) Interest allowed on funds in credit in the Treasury Fire Risks Account, together withinterest earned on any investments therefrom, shall from time to time be paid to the

Page 48



credit of that Account and to the credit of the Consolidated Fund in such proportionsas the Treasurer may determine.

(5) Nothing in this section shall be deemed to constitute insurance within the meaning ofany clause, condition or stipulation of any policy of insurance.

(6) All or any funds in credit in the Treasury Fire Risks Account (including investments)may be transferred by the Treasurer, at the discretion of the Treasurer, to theManaged Fund for Public Sector Insurances to add to that Fund’s solvency reserve.

59B Payment of certain amounts by statutory authority to Consolidated Fund

(1) In this section, dividend, in relation to a statutory authority, means an amountcalculated by applying a rate, determined by the Treasurer, to the assets, or someportion of the assets, of the statutory authority.

(2) Notwithstanding any other Act, the Treasurer may at any time require a prescribedstatutory authority to pay to the credit of the Consolidated Fund, at such times and insuch manner as the Treasurer directs, such amount by way of dividend as theTreasurer may determine and notify to the statutory authority.

(3) The Treasurer may require a statutory authority to prepare and submit to theTreasurer such accounting statements (if any), required for the determination ofdividends payable by the statutory authority, in such manner (if any) and such form(if any) as the Treasurer determines.

(4) A statutory authority shall comply with a requirement made in respect of it by theTreasurer under this section.

(5) Notwithstanding any other Act, the Treasurer may, in relation to a payment by astatutory authority under this section, make any one or more of the followingdeterminations:(a) that the payment shall be deemed to be payment or part payment of another

amount, specified by the Treasurer, which the statutory authority is required topay to the Treasurer,

(b) that the payment shall be paid in addition to any other amount which thestatutory authority is required to pay to the Treasurer,

(c) that the payment shall be deemed to be an obligation of the statutory authorityunder the Act by which the statutory authority is constituted.

60 Recovery of money and value of property

(1) Where there occurs a loss of or deficiency in:(a) public money or other money that has been advanced to an officer of an

authority, or(b) public money or other money while that money is under the control of an

officer of an authority,that loss or deficiency shall be a debt due to the Crown or the authority, as the casemay require, and may be recovered from the officer in a court of competentjurisdiction.

(2) Where an officer of an authority defends an action brought under subsection (1), theplaintiff is entitled to judgment if, in the absence of proof to the contrary, the plaintiffproves:(a) that the defendant was an officer of the authority,(b) that the money the subject of the action was under the control of the defendant,

and

Page 49



(c) that the defendant converted the money to the defendant’s own use or wasguilty, by act or omission, of culpable negligence or misconduct in relation tothe control the defendant exercised over the money.

(3) Where loss or destruction of or damage to public property or other property occurswhile the property is in the care of an authority, the value of the property lost ordestroyed or, as the case may be, the cost of replacing or repairing the damage to thatproperty shall be a debt due to the Crown or the authority, as the case may require,and may be recovered in a court of competent jurisdiction by action brought against:(a) the officer of the authority in whose care the property was at the material time,

or(b) another officer of the authority who by culpable negligence or misconduct

caused or contributed to the loss or destruction of or damage to the property.

(4) Where an officer of an authority defends an action brought under subsection (3), theplaintiff is entitled to judgment if, in the absence of proof to the contrary, the plaintiffproves:(a) that the defendant was an officer of the authority, and(b) that the defendant converted the property the subject of the action to the

defendant’s own use or by culpable negligence or misconduct caused orcontributed to the loss or destruction of or damage to the property.

(5) Where the negligence or misconduct of an officer of an authority was not the solecause of the loss or destruction of or damage to the property the subject of an actionunder subsection (3), the Crown or the authority, as the case may require, mayrecover from the officer so much only of the cost of, or the cost of replacing orrepairing, the loss, destruction or damage as is just and equitable having regard to thecontribution made by the officer to that loss, destruction or damage as determined bythe court.

(6) In this section a reference to an officer of an authority includes a reference to a personwho has been such an officer.

(7) For the purposes of this section:(a) public money or other money shall be taken to be under the control of an

officer of an authority if the money has been collected or received by or hascome into the custody of the officer but has not been paid to another person orto the credit of an account with a bank, building society or credit union asrequired by the provisions of this Act or the prescribed requirements, and

(b) public property or other property shall be taken to be in the care of an officerof an authority if the property:(i) has been delivered to the officer, and

(ii) has not been returned to a person or delivered to another person entitledto receive it on behalf of the Crown or the authority, as the case mayrequire.

(8) The provisions of this section do not affect a right of the Crown or an authority torecover an amount from an officer of an authority otherwise than under this sectionbut the Crown or the authority, as the case may require, shall not recover amountsfrom the one officer both under this section and otherwise than under this section, inrespect of the same loss, deficiency, destruction or damage.

61 Misappropriation of money or property

(1) An officer of an authority shall not:

Page 50



(a) misapply, improperly dispose of or improperly use, any public money, othermoney, public property or other property, or

(b) pay any public money or other money into an account other than the accountinto which the money is required to be paid.

(2) An officer of an authority shall not wilfully and unlawfully damage or destroy anypublic property or other property.

(3) In a prosecution for an offence against subsection (1) (a), it is not necessary to provethe misapplication, improper disposal or improper use of any specific sum of moneyor property if there is proof of a general deficiency on the examination of the books,records or entries kept or made by the defendant or otherwise and the court or jury issatisfied that the defendant misapplied, improperly disposed of or improperly usedall or any of the deficient money or all or any of the deficient property.

61A (Repealed)

62 Offences—generally

A person who contravenes or fails to comply with any provision of this Act or theprescribed requirements is guilty of an offence and liable, where a penalty is nototherwise expressly provided, to a penalty not exceeding 20 penalty units.

63 Proceedings for offences

(1) Proceedings for an offence against a provision of this Act or the prescribedrequirements shall be disposed of in the Local Court.

(2) A penalty incurred under this Act or the prescribed requirements, when paid orrecovered, shall be paid into the Consolidated Fund.

63A Reference of matters to Public Accounts Committee

(1) In this section:Public Accounts Committee means the Public Accounts Committee for the timebeing constituted under Part 4.statutory body means a statutory body to which Division 3 of Part 3 applies.

(2) The Treasurer may refer any matter relating to the financial report of a statutory bodyto the Public Accounts Committee for examination and report to the Treasurer.

(3) The Treasurer shall refer to the Public Accounts Committee for examination andreport to the Treasurer any proposal to amend Division 3 of Part 3 or make aregulation relating to the financial report of a statutory body, other than a proposalmade by the Public Accounts Committee.

(4) Nothing in subsection (3) requires the Treasurer to refer a proposal to the PublicAccounts Committee if, at the time the Treasurer formulates or receives the proposal:(a) no members have been appointed to the Committee, or(b) the members of the Committee have ceased to hold office.

(5) Nothing in subsection (2) or (3) prevents the Public Accounts Committee, after theCommittee has reported to the Treasurer, from reporting to the Legislative Assemblyon any matter referred to it by the Treasurer under subsection (2) or (3).

(6) The provisions of section 57 (4) apply to and in respect of a report under subsection(5) in the same way as those provisions apply to and in respect of a report inaccordance with section 57 (1).

Page 51



63B Notification of controlled entities

(1) Within 1 month after an entity becomes an entity referred to in section 45A (1A), theappropriate Department Head must notify the Auditor-General and the Treasurer inwriting of that fact.

(2) Within 1 month after an entity becomes an entity referred to in section 39 (1A), theappropriate statutory body must notify the Auditor-General and the Treasurer inwriting of that fact.

(3) A Department or statutory body must take such steps as are appropriate to ensure thatan entity referred to in section 45A (1A) or 39 (1A) which is controlled by theDepartment or statutory body is audited by the Auditor-General.

63C Documents presented to Clerk of House of Parliament

A document which is presented to the Clerk of a House of Parliament in accordancewith a provision of this Act:(a) is, on presentation and for all purposes, taken to have been laid before the

House, and(b) is to be printed by authority of the Clerk of the House, and(c) is, for all purposes, taken to be a document published by order or under the

authority of the House, and(d) is to be recorded:

(i) in the case of the Legislative Council, in the Minutes of the Proceedingsof the Legislative Council, and

(ii) in the case of the Legislative Assembly, in the Votes and Proceedingsof the Legislative Assembly,

on the first sitting day of the House after receipt of the report by the Clerk.

63D Personal liability

(1) A matter or thing done or omitted to be done by the Auditor-General or a member ofstaff of the Audit Office does not, if the matter or thing was done or omitted to bedone in good faith for the purpose of executing this or any other Act, subject theAuditor-General or member personally to any action, liability, claim or demand.

(2) For the purpose of determining whether the Crown is vicariously liable for anymatter or thing done or omitted to be done by the Auditor-General or a member ofstaff of the Audit Office, it is declared for the avoidance of doubt that theAuditor-General and any such member is in the service of the Crown.

63E Delegation of Treasurer’s functions

(1) The Treasurer may delegate to an authorised person any of the functions of theTreasurer under this Act, other than this power of delegation.

(2) A delegate may sub-delegate to an authorised person any function delegated by theTreasurer under this section if the delegate is authorised in writing to do so by theTreasurer.

(3) In this section, authorised person means a member of the staff of the Treasury or aperson of a class prescribed by the regulations or approved by the Treasurer.

63F Status of Workers Compensation Insurance Fund

The Workers Compensation Insurance Fund established under the WorkersCompensation Act 1987 (including the assets and liabilities of that Fund):

Page 52



(a) is not an entity under the control of the New South Wales Government for thepurposes of the preparation of the consolidated financial statements under thisAct, and

(b) is not part of the general government sector for the purposes of this Act or theFiscal Responsibility Act 2012.

63G Oversight of electricity industry restructuring

(1) Schedule 1A has effect.

(2) Expressions used in Schedule 1A have the same meanings as in the Bill for theElectricity Industry Restructuring Act 2008 as introduced in the LegislativeAssembly on 4 June 2008.

64 Regulations

(1) The Governor may make regulations, not inconsistent with this Act, for or withrespect to any matter that by this Act is required or permitted to be prescribed or thatis necessary or convenient to be prescribed for carrying out or giving effect to thisAct.

(1A) Without limiting subsection (1), a regulation may shorten the time for compliancewith a provision of section 6 (4), 41A (1) or (2), 41C (1) or (1A), 45D (1), 45F (1),49 (2), 51 (1) or 52A (1), despite the provision.

(2) A provision of a regulation may:(a) apply generally or be limited in its application by reference to specified

exceptions or factors,(b) apply differently according to different factors of a specified kind, or(c) authorise any matter or thing to be from time to time determined, applied or

regulated by any specified person, group of persons or body,or may do any combination of those things.

65 Savings, transitional and other provisions

Schedule 4 has effect.

Page 53


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 1 The Auditor-General

Schedule 1 The Auditor-General

(Section 28 (2))

Part 1 Appointment and terms of office

1 (Repealed)

1A Auditor-General to continue in office

The person holding office as Auditor-General immediately before thecommencement of Schedule 2 (1) to the Public Finance and Audit (Auditor-General)Amendment Act 1991:(a) is, on that commencement, taken to be appointed to that office, in accordance

with section 28 (1), for a term expiring 7 years from that commencement orwhen the person attains the age of 65 years, whichever occurs first, and

(b) is not eligible for re-appointment, including re-appointment after the end ofthat term.

2 Disabilities

(1) The Auditor-General shall not, during continuance in office as Auditor-General, becapable of being a member of the Executive Council or of the Parliament of theCommonwealth or of a State of the Commonwealth.

(2) The Auditor-General is not to hold any other position in the public sector during hisor her term of office as Auditor-General or after the expiration of that term, exceptwith the consent of the Governor.

3 (Repealed)

4 Public Service Act 1979 not to apply

The provisions of the Public Service Act 1979 do not apply to or in respect of theappointment of the Auditor-General and the Auditor-General is not, as theAuditor-General, subject to the provisions of that Act.

4A Resignation of Auditor-General

The office of Auditor-General becomes vacant if the Auditor-General resigns theoffice by instrument in writing addressed to the Governor.

5 Removal from office

The Governor may remove the Auditor-General from office upon the address of bothHouses of the Legislature.

6 Suspension from office

(1) The Governor may suspend the Auditor-General from office:(a) for misbehaviour,(b) for incapacity,(c) if the Auditor-General directly or indirectly engages in any paid employment

outside the duties of the office of Auditor-General, or in any trade or business,(d) if the Auditor-General becomes bankrupt, applies to take the benefit of any

law for the relief of bankrupt or insolvent debtors, compounds with his or hercreditors or makes an assignment of his or her remuneration for their benefit,or

Page 54



(e) if the Auditor-General is absent from duty for a period in excess of his or herleave entitlement as approved by the Governor unless the absence is caused byillness or other unavoidable cause.

(2) The Minister shall lay or cause to be laid before each House of Parliament, within 7sitting days of that House after the Auditor-General has been suspended from office,a full statement of the grounds for the suspension.

(3) The suspension shall be lifted unless each House of Parliament, within 21 sitting daysfrom the time when the statement was laid before it, declares by resolution that theAuditor-General ought to be removed from office.

(4) If each House does so declare within that period, the Auditor-General shall beremoved from office by the Governor.

(5) For the purposes of this section, sitting days shall be counted whether or not theyoccur in the same session.

7 Preservation of rights of Auditor-General previously public servant etc

(1) In this clause:statutory body means any body declared under subclause (6) to be a statutory bodyfor the purposes of this clause.superannuation scheme means a scheme, fund or arrangement under which anysuperannuation or retirement benefits are provided and which is established by orunder any Act.

(2) Subject to subclause (3) and to the terms of appointment, where the Auditor-Generalwas, immediately before being appointed as Auditor-General:(a) an officer of the Public Service or the Teaching Service,(b) a contributor to a superannuation scheme,(c) an officer employed by a statutory body, or(d) a person in respect of whom provision was made by any Act for the retention

of any rights accrued or accruing to the person as an officer or employee,he or she:(e) shall retain any rights accrued or accruing to him or her as such an officer,

contributor or person,(f) may continue to contribute to any superannuation scheme to which he or she

was a contributor immediately before being appointed as Auditor-General,and

(g) shall be entitled to receive any deferred or extended leave and any payment,pension or gratuity,

as if he or she had continued to be such an officer, contributor or person during hisor her service as Auditor-General, and:(h) his or her service as Auditor-General shall be deemed to be service as an

officer or employee for the purpose of any law under which those rightsaccrued or were accruing, under which he or she continues to contribute or bywhich that entitlement is conferred, and

(i) he or she shall be deemed to be an officer or employee, and the Governmentof New South Wales shall be deemed to be the employer, for the purpose ofthe superannuation scheme to which he or she is entitled to contribute underthis section.

(3) If the Auditor-General would, but for this subclause, be entitled under subclause (2)to contribute to a superannuation scheme or to receive any payment, pension or

Page 55



gratuity under that scheme, he or she shall not be so entitled upon becoming (whetherupon appointment as Auditor-General or at any later time while holding office asAuditor-General) a contributor to any other superannuation scheme, and theprovisions of subclause (2) (i) cease to apply to or in respect of him or her and theGovernment of New South Wales in any case where he or she becomes a contributorto such another superannuation scheme.

(4) Subclause (3) does not prevent the payment to the Auditor-General upon his or herceasing to be a contributor to a superannuation scheme of such amount as would havebeen payable to him or her if he or she had ceased, by reason of resignation, to be anofficer or employee for the purposes of that scheme.

(5) The Auditor-General shall not, in respect of the same period of service, be entitled toclaim a benefit under this Act and another Act.

(6) The Governor may, by proclamation published in the Gazette, declare any bodyconstituted by or under any Act to be a statutory body for the purposes of this clause.

Part 2 Auditor-General’s declaration

(Section 29 (1))

I, , do solemnly and sincerely promise and declare that, according to thebest of my skill and ability, I will faithfully, impartially and truly execute the office and perform the dutiesof Auditor-General according to law.

(Signature)

Page 56


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 1A Oversight of electricity industry restructuring

Schedule 1A Oversight of electricity industry restructuring

(Section 63G)

1 Review of Government’s overall program for restructuring

(1) The Auditor-General is to review and report to Parliament on the Government’soverall program for the authorised restructuring.

(2) The review is to be a review of the following:(a) the appropriateness of the Government’s strategy for the transfer of assets to

the private sector for maximising financial value for taxpayers, taking intoaccount the following:(i) the proposed method of effecting transactions,

(ii) the proposed timing of transactions, including the impact of externalfactors,

(iii) any contingent liabilities that will accrue to the State,(iv) the impact of the proposed national emissions trading scheme

(including current hedging and coal contracts of State electricitycorporations),

(v) the sale price of the assets that is reasonably expected having regard toprofessional advice and the Government’s preliminary estimates,

(vi) the impact of increased debt over the past 5 years in relation to theassets,

(vii) any relevant Commonwealth legislation regarding competition orforeign ownership,

(viii) any other factors that may impact on the potential sale price of theassets,

(b) the financial impact of the proposed community safety net proposed for theauthorised restructuring, in particular the protections for workers, pensionersand low-income earners, including an assessment of the consistency of thosebenefits with previous transactions involving the transfer of assets to theprivate sector.

(3) The review of the appropriateness of the Government’s strategy for the transfer ofassets to the private sector is to be conducted on the basis of a statement of thatstrategy as provided to the Auditor-General by the Treasurer for the purposes of thereview.

2 Report to Parliament

(1) The Auditor-General is to report to each House of Parliament on the results of thereview conducted by the Auditor-General under this Schedule as soon as practicableafter the review is completed.

(2) If a House of Parliament is not sitting when the Auditor-General seeks to present thereport, the Auditor-General is to present the report to the Clerk of the Houseconcerned.

3 Supplementary powers

(1) The Treasurer is to ensure that the Auditor-General has access to such informationand resources as may be necessary to enable the Auditor-General to exercise thefunctions conferred by this Schedule.

(2) For the purposes of this Schedule, the Auditor-General may:

Page 57


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 1A Oversight of electricity industry restructuring

(a) exercise investigatory powers conferred on the Auditor-General under thisAct, and

(b) engage any person or body with financial expertise to examine arrangementsmade or proposed for the purposes of the authorised restructuring and toadvise the Auditor-General on those arrangements.

(3) The functions conferred by this Schedule are in addition to, and do not derogate from,any other function of the Auditor-General.

Page 58


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 2 Statutory bodies

Schedule 2 Statutory bodies

(Section 39 (1))

Aboriginal and Torres Strait Islander Health Practice CouncilAboriginal Housing OfficeAgricultural industry services committee constituted by the Agricultural Industry Services Act1998Art Gallery of New South Wales TrustThe Audit Office of New South WalesAustralian Museum TrustBarangaroo Delivery AuthorityBoard of Governors of the Charles Sturt UniversityBoard of Trustees of the University of Western SydneyBoard of Surveying and Spatial InformationBuilding Insurers’ Guarantee CorporationBuilding Professionals BoardA catchment management authority under the Catchment Management Authorities Act 2003Centennial Park and Moore Park TrustChief Investigator of the Office of Transport Safety InvestigationsChinese Medicine Council of New South WalesChipping Norton Lake AuthorityChiropractic Council of New South WalesCobar Water BoardCommission for Children and Young PeopleCommunity Relations CommissionA corporation constituted under the Growth Centres (Development Corporations) Act 1974Council of the Macquarie UniversityCouncil of the Southern Cross UniversityCouncil of the University of New EnglandCouncil of the University of New South WalesCouncil of the University of NewcastleCouncil of the University of Technology, SydneyCouncil of the University of WollongongDams Safety CommitteeDental Council of New South WalesDestination NSWElection Funding Authority of New South WalesElectricity Tariff Equalisation Ministerial CorporationEnergy Corporation of New South WalesEnvironment Protection AuthorityEnvironmental TrustFair Trading Administration CorporationHealth Care Complaints CommissionHistoric Houses Trust of New South WalesHome Care Service of New South WalesIndependent Liquor and Gaming AuthorityIndependent Pricing and Regulatory TribunalIndependent Transport Safety RegulatorInfrastructure NSWInternal Audit Bureau of New South WalesJenolan Caves Reserve TrustLake Illawarra AuthorityLegal Aid Commission of New South WalesLegal Profession Admission Board constituted under the Legal Profession Act 2004Liability Management Ministerial Corporation

Page 59



Library Council of New South WalesLifetime Care and Support Authority of New South WalesLong Service CorporationLord Howe Island BoardLuna Park Reserve TrustMedical Council of New South WalesMedical Radiation Practice Council of New South WalesMental Health CommissionMine Subsidence BoardMotor Accidents Authority of New South WalesMotor Vehicle Repair Industry AuthorityNatural Resources CommissionNew South Wales Aboriginal Land CouncilNew South Wales Electoral CommissionNew South Wales Film and Television OfficeNew South Wales Government Telecommunications AuthorityNew South Wales Institute of PsychiatryNew South Wales Institute of SportNew South Wales Land and Housing CorporationNew South Wales Rural Assistance AuthorityNew South Wales Treasury CorporationNSW Architects Registration BoardNSW Food AuthorityNSW Institute of TeachersNSW Self Insurance CorporationNSW Skills BoardNSW TrainsNSW Trustee and GuardianNursing and Midwifery Council of New South WalesOccupational Therapy Council of New South WalesOffice of the Hawkesbury-NepeanOptometry Council of New South WalesOsteopathy Council of New South WalesParramatta Park TrustPharmacy Council of New South WalesPhysiotherapy Council of New South WalesPodiatry Council of New South WalesPsychology Council of New South WalesRail Corporation New South WalesRental Bond BoardResidual Business Management CorporationRice Marketing Board constituted under the Rice Marketing Act 1983Roads and Maritime ServicesRoyal Botanic Gardens and Domain TrustSAS Trustee CorporationSenate of the University of SydneyState Management Council of Livestock Health and Pest Authorities constituted under the RuralLands Protection Act 1998State Property AuthorityState Rail Authority Residual Holding CorporationState Records AuthorityState Sporting Venues AuthorityState Transit Authority of New South WalesStatutory Trustees or a Statutory Trustee of a Fund within the meaning of the Technical EducationTrust Funds Act 1967Sydney Catchment Authority

Page 60



Sydney Cricket and Sports Ground TrustSydney FerriesSydney Harbour Foreshore AuthoritySydney MetroSydney Olympic Park AuthoritySydney Opera House TrustSydney TrainsTeacher Housing Authority of New South WalesTransport for NSWTrustees of the Anzac Memorial BuildingTrustees of the Museum of Applied Arts and SciencesTrustees of the Parliamentary Contributory Superannuation FundVenues NSWVeterinary Practitioners BoardWaste Assets Management CorporationWentworth Park Sporting Complex TrustWestern Sydney Parklands TrustWild Dog Destruction BoardWorkCover AuthorityWorkers’ Compensation (Dust Diseases) BoardZoological Parks Board of New South Wales.

Page 61


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 3 Departments

Schedule 3 Departments

(Sections 45A, 45B)

Column 1 Column 2

Department Department Head

Department of Attorney General and Justice Director-General of the Department

Office of the Board of Studies Chief Executive of the Office

Office of the Children’s Guardian Children’s Guardian

Office of the Director of Public Prosecutions Director of Public Prosecutions

Department of Education and Communities (including TAFE Commission)

Director-General of the Department and Managing Director of the TAFE Commission

Department of Family and Community Services

Director-General of the Department

Department of Finance and Services Director-General of the Department

Ministry of Health Director-General of the Ministry

Independent Commission Against Corruption

Commissioner for the Commission

Information and Privacy Commission Information Commissioner

Judicial Commission Chief Executive of the Commission

New South Wales Crime Commission Commissioner for the New South Wales Crime Commission

Fire and Rescue NSW Commissioner of Fire and Rescue NSW

NSW Police Force Commissioner of Police

Ombudsman’s Office Ombudsman

Department of Planning and Infrastructure Director-General of the Department

Ministry for Police and Emergency Services Chief Executive of the Ministry

Police Integrity Commission Commissioner for the Police Integrity Commission

Department of Premier and Cabinet Director-General of the Department

Public Service Commission Public Service Commissioner

Department of Rural Fire Service Commissioner of the NSW Rural Fire Service

Service NSW Division Chief Executive Officer of Service NSW

State Emergency Service Commissioner of the Service

Department of Trade and Investment, Regional Infrastructure and Services

Director-General of the Department

Department of Transport Director-General of the Department

The Treasury Secretary of the Treasury

Page 62


Public Finance and Audit Act 1983 No 152 [NSW]Schedule 4 Savings, transitional and other provisions

Schedule 4 Savings, transitional and other provisions

(Section 65)

Part 1 Savings or transitional regulations

1 Regulations

(1) The regulations may contain provisions of a savings or transitional nature consequenton the enactment of the following Acts:Public Finance and Audit Amendment (Auditor-General) Act 2001Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act2002Statute Law (Miscellaneous Provisions) Act (No 2) 2004, but only to the extent thatit amends this ActState Revenue Legislation Amendment Act 2005Statute Law (Miscellaneous Provisions) Act 2005, but only to the extent that itamends this ActState Revenue and Other Legislation Amendment (Budget Measures) Act 2006, butonly to the extent that it amends this Act or the Public Finance and Audit Regulation2005State Revenue and Other Legislation Amendment (Budget) Act 2008

(2) Any such provision may, if the regulations so provide, take effect from the date ofassent to the Act concerned or a later date.

(3) To the extent to which any such provision takes effect from a date that is earlier thanthe date of its publication in the Gazette, the provision does not operate so as:(a) to affect, in a manner prejudicial to any person (other than the State or an

authority of the State), the rights of that person existing before the date of itspublication, or

(b) to impose liabilities on any person (other than the State or an authority of theState) in respect of anything done or omitted to be done before the date of itspublication.

Part 2 Provisions consequent on enactment of Public Finance and Audit Amendment (Auditor-General) Act 2001

2 Definition

In this Part:Amending Act means the Public Finance and Audit Amendment (Auditor-General)Act 2001.

3 Validation with respect to exercise of functions of Auditor-General

(1) Anything done by or on behalf of the Auditor-General before the commencement ofany amendment made by the Amending Act that would have been validly done if theAmending Act had been in force when it was done is, to the extent of any invalidity,validated.

(2) In this clause, a reference to anything done includes a reference to anything omittedto be done.

Page 63



4 Protection from liability of Auditor-General—application of amendment to section 63D to previous omissions

The amendment made to section 63D by the Amending Act extends to anythingomitted to be done before the commencement of that amendment.

5 Existing protected disclosures

A complaint made under section 38B (1A) before the repeal of that provision by theAmending Act that has not been finally dealt with on that repeal is taken to be acomplaint under Division 7 of Part 3, as inserted by the Amending Act, and may bedealt with accordingly.

Part 3 Provisions consequent on enactment of Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002

6 Budget presentation for 2002–03

Sections 27A and 27AA, as inserted by the Public Finance and Audit Amendment(Budgeting and Financial Reporting) Act 2002, do not apply to the budget for thefinancial year commencing on 1 July 2002.

Part 4 Provisions consequent on enactment of Statute Law (Miscellaneous Provisions) Act (No 2) 2004

7 Definitions

In this Part:Audit Office means the Audit Office established by this Act.executive position has the same meaning as in section 33F.former Department means the group of staff comprising The Audit Office (as aDepartment of the Public Service) immediately before 1 January 2005.

8 Abolition of The Audit Office as a Department

The Department of the Public Service with the name of The Audit Office of NewSouth Wales is abolished.

9 Transfer of staff of former Department to the Audit Office

(1) Each person who, immediately before 1 January 2005, was a member of staff of theformer Department is entitled, on that date, to be appointed to a position in the AuditOffice at a salary not less than the salary which the person was paid immediatelybefore that date.

(2) Any such person who, pursuant to subclause (1), becomes a member of staff of theAudit Office:(a) retains any rights to leave (including annual leave, extended leave and sick

leave) accrued or accruing to the person as a member of staff of the formerDepartment, and

(b) is, until such time as provision is otherwise made under any Act or law, tocontinue to be employed in accordance with any State industrial instrument ordetermination that applied to the person as a member of staff of the formerDepartment.

Page 64



10 Appointment of incumbent officers to executive positions

(1) If a position in the Audit Office is designated by the Auditor-General, as at 1 January2005 or on any subsequent date, as an executive position, the person (if any) holdingthe position is to continue to hold that position until the person or some other personis duly appointed to the position.

(2) While the person continues to hold the position, the conditions of employment(including remuneration) of the person are to be the same as those which applied tothe person immediately before the position was designated as an executive position.

(3) The person who continues to hold the position may be appointed to the positionwithout the vacancy being advertised.

(4) If the person who continues to hold the position is not appointed to the position or toanother executive position and the person was a member of staff of the formerDepartment immediately before 1 January 2005, the following provisions apply:(a) if the person is an existing non-SES officer—the person is entitled to continue

to be employed in some other position in the Audit Office at a salary not lessthan the person’s existing salary,

(b) if the person is an existing SES officer who made an election, as referred to inclause 11 of Schedule 4 to the Public Sector Employment and ManagementAct 2002, to retain a right of return to the public sector—the person is entitledto an engagement in the public sector as provided by that clause,

(c) if the person is an existing SES officer who did not make such an election—the person is entitled to compensation under section 78 of the Public SectorEmployment and Management Act 2002 as if the person were an executiveofficer to whom that section applies.

(5) In subclause (4):existing non-SES officer means a member of staff of the former Department who,immediately before 1 January 2005, held a position in the former Department otherthan a senior executive position within the meaning of the Public Sector Employmentand Management Act 2002.existing SES officer means a member of staff of the former Department who,immediately before 1 January 2005, held a senior executive position (within themeaning of the Public Sector Employment and Management Act 2002) in the formerDepartment.

11 Position no longer designated as executive position

If a position in the Audit Office ceases to be designated as an executive position, theperson (if any) holding the position continues to be employed in that position, subjectto and in accordance with the relevant provisions applying to the staff (other thanexecutive officers) of the Audit Office, for the balance of the person’s term of office.

12 Construction of certain references

A reference in any Act (other than this Act), or in any instrument made under anyAct, or in any other instrument, or in any contract or agreement, to theAuditor-General’s Office or to The Audit Office (as a Department of the PublicService) is to be construed as a reference to the Audit Office.

Page 65



Part 5 Provisions consequent on enactment of State Revenue Legislation Amendment Act 2005

13 Validation for tax-equivalent payments

(1) Anything done or omitted to be done that would have been validly done or omittedif Part 4A of this Act, and section 5 of the Taxation Administration Act 1996, asinserted by the State Revenue Legislation Amendment Act 2005 had been in force atthe time that it was done or omitted is validated.

(2) Any direction given by, or nomination made by, the Treasurer before thecommencement of this clause that could have been given or made under Part 4A, hadthat Part been in force at the time that it was given or made, is taken to have beengiven or made under that Part.

(3) Any determination made by the Chief Commissioner of State Revenue before thecommencement of this clause in respect of the liability of a statutory body to makepayments under the State tax-equivalent regime that could have been made underPart 4A, had that Part been in force at the time that it was made, is taken to have beenmade under that Part.

Part 6 Provisions consequent on enactment of State Revenue and Other Legislation Amendment (Budget) Act 2008

14 Application of amendments

(1) The amendments made to this Act by the State Revenue and Other LegislationAmendment (Budget) Act 2008 apply only in respect of the Budget Papers,consolidated financial statements and general government sector financialstatements for the financial year commencing on 1 July 2008 and the followingfinancial years.

(2) This Act, as in force immediately before the amendments made by the State Revenueand Other Legislation Amendment (Budget) Act 2008, continues to apply in respectof the Total State Sector Accounts for the financial year commencing 1 July 2007.

(3) The amendments made to section 8 of this Act by the State Revenue and OtherLegislation Amendment (Budget) Act 2008 do not apply in respect of a monthlystatement referred to in that section for a month before July 2008.

Part 7 Provision consequent on enactment of Statute Law (Miscellaneous Provisions) Act 2013

15 Term of appointment of Auditor-General

The amendment made to section 28 by the Statute Law (Miscellaneous Provisions)Act 2013 does not apply in respect of an appointment made before thecommencement of that amendment.

Page 66


Public Finance and Audit Act 1983 No 152 [NSW]Historical Notes

The following abbreviations are used in the Historical notes:Am amended LW legislation website Sch ScheduleCl clause No number Schs SchedulesCll clauses p page Sec sectionDiv Division pp pages Secs sectionsDivs Divisions Reg Regulation Subdiv SubdivisionGG Government Gazette Regs Regulations Subdivs SubdivisionsIns inserted Rep repealed Subst substituted

Historical notes

Table of amending instrumentsPublic Finance and Audit Act 1983 No 152. Assented to 29.12.1983. Date of commencement (Part 1, Divs1 and 4 of Part 2, sec 34 and Div 5 of Part 3 excepted), 6.1.1984, sec 2 (2) and GG No 4 of 6.1.1984, p 19;date of commencement of Part 1, Divs 1 and 4 of Part 2, sec 34 and Div 5 of Part 3, 1.7.1983, sec 2 (1). ThisAct has been amended as follows:

1984 No 88 Public Finance and Audit (Amendment) Act 1984. Assented to 28.6.1984.Date of commencement of Sch 1 (1), (4)–(8) and (10), 7.9.1984, sec 2 (2) and GG No 133 of 7.9.1984, p 4451.

No 153 Statute Law (Miscellaneous Amendments) Act 1984. Assented to 10.12.1984.

1985 No 48 Public Finance and Audit (State Public Service Superannuation Board) Amendment Act 1985. Assented to 30.4.1985.

No 97 Public Finance and Audit (Amendment) Act 1985. Assented to 12.6.1985.

No 137 Public Finance and Audit (Sydney Market Authority) Amendment Act 1985. Assented to 25.11.1985.Date of commencement of sec 3, 1.2.1986, sec 2 (2) and GG No 18 of 31.1.1986, p 422.

No 159 Public Finance and Audit (Further Amendment) Act 1985. Assented to 28.11.1985.Date of commencement of Sch 1, 20.6.1986, sec 2 (2) and GG No 97 of 20.6.1986, p 2795.

No 167 Public Finance and Audit (Housing) Amendment Act 1985. Assented to 3.12.1985.Date of commencement of sec 3, 1.1.1986, sec 2 (2).

1986 No 16 Statute Law (Miscellaneous Provisions) Act 1986. Assented to 1.5.1986.

No 175 Public Finance and Audit (Wollongong Sportsground) Amendment Act 1986. Assented to 17.12.1986.Date of commencement of sec 3, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3645.

No 205 Miscellaneous Acts (Water Administration) Amendment Act 1986. Assented to 18.12.1986.Date of commencement of Sch 2, 1.1.1987, sec 2 (2) and GG No 195 of 19.12.1986, p 6267.

1987 No 22 Judicial Officers (Amendment) Act 1987. Assented to 1.5.1987.

Page 67



No 24 New South Wales Government Engineering and Shipbuilding Undertaking (Repeal) Act 1987. Assented to 5.5.1987.

No 29 Bicentennial Park Trust Act 1987. Assented to 15.5.1987.Date of commencement, secs 1, 2 and 8 (3)–(5) excepted, 1.1.1988, sec 2 (2) and GG No 196 of 24.12.1987, p 7121.

No 34 Miscellaneous Acts (Public Authorities Financial Arrangements) Amendment Act 1987. Assented to 15.5.1987.Date of commencement of Sch 1, 10.6.1987, sec 2 (2) and GG No 93 of 5.6.1987, p 2690.

No 35 Public Finance and Audit (Amendment) Act 1987. Assented to 15.5.1987.

No 58 Miscellaneous Acts (Community Welfare) Repeal and Amendment Act 1987. Assented to 29.5.1987.

No 59 Building Services Corporation Act 1987. Assented to 29.5.1987.Date of commencement of sec 23, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3179.

No 66 Banana Industry Act 1987. Assented to 3.6.1987.

No 103 Energy Administration Act 1987. Assented to 12.6.1987.Date of commencement of sec 51, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3180.

No 104 Electricity Development (Amendment) Act 1987. Assented to 12.6.1987.Date of commencement of Sch 3, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3180.

No 111 Miscellaneous Acts (Legal Profession) Amendment Act 1987. Assented to 12.6.1987.Date of commencement of Sch 1, 1.1.1988, sec 2 (2) and GG No 199 of 31.12.1987, p 7266.

No 119 Drug Offensive Act 1987. Assented to 16.6.1987.Date of commencement of sec 21 (2), 1.10.1987, sec 2 (2) and GG No 152 of 30.9.1987, p 5562.

No 124 Institute of the Arts Act 1987. Assented to 16.6.1987.Date of commencement of sec 35, 1.1.1988, sec 2 (2) and GG No 199 of 31.12.1987, p 7265.

No 127 Medical Practitioners (Amendment) Act 1987. Assented to 16.6.1987.Date of commencement of sec 6, 1.10.1987, sec 2 (2) and GG No 152 of 30.9.1987, p 5562.

No 134 Peace Trust Act 1987. Assented to 16.6.1987.Date of commencement of sec 18, 17.7.1987, sec 2 (2) and GG No 121 of 17.7.1987, p 4030.

No 167 Tow Truck Industry Act 1987. Assented to 26.11.1987.Date of commencement of sec 78: a proclamation was published in GG No 52 of 11.3.1988, p 1526, commencing sec 78 on 11.3.1988. That proclamation was revoked by sec 3 (1) of the Tow Truck Industry (Revocation of Proclamation) Act 1988 No 39. No further proclamation was published and the Tow Truck Industry Act 1987 was repealed by the Tow Truck Act 1989 No 158 from 1.11.1990.

Page 68



No 209 Statute Law (Miscellaneous Provisions) Act (No 2) 1987. Assented to 9.12.1987.Date of commencement of Sch 28, assent, sec 2 (1).

No 210 Superannuation Administration Act 1987. Assented to 9.12.1987.Date of commencement of sec 41, 18.12.1987, sec 2 (1) and GG No 193 of 18.12.1987, p 7106.

No 279 Public Finance and Audit (Further Amendment) Act 1987. Assented to 16.12.1987.Date of commencement, 28 days after assent.

No 284 University of Technology, Sydney (Miscellaneous Provisions) Act 1987. Assented to 16.12.1987.Date of commencement, 26.1.1988, sec 2.

1988 No 19 Public Finance and Audit (Amendment) Act 1988. Assented to 28.6.1988.Date of commencement, assent, sec 2.

No 23 Public Finance and Audit (Working Accounts) Amendment Act 1988. Assented to 30.6.1988.Date of commencement, 1.7.1988, sec 2.

No 34 Miscellaneous Acts (Public Sector Management) Amendment Act 1988. Assented to 6.7.1988.Date of commencement, 2.9.1988, sec 2 and GG No 140 of 2.9.1988, p 4556.

No 35 Independent Commission Against Corruption Act 1988. Assented to 6.7.1988.Date of commencement, 13.3.1989, sec 2 and GG No 30 of 10.3.1989, p 1332.

No 46 Prisons (Amendment) Act 1988. Assented to 9.8.1988.Date of commencement of sec 4, 22.8.1988, sec 2 and GG No 134 of 19.8.1988, p 4345.

No 50 New South Wales Investment Corporation (Sale) Act 1988. Assented to 30.9.1988.Date of commencement of sec 22, 17.2.1989, sec 2 (2) and GG No 23 of 17.2.1989, p 1059.

No 56 Peace Trust (Repeal) Act 1988. Assented to 15.11.1988.Date of commencement, 30.6.1989, sec 2 and GG No 81 of 30.6.1989, p 3809. The proclamation appointed 29.6.1989 as the date of commencement. Pursuant to sec 23 (5) of the Interpretation Act 1987, the proclamation does not fail merely because it was not published in the Gazette until after the day appointed in the proclamation, but sec 23 (5) provides, in that event, for the Act to commence on the day on which the proclamation was published in the Gazette.

No 86 Parramatta Stadium Trust Act 1988. Assented to 12.12.1988.Date of commencement, 14.12.1988, sec 2 and GG No 182 of 14.12.1988, p 6383.

No 90 University of Western Sydney Act 1988. Assented to 15.12.1988.Date of commencement of Sch 2, 1.1.1989, sec 2 (1).

No 92 Statute Law (Miscellaneous Provisions) Act (No 2) 1988. Assented to 19.12.1988.Date of commencement of Sch 18, 1.7.1988, sec 2 (8).

Page 69



No 103 Miscellaneous Acts (Motor Accidents) Amendment Act 1988. Assented to 21.12.1988.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 10.3.1989, sec 2 and GG No 30 of 10.3.1989, p 1331.

No 109 Transport Administration Act 1988. Assented to 21.12.1988.Date of commencement of sec 35ZL, 1.7.2006, sec 2 of the Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5 and GG No 84 of 30.6.2006, p 4792. Amended by Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5. Assented to 17.3.2006. Date of commencement, 1.7.2006, sec 2 and GG No 84 of 30.6.2006, p 4792. Sch 11 (as amended by Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5 and Transport Administration Amendment Act 2010 No 31) was not commenced and was repealed by the Transport Administration Amendment Act 2010.

No 114 Transport Legislation (Repeal and Amendment) Act 1988. Assented to 21.12.1988.Date of commencement, 16.1.1989, sec 2 (1) and GG No 3 of 16.1.1989, p 277.

No 131 Statute Law (Miscellaneous Provisions) Act (No 3) 1988. Assented to 30.12.1988.Date of commencement of Sch 19: no day was appointed and the Schedule was repealed by Statute Law (Miscellaneous Provisions) Act 1989 No 89, Sch 2.

No 132 Workers Compensation (Amendment) Act 1988. Assented to 30.12.1988.Date of commencement of the provisions of Sch 2 relating to the Public Finance and Audit Act 1983, 1.7.1989, sec 2 (1) and GG No 81 of 30.6.1989, p 3822.

1989 No 34 Public Accountants Registration (Repeal and Amendment) Act 1989. Assented to 10.5.1989.Date of commencement, 1.7.1989, sec 2 and GG No 81 of 30.6.1989, p 3821.

No 57 Public Finance and Audit (Public Accounts) Amendment Act 1989. Assented to 19.5.1989.Date of commencement, 23.6.1989, sec 2 and GG No 78 of 23.6.1989, p 3614.

No 65 Higher Education (Amalgamation) Act 1989. Assented to 23.5.1989.Date of commencement of Sch 1, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11026.

No 98 Miscellaneous Acts (Rural Assistance) Repeal and Amendment Act 1989. Assented to 13.6.1989.Date of commencement, 1.7.1989, sec 2 and GG No 81 of 30.6.1989, p 3810.

No 107 Miscellaneous Acts (Public Sector Executives Superannuation) Amendment Act 1989. Assented to 15.8.1989.Date of commencement, 1.10.1989, sec 2 and GG No 98 of 29.9.1989, p 7776.

No 121 WorkCover Legislation (Amendment) Act 1989. Assented to 24.8.1989.Date of commencement, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11040.

Page 70



No 130 Miscellaneous Acts (Higher Education) Repeal and Amendment Act 1989. Assented to 30.8.1989.Date of commencement of Sch 1, 1.8.1990, sec 2 (2) and GG No 85 of 6.7.1990, p 6235.

No 141 Mining (Geological and Mining Museum) Amendment Act 1989. Assented to 25.10.1989.Date of commencement, 21.11.1989, sec 2 and GG No 111 of 17.11.1989, p 9666.

No 158 Tow Truck Act 1989. Assented to 12.12.1989.Date of commencement of sec 86, 27.4.1990, sec 2 and GG No 54 of 27.4.1990, p 3385.

No 164 State Emergency Service Act 1989. Assented to 14.12.1989.Date of commencement, 3.8.1990, sec 2 and GG No 97 of 3.8.1990, p 7102.

No 165 State Emergency Service and Rescue Management Act 1989. Assented to 14.12.1989.Date of commencement of sec 69, 12.2.1990, sec 2 and GG No 21 of 9.2.1990, p 1054.

No 177 Fisheries and Oyster Farms (Advisory Council) Amendment Act 1989. Assented to 14.12.1989.Date of commencement of sec 4, 28.1.1991, sec 2 (1) and GG No 18 of 25.1.1991, p 649.

No 192 Fire Brigades Act 1989. Assented to 19.12.1989.Date of commencement, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11025.

No 193 Public Finance and Audit (Amendment) Act 1989. Assented to 21.12.1989.Date of commencement, assent, sec 2.

No 195 State Bank (Corporatisation) Act 1989. Assented to 21.12.1989.Date of commencement of Sch 1, 14.5.1990, sec 2 and GG No 62 of 11.5.1990, p 3735.

No 226 Statute Law (Miscellaneous Provisions) Act (No 3) 1989. Assented to 21.12.1989.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 1.4.1990, Sch 1 and GG No 44 of 30.3.1990, p 2579.

No 230 Entertainment Industry Act 1989. Assented to 21.12.1989.Date of commencement, 18.5.1990, sec 2 and GG No 65 of 18.5.1990, p 3897.

No 235 Catchment Management Act 1989. Assented to 21.12.1989.Date of commencement of sec 67, 7.3.1990, sec 2 and GG No 18 of 2.2.1990, p 809.

1990 No 24 Environmental Restoration and Rehabilitation Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7705.

No 25 Environmental Research Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7704.

Page 71



No 26 Environmental Education Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7703.

No 46 Statute Law (Miscellaneous Provisions) Act 1990. Assented to 22.6.1990.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, assent, sec 2.

No 60 Aboriginal Land Rights (Amendment) Act 1990. Assented to 11.10.1990.Date of commencement of Sch 9, 16.8.1991, sec 2 (1) and GG No 116 of 16.8.1991, p 6753.

No 78 New South Wales Lotteries Act 1990. Assented to 4.12.1990.Date of commencement, 2.3.1991, sec 2 and GG No 37 of 1.3.1991, p 1694.

No 108 Statute Law (Miscellaneous Provisions) Act (No 2) 1990. Assented to 13.12.1990.Date of commencement of the provisions of Sch 1 relating to the Public Finance and Audit Act 1983, assent, sec 2.

No 117 Sydney Electricity Act 1990. Assented to 18.12.1990.Date of commencement, 2.1.1991, sec 2 and GG No 174 of 21.12.1990, p 11207.

No 118 Technical and Further Education Commission Act 1990. Assented to 18.12.1990.Date of commencement, 1.2.1991, sec 2 and GG No 20 of 1.2.1991, p 868.

1991 No 15 Grain Marketing Act 1991. Assented to 3.5.1991.Date of commencement of Sch 4, 12.7.1991, sec 2 (1) and GG No 106 of 12.7.1991, p 5520.

No 38 Government Insurance Office (Privatisation) Act 1991. Assented to 22.11.1991.Date of commencement of Sch 2, 1.1.1992, sec 2 (1) and GG No 180 of 20.12.1991, p 10553.

No 42 Public Finance and Audit (Net Appropriations) Amendment Act 1991. Assented to 27.11.1991.Date of commencement, 1.7.1991, sec 2.

No 45 Homebush Abattoir Corporation (Dissolution and Transfer) Act 1991. Assented to 27.11.1991.Date of commencement of Sch 2, 1.1.1992, sec 2 (1).

No 53 Hunter Water Board (Corporatisation) Act 1991. Assented to 11.12.1991.Date of commencement of Sch 1, 1.1.1992, sec 2 and GG No 180 of 20.12.1991, p 10554.

No 60 Protection of the Environment Administration Act 1991. Assented to 12.12.1991.Date of commencement of the provisions of Sch 3 relating to the Public Finance and Audit Act 1983, 1.3.1992, sec 2 and GG No 26 of 21.2.1992, p 1043.

Page 72



No 77 Government Telecommunications Act 1991. Assented to 17.12.1991.Date of commencement, 2.3.1992, sec 2 and GG No 30 of 28.2.1992, p 1233.

No 88 Public Finance and Audit (Auditor-General) Amendment Act 1991. Assented to 17.12.1991.Date of commencement of Schs 1 and 2 and items (6)–(16) of Sch 4, 1.3.1992, sec 2 (1) and GG No 30 of 28.2.1992, p 1243; Sch 3 was not commenced and the Act was repealed by Statute Law (Miscellaneous Provisions) Act (No 2) 2004 No 91 (previously, Sch 3 was not commenced and the Act was repealed by Statute Law (Miscellaneous Provisions) Act 1995 No 16; the repeal was subsequently revoked by Statute Law (Miscellaneous Provisions) Act 1997 No 55); date of commencement of items (1)–(5) of Sch 4, 3.2.1989, sec 2 (2).

No 94 Statute Law (Miscellaneous Provisions) Act (No 2) 1991. Assented to 17.12.1991.Date of commencement of the provisions of Sch 1 relating to the Public Finance and Audit Act 1983, assent, Sch 1.

No 96 Superannuation Administration Act 1991. Assented to 17.12.1991.Date of commencement of Sch 6, 2.3.1992, sec 2 (1) and GG No 20 of 14.2.1992, p 848.

1992 No 15 Casino Control Act 1992. Assented to 7.5.1992.Date of commencement, 15.5.1992, sec 2 and GG No 60 of 15.5.1992, p 3292.

No 20 Internal Audit Bureau Act 1992. Assented to 14.5.1992.Date of commencement, 2.2.1996, sec 2 and GG No 15 of 2.2.1996, p 436.

No 23 Public Finance and Audit (Amendment) Act 1992. Assented to 14.5.1992.Date of commencement of Sch 1 (1), (4), (5), (10)–(13), (16) and (17), 12.6.1992, sec 2 (1) and GG No 68 of 12.6.1992, p 3881; date of commencement of Sch 1 (2), (7), (8), (9), (14) and (15), 1.7.1992, sec 2 (2); date of commencement of Sch 1 (3), 30.6.1994, sec 2 (1) and GG No 80 of 17.6.1994, p 2916; date of commencement of Sch 1 (6), 1.7.1992, sec 2 (1) and GG No 68 of 12.6.1992, p 3881.

No 39 Government Pricing Tribunal Act 1992. Assented to 19.5.1992.Date of commencement, 1.7.1992, sec 2 and GG No 75 of 26.6.1992, p 4273.

No 43 Statutory Appointments Legislation (Parliamentary Veto) Amendment Act 1992. Assented to 19.5.1992.Date of commencement, assent, sec 2.

No 47 Financial Institutions Commission Act 1992. Assented to 30.6.1992.Date of commencement, 30.6.1992, sec 2 and GG No 80 of 30.6.1992, p 4482.

No 112 Statute Law (Penalties) Act 1992. Assented to 8.12.1992.Date of commencement, assent, sec 2.

Page 73



1993 No 15 Home Purchase Assistance Authority Act 1993. Assented to 12.5.1993.Date of commencement, 2.7.1993, sec 2 and GG No 76 of 2.7.1993, p 3707. The proclamation appointed 1.7.1993 as the date of commencement. Pursuant to section 23 (5) of the Interpretation Act 1987, the proclamation does not fail merely because it was not published in the Gazette until after the day appointed in the proclamation, but section 23 (5) provides, in that event, for the Act to commence on the day on which the proclamation was published in the Gazette.

No 24 Electricity (Amendment) Act 1993. Assented to 8.6.1993.Date of commencement, 1.7.1993, sec 2 and GG No 70 of 30.6.1993, p 3327.

No 37 Ombudsman (Amendment) Act 1993. Assented to 8.6.1993.Date of commencement, 12.7.1993, sec 2 and GG No 78 of 9.7.1993, p 3770.

No 46 Statute Law (Miscellaneous Provisions) Act 1993. Assented to 15.6.1993.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, assent, Sch 1.

No 54 Homebush Bay Ministerial Corporation (Dissolution) Act 1993. Assented to 24.9.1993.Date of commencement of Sch 1, assent, sec 2 (1).

No 67 Sydney Organising Committee for the Olympic Games Act 1993. Assented to 9.11.1993.Date of commencement, 12.11.1993, sec 2 and GG No 124 of 12.11.1993, p 6716.

No 69 Southern Cross University Act 1993. Assented to 9.11.1993.Date of commencement of sec 33, 1.1.1994, sec 2 and GG No 138 of 17.12.1993, p 7281.

No 83 Public Finance and Audit (Budget) Amendment Act 1993. Assented to 24.11.1993.Date of commencement, assent, sec 2.

No 108 Statute Law (Miscellaneous Provisions) Act (No 2) 1993. Assented to 2.12.1993.Date of commencement of the provision of Sch 2 relating to the Public Finance and Audit Act 1983, assent, Sch 2.

1994 No 33 Board of Vocational Education and Training Act 1994. Assented to 2.6.1994.Date of commencement, 1.7.1994, sec 2 and GG No 88 of 1.7.1994, p 3236.

No 37 Fish Marketing Act 1994. Assented to 2.6.1994.Date of commencement of Sch 2, 31.10.1994, secs 2, 6, 11 and 12 and GG No 145 of 28.10.1994, p 6450.

No 59 Public Finance and Audit (Amendment) Act 1994. Assented to 1.11.1994.Date of commencement, assent, sec 2.

No 64 Electricity Transmission Authority Act 1994. Assented to 23.11.1994.Date of commencement, 1.2.1995, sec 2 and GG No 10 of 1.2.1995, p 573.

Page 74



No 71 Financial Agreement Act 1994. Assented to 23.11.1994.Date of commencement, 26.5.1995, sec 2 and GG No 60 of 19.5.1995, p 2455.

No 85 Coal and Oil Shale Mine Workers (Superannuation) Further Amendment Act 1994. Assented to 12.12.1994.Date of commencement of Sch 4, 1.2.1995, sec 2 (3) and GG No 8 of 27.1.1995, p 493.

No 88 Water Board (Corporatisation) Act 1994. Assented to 12.12.1994.Date of commencement of Sch 7, 1.1.1995, sec 2 and GG No 170 of 16.12.1994, p 7400.

No 92 Protected Disclosures Act 1994. Assented to 12.12.1994.Date of commencement, 1.3.1995, sec 2 and GG No 18 of 24.2.1995, p 915.

No 95 Statute Law (Miscellaneous Provisions) Act (No 2) 1994. Assented to 12.12.1994.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 30.6.1994, Sch 1.

1995 No 10 Olympic Co-ordination Authority Act 1995. Assented to 9.6.1995.Date of commencement, 30.6.1995, sec 2. Amended by Statute Law (Miscellaneous Provisions) Act (No 2) 1995 No 99. Assented to 21.12.1995. Date of commencement of Sch 2.12, assent, sec 2 (2).

No 13 Ports Corporatisation and Waterways Management Act 1995. Assented to 15.6.1995.Date of commencement, 1.7.1995, sec 2 and GG No 79 of 30.6.1995, p 3435.

No 18 Electricity Legislation Amendment Act 1995. Assented to 19.6.1995.Date of commencement of Sch 5, 30.6.1995, sec 2 and GG No 79 of 30.6.1995, p 3434.

No 43 New South Wales Cancer Council Act 1995. Assented to 26.10.1995.Date of commencement, 27.9.1996, sec 2 and GG No 110 of 27.9.1996, p 6521.

No 52 Institute of Sport Act 1995. Assented to 20.11.1995.Date of commencement, 1.12.1995, sec 2 and GG No 145 of 1.12.1995, p 8118.

No 57 Conveyancers Licensing Act 1995. Assented to 30.11.1995.Date of commencement, 1.2.1996, sec 2 and GG No 8 of 25.1.1996, p 258.

No 75 Unclaimed Money Act 1995. Assented to 12.12.1995.Date of commencement, 1.4.1996, sec 2 and GG No 38 of 29.3.1996, p 1291.

No 89 WorkCover Legislation Amendment Act 1995. Assented to 20.12.1995.Date of commencement of Sch 8.3, 1.2.1996, sec 2 (1) and GG No 155 of 20.12.1995, p 8675.

No 95 Energy Services Corporations Act 1995. Assented to 21.12.1995.Date of commencement of Sch 4.20, 1.3.1996, sec 2 and GG No 26 of 1.3.1996, p 832.

Page 75



No 96 Sustainable Energy Development Act 1995. Assented to 21.12.1995.Date of commencement, 9.2.1996, sec 2 and GG No 17 of 9.2.1996, p 569.

No 102 Waste Minimisation and Management Act 1995. Assented to 22.12.1995.Date of commencement of Sch 6.7, 19.1.1996, sec 2 and GG No 5 of 19.1.1996, p 164.

1996 No 14 Public Servant Housing Authority (Dissolution) Act 1996. Assented to 5.6.1996.Date of commencement, 28.6.1996, sec 2 and GG No 77 of 28.6.1996, p 3287.

No 24 Financial Institutions (Miscellaneous Amendments) Act 1996. Assented to 21.6.1996.Date of commencement, 12.7.1996, sec 2 and GG No 84 of 12.7.1996, p 3984.

No 39 Superannuation Administration Act 1996. Assented to 25.6.1996.Date of commencement, 1.7.1996, sec 2 and GG No 77 of 28.6.1996, p 3290.

No 40 Superannuation (Axiom Funds Management Corporation) Act 1996. Assented to 25.6.1996.Date of commencement of Sch 2, 16.5.1997, sec 2 and GG No 51 of 9.5.1997, p 2655; date of commencement of Sch 3, 23.5.1997, sec 2 and GG No 55 of 23.5.1997, p 3021.

No 56 Transport Administration Amendment (Rail Corporatisation and Restructuring) Act 1996. Assented to 28.6.1996.Date of commencement, 1.7.1996, sec 2 and GG No 80 of 1.7.1996, p 3795.

No 77 Innovation Council Act 1996. Assented to 1.11.1996.Date of commencement, 4.12.1996, sec 2 and GG No 137 of 29.11.1996, p 7722.

No 85 New South Wales Lotteries Corporatisation Act 1996. Assented to 6.11.1996.Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8528.

No 90 Harness Racing Legislation Amendment Act 1996. Assented to 25.11.1996.Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8527.

No 104 New South Wales Crime Commission Amendment Act 1996. Assented to 26.11.1996.Date of commencement, 6.12.1996, sec 2 and GG No 143 of 6.12.1996, p 7870.


No 122 Building Services Corporation Legislation Amendment Act 1996. Assented to 3.12.1996.Date of commencement, 1.5.1997, sec 2 and GG No 43 of 24.4.1997, p 2171.

Page 76



1997 No 43 Totalizator Agency Board Privatisation Act 1997. Assented to 1.7.1997.Date of commencement of Sch 4, 21.8.1998, sec 2 and GG No 123 of 21.8.1998, p 6174.

No 62 Sydney Market Authority (Dissolution) Act 1997. Assented to 2.7.1997.Date of commencement, 31.10.1997, sec 2 and GG No 117 of 31.10.1997, p 8802.

No 65 Rural Fires Act 1997. Assented to 10.7.1997.Date of commencement, 1.9.1997, sec 2 and GG No 95 of 29.8.1997, p 6644.

No 116 University of Western Sydney Act 1997. Assented to 9.12.1997.Date of commencement, 1.1.1998, sec 2 and GG No 149 of 19.12.1997, p 10096.

No 124 Dried Fruits (Repeal) Act 1997. Assented to 15.12.1997.Date of commencement of Sch 2, assent, sec 2 (1).

1998 No 8 Transport Administration Amendment (Railway Services Authority Corporatisation) Act 1998. Assented to 12.5.1998.Date of commencement, 1.7.1998, sec 2 and GG No 101 of 1.7.1998, p 5203.

No 17 State Records Act 1998. Assented to 2.6.1998.Date of commencement of Sch 4, 1.1.1999, sec 2 and GG No 171 of 11.12.1998, p 9457.

No 29 Darling Harbour Authority Amendment and Repeal Act 1998. Assented to 15.6.1998.The amendment made by Sch 3.9 was not commenced and was repealed by the Sydney Harbour Foreshore Authority Act 1998 No 170.

No 45 Agricultural Industry Services Act 1998. Assented to 26.6.1998.Date of commencement, 14.8.1998, sec 2 and GG No 120 of 14.8.1998, p 6025.

No 47 Aboriginal Housing Act 1998. Assented to 26.6.1998.Date of commencement, 24.7.1998, sec 2 and GG No 112 of 24.7.1998, p 5601.

No 68 Energy Services Corporations Amendment (TransGrid Corporatisation) Act 1998. Assented to 2.7.1998.Date of commencement of Sch 2.11, 14.12.1998, sec 2 and GG No 171 of 11.12.1998, p 9459.

No 80 Public Finance and Audit Amendment Act 1998. Assented to 14.7.1998.Date of commencement, 2.6.1998 (the day on which the Bill for the Appropriation Act 1998 was introduced into the Legislative Assembly), sec 2.

No 82 Environmental Trust Act 1998. Assented to 14.7.1998.Date of commencement, 9.11.1998, sec 2 and GG No 155 of 30.10.1998, p 8511.

No 110 Olympic Roads and Transport Authority Act 1998. Assented to 9.11.1998.Date of commencement, 31.12.1998, sec 2 and GG No 176 of 18.12.1998, p 9724.

Page 77



No 111 Tow Truck Industry Act 1998. Assented to 9.11.1998.Date of commencement of Sch 3.4, 8.10.1999, sec 2 and GG No 116 of 8.10.1999, p 9712.

No 128 Food Production (Safety) Act 1998. Assented to 26.11.1998.Date of commencement of Sch 4.3 [1], 18.12.1998, sec 2 and GG No 176 of 18.12.1998, p 9720; date of commencement of Sch 4.3 [2], 1.7.1999, sec 2 and GG No 72 of 25.6.1999, p 4076; date of commencement of Sch 4.3 [3], 4.8.2000, sec 2 and GG No 101 of 4.8.2000, p 7169.

No 136 Public Finance and Audit Amendment (State Accounts) Act 1998. Assented to 30.11.1998.Date of commencement, assent, sec 2.

No 143 Rural Lands Protection Act 1998. Assented to 8.12.1998.Date of commencement of Sch 6, 28.9.2001, sec 2 and GG No 146 of 28.9.2001, p 8183.

No 170 Sydney Harbour Foreshore Authority Act 1998. Assented to 14.12.1998.Date of commencement of Sch 3, 1.2.1999, sec 2 (1) and GG No 12 of 29.1.1999, p 285; date of commencement of Sch 4, 1.1.2001, sec 2 and GG No 170 of 29.12.2000, p 13950.

No 171 Sydney Water Catchment Management Act 1998. Assented to 14.12.1998.Date of commencement of Sch 5.2, 2.7.1999, sec 2 and GG No 76 of 2.7.1999, p 4608.

1999 No 5 Superannuation Administration Authority Corporatisation Act 1999. Assented to 7.6.1999.Date of commencement, 26.7.1999, sec 2 and GG No 84 of 23.7.1999, p 5146.

No 14 Technical Education Trust Funds Amendment Act 1999. Assented to 9.6.1999.Date of commencement, 1.11.1999, sec 2 and GG No 124 of 29.10.1999, p 10239.

No 16 Parliamentary Committees Legislation Amendment Act 1999. Assented to 9.6.1999.Date of commencement, assent, sec 2.

No 31 Statute Law (Miscellaneous Provisions) Act 1999. Assented to 7.7.1999.Date of commencement of Sch 4, assent, sec 2 (1).

No 37 Public Finance and Audit Amendment (Consolidated Financial Statements) Act 1999. Assented to 7.7.1999.Date of commencement, assent, sec 2.

No 76 Health Legislation Amendment Act 1999. Assented to 3.12.1999.Date of commencement, 14.1.2000, sec 2 and GG No 3 of 14.1.2000, p 167.

2000 No 53 Statute Law (Miscellaneous Provisions) Act 2000. Assented to 29.6.2000.Date of commencement of Sch 2, assent, sec 2 (1).

No 77 Community Relations Commission and Principles of Multiculturalism Act 2000. Assented to 9.11.2000.Date of commencement, 13.3.2001, sec 2 and GG No 41 of 23.2.2001, p 777.

Page 78



No 89 Transport Administration Amendment (Rail Management) Act 2000. Assented to 6.12.2000.Sch 4.2 was not commenced and was repealed by the Transport Legislation Amendment (Safety and Reliability) Act 2003 No 65.

No 102 Australian Inland Energy Water Infrastructure Act 2000. Assented to 13.12.2000.Date of commencement, 15.12.2000, sec 2 and GG No 162 of 15.12.2000, p 13169.

No 109 Electricity Supply Amendment Act 2000. Assented to 20.12.2000.Date of commencement of Sch 2.6, 1.1.2001, sec 2 and GG No 168 of 22.12.2000, p 13461.

2001 No 15 Chiropractors Act 2001. Assented to 30.4.2001.Date of commencement of Sch 6, 1.8.2002, sec 2 and GG No 124 of 31.7.2002, p 5696.

No 16 Osteopaths Act 2001. Assented to 30.4.2001.Date of commencement of Sch 6, 1.8.2002, sec 2 and GG No 124 of 31.7.2002, p 5697.

No 17 Parramatta Park Trust Act 2001. Assented to 30.4.2001.Date of commencement, 1.7.2001, sec 2 and GG No 100 of 22.6.2001, p 4246.

No 34 Corporations (Consequential Amendments) Act 2001. Assented to 28.6.2001.Date of commencement of Schs 2.44 and 6.5, 15.7.2001, sec 2 (1) and Commonwealth Gazette No S 285 of 13.7.2001.

No 41 Insurance (Policyholders Protection) Legislation Amendment Act 2001. Assented to 29.6.2001.Date of commencement, 30.6.2001, sec 2.

No 52 Housing Act 2001. Assented to 17.7.2001.Date of commencement, 1.7.2001, sec 2.

No 57 Sydney Olympic Park Authority Act 2001. Assented to 17.7.2001.Date of commencement, 1.7.2001, sec 2.

No 58 Waste Avoidance and Resource Recovery Act 2001. Assented to 17.7.2001.Date of commencement of Sch 3.7, 8.10.2001, sec 2 and GG No 143 of 21.9.2001, p 7867.

No 59 Waste Recycling and Processing Corporation Act 2001. Assented to 17.7.2001.Date of commencement, 1.9.2001, sec 2 and GG No 132 of 31.8.2001, p 6566.

No 86 Motor Trade Legislation Amendment Act 2001. Assented to 28.11.2001.Date of commencement of Sch 3, 1.7.2002, sec 2 and GG No 106 of 28.6.2002, p 4677.

No 90 Public Finance and Audit Amendment (Auditor-General) Act 2001. Assented to 6.12.2001.Date of commencement, 21.12.2001, sec 2 and GG No 196 of 21.12.2001, p 10446.

Page 79



No 107 Coal Industry Act 2001. Assented to 14.12.2001.Date of commencement, 1.1.2002, sec 2 and GG No 199 of 28.12.2001, p 10826.

2002 No 30 Optometrists Act 2002. Assented to 21.6.2002.Date of commencement of Sch 6.6, 16.6.2004, sec 2 and GG No 97 of 16.6.2004, p 3723.

No 38 Greyhound Racing Act 2002. Assented to 25.6.2002.Date of commencement of Sch 5, 10.2.2003, sec 2 and GG No 39 of 7.2.2003, p 762.

No 39 Harness Racing Act 2002. Assented to 25.6.2002.Date of commencement of Sch 5, 3.2.2003, sec 2 and GG No 33 of 31.1.2003, p 593.

No 42 Community Services Legislation Amendment Act 2002. Assented to 3.7.2002.Date of commencement, 1.12.2002, sec 2 and GG No 237 of 29.11.2002, p 10061.

No 55 Olympic Co-ordination Authority Dissolution Act 2002. Assented to 8.7.2002.Date of commencement, 1.7.2002, sec 2.

No 60 General Government Liability Management Fund Act 2002. Assented to 10.7.2002.Date of commencement, assent, sec 2.

No 62 Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002. Assented to 10.7.2002.Date of commencement, 23.8.2002, sec 2 and GG No 133 of 23.8.2002, p 6196.

No 64 Game and Feral Animal Control Act 2002. Assented to 10.7.2002.Date of commencement of Sch 3.3, 11.10.2002, sec 2 and GG No 173 of 11.10.2002, p 8783.

No 117 Public Finance and Audit Amendment (Costing of Election Promises) Act 2002. Assented to 12.12.2002.Date of commencement, assent, sec 2.

2003 No 14 Cancer Institute (NSW) Act 2003. Assented to 30.6.2003.Date of commencement of Sch 3.3, 21.10.2005, sec 2 and GG No 129 of 21.10.2005, p 8839.

No 17 Pacific Power (Dissolution) Act 2003. Assented to 30.6.2003.Date of commencement, 1.7.2003, sec 2.

No 40 Statute Law (Miscellaneous Provisions) Act 2003. Assented to 22.7.2003.Date of commencement of Sch 1.42, 25.6.2003, Sch 1.42 and GG No 103 of 25.6.2003, p 5903.

No 45 Nurses Amendment Act 2003. Assented to 30.9.2003.Date of commencement of Sch 2.17, 1.8.2004, sec 2 (1) and GG No 126 of 30.7.2004, p 6114.

No 65 Transport Legislation Amendment (Safety and Reliability) Act 2003. Assented to 20.11.2003.Date of commencement of Sch 8, 1.1.2004, sec 2 (1) and GG No 198 of 24.12.2003, p 11594.

Page 80



No 81 Workers Compensation Amendment (Insurance Reform) Act 2003. Assented to 27.11.2003.Date of commencement of Sch 3.2, 1.7.2005, sec 2 and GG No 81 of 1.7.2005, p 3311.

No 82 Statute Law (Miscellaneous Provisions) Act (No 2) 2003. Assented to 27.11.2003.Date of commencement of Sch 1.28, assent, sec 2 (2).

No 87 Veterinary Practice Act 2003. Assented to 5.12.2003.Date of commencement of Sch 3.22, 1.9.2006, sec 2 (1) and GG No 111 of 1.9.2006, p 7064.

No 89 Architects Act 2003. Assented to 10.12.2003.Date of commencement, 30.6.2004, sec 2 and GG No 104 of 25.6.2004, p 4382.

No 102 Natural Resources Commission Act 2003. Assented to 11.12.2003.Date of commencement, 23.1.2004, sec 2 and GG No 16 of 23.1.2004, p 259.

No 104 Catchment Management Authorities Act 2003. Assented to 11.12.2003.Date of commencement, 23.1.2004, sec 2 and GG No 16 of 23.1.2004, p 257.

2004 No 16 Food Legislation Amendment Act 2004. Assented to 24.3.2004.Date of commencement, 5.4.2004, sec 2 and GG No 69 of 2.4.2004, p 1795.

No 36 Greyhound and Harness Racing Administration Act 2004. Assented to 15.6.2004.Date of commencement of Sch 3.9, 1.10.2004, sec 2 (1) and GG No 143 of 10.9.2004, p 7445.

No 40 State Water Corporation Act 2004. Assented to 30.6.2004.Date of commencement of Sch 3.11, 1.1.2005, sec 2 and GG No 204 of 24.12.2004, p 9667.

No 64 Sustainable Energy Development Repeal Act 2004. Assented to 6.7.2004.Date of commencement, 1.7.2004, sec 2.

No 91 Statute Law (Miscellaneous Provisions) Act (No 2) 2004. Assented to 10.12.2004.Date of commencement of Sch 1.27, 1.1.2005, Sch 1.27.

No 106 NSW Self Insurance Corporation Act 2004. Assented to 15.12.2004.Date of commencement, 1.4.2005, sec 2 and GG No 38 of 1.4.2005, p 950.

No 107 Redfern–Waterloo Authority Act 2004. Assented to 15.12.2004.Date of commencement, 17.1.2005, sec 2 and GG No 204 of 24.12.2004, p 9666.

No 114 Teaching Services Amendment Act 2004. Assented to 21.12.2004.Date of commencement, 17.1.2005, sec 2 and GG No 7 of 14.1.2005, p 97.

2005 No 41 Fiscal Responsibility Act 2005. Assented to 16.6.2005.Date of commencement of Sch 1, Sch 1 [3] excepted, 1.7.2005, sec 2 (1); date of commencement of Sch 1 [3], 1.7.2005, sec 2 (2).

Page 81



No 51 State Revenue Legislation Amendment Act 2005. Assented to 27.6.2005.Date of commencement of Sch 5, assent, sec 2 (1).

No 55 Transport Legislation Amendment (Waterfall Rail Inquiry Recommendations) Act 2005. Assented to 27.6.2005.Date of commencement of Sch 4.3, 1.7.2005, sec 2 (2) and GG No 81 of 1.7.2005, p 3310.

No 64 Statute Law (Miscellaneous Provisions) Act 2005. Assented to 1.7.2005.Date of commencement of Sch 1.30, 1.7.2005, Sch 1.30.

No 65 Sydney 2009 World Masters Games Organising Committee Act 2005. Assented to 1.7.2005.Date of commencement of Sch 2, 1.8.2005, sec 2 (1) and GG No 96 of 29.7.2005, p 4032; date of commencement of Sch 3, 30.6.2010, sec 2 (2).

No 77 Defamation Act 2005. Assented to 26.10.2005.Date of commencement, 1.1.2006, sec 2.

(670) Proclamation. GG No 132 of 28.10.2005, p 8936.Date of commencement, on gazettal.

No 89 Infrastructure Implementation Corporation Act 2005. Assented to 17.11.2005.Date of commencement, 24.2.2006, sec 2 and GG No 27 of 24.2.2006, p 929.

No 91 First State Superannuation Legislation Amendment (Conversion) Act 2005. Assented to 24.11.2005.Date of commencement of Sch 3.8, 1.5.2006, sec 2 (1) and GG No 58 of 28.4.2006, p 2366.

No 97 Rice Marketing Amendment (Prevention of National Competition Policy Penalties) Act 2005. Assented to 24.11.2005.Date of commencement, 1.7.2006, sec 2.


No 115 Building Professionals Act 2005. Assented to 7.12.2005.Date of commencement of Sch 3.6, 25.1.2007, sec 2 (1) and GG No 16 of 25.1.2007, p 305.

2006 (199) Proclamation. GG No 55 of 21.4.2006, p 2335.Date of commencement, on gazettal.

No 40 State Property Authority Act 2006. Assented to 8.6.2006.Date of commencement, 1.9.2006, sec 2 and GG No 111 of 1.9.2006, p 7063.

No 50 State Revenue and Other Legislation Amendment (Budget Measures) Act 2006. Assented to 20.6.2006.Date of commencement of Sch 6.5, assent, sec 2 (1).

No 58 Statute Law (Miscellaneous Provisions) Act 2006. Assented to 20.6.2006.Date of commencement of Sch 2.41, assent, sec 2 (2).


Page 82



No 68 Parliamentary Electorates and Elections Amendment Act 2006. Assented to 5.10.2006.Date of commencement of Sch 19.20, 20.10.2006, sec 2 and GG No 124 of 20.10.2006, p 8781.

No 89 Charter of Budget Honesty (Election Promises Costing) Act 2006. Assented to 21.11.2006.Date of commencement, assent, sec 2.

No 92 Western Sydney Parklands Act 2006. Assented to 21.11.2006.Date of commencement of Sch 5, 1.1.2008, sec 2 and GG No 185 of 21.12.2007, p 9819.

No 94 Police Amendment (Miscellaneous) Act 2006. Assented to 22.11.2006.Date of commencement of Sch 3.29, 1.2.2007, sec 2 and GG No 22 of 1.2.2007, p 575.

No 106 World Youth Day Act 2006. Assented to 27.11.2006.Date of commencement, 4.12.2006, sec 2 and GG No 168 of 1.12.2006, p 10089.

No 118 Rural Lands Protection Amendment Act 2006. Assented to 4.12.2006.Date of commencement of Sch 2.2, 1.1.2007, sec 2 and GG No 189 of 22.12.2006, p 11548.

(711) Public Finance and Audit Amendment (Statutory Bodies) Regulation 2006. GG No 175 of 8.12.2006, p 10440.Date of commencement, on gazettal.



No 22 State Revenue and Other Legislation Amendment (Budget) Act 2007. Assented to 4.7.2007.Date of commencement of Sch 5, assent, sec 2 (2).

No 27 Statute Law (Miscellaneous Provisions) Act 2007. Assented to 4.7.2007.Date of commencement of Sch 1.45, assent, sec 2 (2).

No 54 Tow Truck Industry Amendment Act 2007. Assented to 15.11.2007.Date of commencement, 30.11.2007, sec 2 and GG No 175 of 30.11.2007, p 8674.

No 62 Coal Acquisition Legislation Repeal Act 2007. Assented to 23.11.2007.Date of commencement of Sch 2, 1.1.2008, sec 2 (2) and GG No 182 of 14.12.2007, p 9536.

No 92 Miscellaneous Acts (Casino, Liquor and Gaming) Amendment Act 2007. Assented to 13.12.2007.Date of commencement of Sch 4, 1.7.2008, sec 2 and GG No 76 of 27.6.2008, p 5867.

No 94 Miscellaneous Acts (Local Court) Amendment Act 2007. Assented to 13.12.2007.Date of commencement of Sch 4, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.

Page 83



2008 No 32 Auditor-General (Supplementary Powers) Act 2008. Assented to 23.6.2008.Date of commencement, assent, sec 2.

No 48 State Revenue and Other Legislation Amendment (Budget) Act 2008. Assented to 30.6.2008.Date of commencement of Sch 3, 3.6.2008, sec 2 (2) (b).

No 62 Statute Law (Miscellaneous Provisions) Act 2008. Assented to 1.7.2008.Date of commencement of Sch 3, assent, sec 2 (2).

No 65 Sporting Venues Authorities Act 2008. Assented to 1.7.2008.Date of commencement, 11.7.2008, sec 2 and GG No 87 of 11.7.2008, p 6882.


No 112 Rural Lands Protection Amendment Act 2008. Assented to 10.12.2008.Date of commencement of Sch 6.25, 1.1.2009, sec 2 (1).



No 2 Barangaroo Delivery Authority Act 2009. Assented to 30.3.2009.Date of commencement, assent, sec 2.

No 14 Hawkesbury-Nepean River Act 2009. Assented to 7.4.2009.Date of commencement, 26.2.2010, sec 2 and 2010 (52) LW 26.2.2010.

No 21 Racing Legislation Amendment Act 2009. Assented to 15.5.2009.Date of commencement, 1.7.2009, sec 2 and 2009 (293) LW 26.6.2009.

No 49 NSW Trustee and Guardian Act 2009. Assented to 26.6.2009.Date of commencement, 1.7.2009, sec 2 and 2009 (305) LW 1.7.2009.

No 54 Government Information (Public Access) (Consequential Amendments and Repeal) Act 2009. Assented to 26.6.2009.Date of commencement, 1.7.2010, sec 2 and 2010 (248) LW 18.6.2010.

No 56 Statute Law (Miscellaneous Provisions) Act 2009. Assented to 1.7.2009.Date of commencement of Sch 4, 17.7.2009, sec 2 (1).


No 61 Occupational Licensing Legislation Amendment (Regulatory Reform) Act 2009. Assented to 16.9.2009.Date of commencement of Sch 4.10, 1.7.2010, sec 2 (2).

No 90 State Emergency Service Amendment Act 2009. Assented to 19.11.2009.Date of commencement, assent, sec 2.

No 96 Public Sector Restructure (Miscellaneous Acts Amendments) Act 2009. Assented to 30.11.2009.Date of commencement of Sch 18, assent, sec 2 (1).

Page 84



No 106 Statute Law (Miscellaneous Provisions) Act (No 2) 2009. Assented to 14.12.2009.Date of commencement of Schs 1.14 and 2, 8.1.2010, sec 2 (2).

2010 (29) Public Finance and Audit Amendment (Departments) Regulation 2010. LW 5.2.2010.Date of commencement, on publication on LW, cl 2.

No 8 Waste Recycling and Processing Corporation (Authorised Transaction) Act 2010. Assented to 23.3.2010.Date of commencement of Sch 6.1, assent, sec 2 (1).

No 31 Transport Administration Amendment Act 2010. Assented to 9.6.2010.Date of commencement, 1.7.2010, sec 2 and 2010 (294) LW 25.6.2010.

No 34 Health Practitioner Regulation Amendment Act 2010. Assented to 15.6.2010.Date of commencement of Sch 2, 1.7.2010, sec 2 (2).

(308) Public Finance and Audit Amendment (Miscellaneous) Proclamation 2010. LW 25.6.2010.Date of commencement, on publication on LW.

No 46 State Revenue Legislation Amendment Act 2010. Assented to 28.6.2010.Date of commencement of Sch 9, 1.7.2010, Sch 9.

No 47 Banana Industry Repeal Act 2010. Assented to 28.6.2010.Date of commencement, 1.7.2010, sec 2.

No 54 Industrial Relations Amendment (Public Sector Appeals) Act 2010. Assented to 28.6.2010.Date of commencement, 1.7.2010, sec 2.

No 59 Statute Law (Miscellaneous Provisions) Act 2010. Assented to 28.6.2010.Date of commencement of Sch 1.20, 30.6.2010, Sch 1.20.

No 62 Community Relations Commission and Principles of Multiculturalism Amendment Act 2010. Assented to 28.6.2010.Date of commencement of Sch 2.4, 30.6.2010, sec 2 (2).

No 71 Privacy and Government Information Legislation Amendment Act 2010. Assented to 28.9.2010.Date of commencement, 1.1.2011, sec 2 and 2010 (657) LW 3.12.2010.

No 84 Protected Disclosures Amendment (Public Interest Disclosures) Act 2010. Assented to 1.11.2010.Date of commencement of Sch 2, 3.3.2011, sec 2 and 2011 (121) LW 3.3.2011.

No 123 Long Service Corporation Act 2010. Assented to 7.12.2010.Date of commencement, 1.1.2011, sec 2.

No 131 Vocational Education and Training (Commonwealth Powers) Act 2010. Assented to 7.12.2010.Date of commencement, 30.6.2011, sec 2 and 2011 (297) LW 24.6.2011.

2011 (139) Public Finance and Audit Amendment (Fire and Rescue NSW) Proclamation 2011. LW 3.3.2011.Date of commencement, on publication on LW, cl 2.

Page 85



(231) Public Finance and Audit Amendment (Departments) Proclamation 2011. LW 13.5.2011.Date of commencement, on publication on LW, cl 2.

No 21 Destination NSW Act 2011. Assented to 27.6.2011.Date of commencement, 1.7.2011, sec 2 and 2011 (312) LW 1.7.2011.

No 23 Infrastructure NSW Act 2011. Assented to 27.6.2011.Date of commencement, 1.7.2011, sec 2 and 2011 (314) LW 1.7.2011.

(381) Public Finance and Audit Amendment Regulation 2011. LW 29.7.2011.Date of commencement, on publication on LW, cl 2.

No 41 Transport Legislation Amendment Act 2011. Assented to 13.9.2011.Date of commencement of Sch 3, 31.3.2012, sec 2 and 2012 (124) LW 30.3.2012; date of commencement of Sch 4, 1.7.2012, sec 2 and 2012 (277) LW 29.6.2012; date of commencement of Sch 5.37, 1.11.2011, sec 2 and 2011 (559) LW 28.10.2011.

(493) Public Finance and Audit Amendment (Department of Primary Industries) Regulation 2011. LW 16.9.2011.Date of commencement, on publication on LW, cl 2.

No 48 Public Sector Employment and Management Amendment (Ethics and Public Service Commissioner) Act 2011. Assented to 20.10.2011.Date of commencement, 1.11.2011, sec 2 and 2011 (558) LW 28.10.2011.

No 61 Redfern–Waterloo Authority Repeal Act 2011. Assented to 16.11.2011.Date of commencement, 1.1.2012, sec 2 and 2011 (675) LW 16.12.2011.

No 62 Statute Law (Miscellaneous Provisions) Act (No 2) 2011. Assented to 16.11.2011.Date of commencement of Sch 2.26, 6.1.2012, sec 2 (1).

No 72 Clubs, Liquor and Gaming Machines Legislation Amendment Act 2011. Assented to 28.11.2011.Date of commencement of Sch 5.9, 1.3.2012, sec 2 (1) and 2012 (64) LW 1.3.2012.

2012 No 13 Mental Health Commission Act 2012. Assented to 21.3.2012.Date of commencement, 1.7.2012, sec 2 and 2012 (241) LW 8.6.2012.

No 54 Safety, Return to Work and Support Board Act 2012. Assented to 27.6.2012.Date of commencement, 1.8.2012, sec 2 and 2012 (337) LW 27.7.2012.

No 58 Fiscal Responsibility Act 2012. Assented to 28.8.2012.Date of commencement, assent, sec 2.

(547) Public Finance and Audit Amendment (Venues NSW) Proclamation 2012. LW 9.11.2012.Date of commencement, on publication on LW, cl 2.

No 95 Statute Law (Miscellaneous Provisions) Act (No 2) 2012. Assented to 21.11.2012.Date of commencement of Schs 1.14 and 2, 4.1.2013, sec 2 (1).

No 96 Forestry Act 2012. Assented to 21.11.2012.Date of commencement of Sch 4.33, 1.1.2013, sec 2 and 2012 (680) LW 21.12.2012.

Page 86



This Act has also been amended:

(a) pursuant to an order under sec 9A of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act1972). Order dated 28.4.1986, and published in GG No 73 of 2.5.1986, p 1927, and

(b) by regulations and proclamations under this Act. Amendments made by regulations andproclamations prior to 1.4.2005 are listed only in the Table of amendments.

Table of amendments

2013 (209) Public Finance and Audit Amendment (Sydney Trains and NSW Trains) Proclamation 2013. LW 17.5.2013.Date of commencement, on publication on LW, cl 2.

(284) Public Finance and Audit Amendment (Service NSW Division) Proclamation 2013. LW 14.6.2013.Date of commencement, on publication on LW, cl 2.

No 47 Statute Law (Miscellaneous Provisions) Act 2013. Assented to 25.6.2013.Date of commencement of Sch 1.22, 5.7.2013, sec 2 (1).

(342) Public Finance and Audit Amendment (Office of the Children’s Guardian) Proclamation 2013. LW 28.6.2013.Date of commencement, on publication on LW, cl 2.

(591) Public Finance and Audit Amendment (Cancer Institute (NSW)) Regulation 2013. LW 11.10.2013.Date of commencement, on publication on LW, cl 2.

(592) Public Finance and Audit Amendment (Electoral Commission) Proclamation 2013. LW 11.10.2013.Date of commencement, on publication on LW, cl 2.

(593) Public Finance and Audit Amendment (Electoral Commission) Regulation 2013. LW 11.10.2013.Date of commencement, on publication on LW, cl 2.

(594) Public Finance and Audit Amendment (Health Professional Councils) Proclamation 2013. LW 11.10.2013.Date of commencement, on publication on LW, cl 2.

No 75 Game and Feral Animal Control Amendment Act 2013. Assented to 23.10.2013.Date of commencement, 15.11.2013, sec 2 and 2013 (645) LW 15.11.2013.

No 99 Skills Board Act 2013. Assented to 27.11.2013.Date of commencement, assent, sec 2.

Sec 3 Rep 1985 No 159, Sch 1 (1).

Sec 4 Am 1984 No 88, Sch 1 (1); 1985 No 159, Sch 1 (2); 1989 No 226, Sch 1; 1990 No 118, Sch 3; 1992 No 23, Sch 1 (1); 1994 No 71, sec 6 (1) (a); 1996 No 24, Sch 1; 1998 No 80, Sch 1 [1] [2]; 1998 No 136, Sch 1 [1] [2]; 2001 No 34, Sch 6.5 [1]; 2002 No 62, Sch 1 [1]–[4]; 2004 No 91, Sch 1.27 [1]; 2004 No 114, Sch 2.17 [1] [2]; 2005 No 41, Sch 1 [1]; 2005 No 98, Sch 1.17 [1]–[3]; 2006 No 50, Sch 6.5 [1]–[4]; 2008 No 48, Sch 3 [1] [2].

Sec 4A Ins 2001 No 34, Sch 6.5 [2].

Page 87



Sec 5 Am 1992 No 23, Sch 1 (2).

Sec 6 Am 1987 No 35, Sch 1 (1); 1989 No 57, Sch 1 (1); 1992 No 23, Sch 1 (3); 1994 No 59, Sch 1 (1); 1994 No 95, Sch 1; 1998 No 80, Sch 1 [3]; 1998 No 136, Sch 1 [3]–[6]; 1999 No 37, Sch 1 [1]. Subst 2002 No 62, Sch 1 [5]. Am 2005 No 98, Sch 1.17 [4]–[7]. Subst 2008 No 48, Sch 3 [3].

Sec 7 Am 1998 No 136, Sch 1 [7] [8]. Rep 2002 No 62, Sch 1 [6].

Sec 7A Ins 1987 No 35, Sch 1 (2). Rep 1989 No 57, Sch 1 (2).

Sec 8 Am 1989 No 57, Sch 1 (3). Subst 1992 No 23, Sch 1 (4). Am 1998 No 80, Sch 1 [3]. Subst 2002 No 62, Sch 1 [7]. Am 2008 No 48, Sch 3 [4]–[6].

Sec 9 Am 1985 No 159, Sch 1 (3); 1987 No 279, Sch 1 (1); 1988 No 23, Sch 1 (1); 1989 No 195, Sch 1; 1992 No 23, Sch 1 (5); 2002 No 62, Sch 1 [8]; 2005 No 98, Sch 1.17 [7] [8]; 2008 No 48, Sch 3 [7] [8].

Sec 12 Am 1984 No 88, Sch 1 (2); 1991 No 42, Sch 1 (1); 1998 No 80, Sch 1 [4] [5]; 2006 No 50, Sch 6.5 [5].

Sec 12A Ins 2010 No 46, Sch 9.

Sec 13 Am 1984 No 88, Sch 1 (3); 2006 No 50, Sch 6.5 [6].

Sec 13A Ins 1988 No 23, Sch 1 (2). Am 1988 No 92, Sch 18; 1991 No 42, Sch 1 (2).

Sec 14 Am 1992 No 23, Sch 1 (6); 1995 No 75, Sch 1.

Sec 15 Am 1996 No 24, Sch 1.

Sec 16 Subst 1992 No 23, Sch 1 (7). Am 1993 No 46, Sch 1; 1996 No 24, Sch 1.

Sec 17 Am 1987 No 35, Sch 1 (3); 1996 No 24, Sch 1.

Sec 18 Subst 1992 No 23, Sch 1 (8).

Sec 19 Am 1996 No 24, Sch 1.

Sec 20 Am 1985 No 159, Sch 1 (4); 1992 No 23, Sch 1 (9); 1996 No 24, Sch 1.

Sec 21A Ins 1989 No 193, Sch 1 (1). Am 1991 No 42, Sch 1 (3); 1998 No 80, Sch 1 [6].

Sec 22 Am 1984 No 153, Sch 16.

Sec 22A Ins 1988 No 19, Sch 1 (1).

Sec 23A Ins 1987 No 279, Sch 1 (2). Am 2002 No 62, Sch 1 [8]; 2008 No 48, Sch 3 [9].

Sec 24 Am 1991 No 42, Sch 1 (4); 2002 No 62, Sch 1 [8]; 2008 No 48, Sch 3 [10].

Sec 25 Am 1991 No 42, Sch 1 (5); 1998 No 80, Sch 1 [7]–[10].

Sec 26 Am 1985 No 159, Sch 1 (5); 1987 No 279, Sch 1 (3).

Sec 27 Am 1994 No 71, sec 6 (1) (b).

Sec 27A Ins 1993 No 83, sec 3. Am 1998 No 80, Sch 1 [3]. Subst 2002 No 62, Sch 1 [9]; 2008 No 48, Sch 3 [11].

Sec 27AA Ins 2002 No 62, Sch 1 [9]. Am 2005 No 41, Sch 1 [2]; 2008 No 48, Sch 3 [12]–[14]; 2012 No 58, Sch 1 [1].

Sec 27AB Ins 2002 No 62, Sch 1 [9].

Page 88



Sec 27B Ins 2001 No 90, Sch 1 [1]. Am 2002 No 62, Sch 1 [10]; 2005 No 98, Sch 1.17 [8]; 2008 No 48, Sch 3 [15]; 2009 No 106, Sch 1.14 [1].

Sec 28 Am 1991 No 88, Sch 2 (1); 2013 No 47, Sch 1.22 [1].


Part 3, Div 1A Ins 2004 No 91, Sch 1.27 [2].

Secs 33A–33E Ins 2004 No 91, Sch 1.27 [2].

Sec 33F Ins 2004 No 91, Sch 1.27 [2]. Am 2010 No 54, Sch 3.10 [1] [2].

Sec 33G Ins 2004 No 91, Sch 1.27 [2]. Am 2007 No 27, Sch 1.45 [1].

Sec 34 Am 1998 No 136, Sch 1 [9]. Rep 2001 No 90, Sch 1 [2].

Sec 35 Am 1987 No 35, Sch 1 (4); 2001 No 90, Sch 1 [3]; 2005 No 98, Sch 1.17 [9] [10].

Sec 36 Am 1993 No 37, Sch 2; 2005 No 98, Sch 1.17 [11]–[13]; 2009 No 54, Sch 2.40.

Sec 37 Am 1996 No 24, Sch 1.

Sec 38 Am 2001 No 90, Sch 1 [4] [5].

Part 3, Div 2A, heading

Ins 1991 No 88, Sch 1 (1). Am 2001 No 90, Sch 1 [6].

Part 3, Div 2A Ins 1991 No 88, Sch 1 (1).

Sec 38A Ins 1991 No 88, Sch 1 (1). Am 1993 No 108, Sch 2; 2001 No 90, Sch 1 [6]; 2005 No 98, Sch 1.17 [13].

Sec 38B Ins 1991 No 88, Sch 1 (1). Am 1994 No 92, Sch 1; 2001 No 90, Sch 1 [6]–[8].

Sec 38C Ins 1991 No 88, Sch 1 (1). Am 2001 No 90, Sch 1 [6] [9]–[11].

Sec 38D Ins 1991 No 88, Sch 1 (1). Rep 2001 No 90, Sch 1 [12].

Sec 38E Ins 1991 No 88, Sch 1 (1). Subst 2001 No 90, Sch 1 [13].

Sec 39 Am 1984 No 88, Sch 1 (4); 1985 No 159, Sch 1 (6); 1987 No 35, Sch 1 (5); 1988 No 19, Sch 1 (2); 1989 No 57, Sch 2 (1); 1991 No 88, Sch 4 (1); 1992 No 23, Sch 1 (10); 1999 No 37, Sch 1 [2]; 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [14] [15]; 2008 No 48, Sch 3 [16]; 2010 No 59, Sch 1.20 [1] [2].

Sec 40 Am 1984 No 88, Sch 1 (5); 2009 No 56, Sch 4.55.

Sec 41, heading Am 2005 No 98, Sch 1.17 [16].

Sec 41 Am 1984 No 88, Sch 1 (6); 2005 No 98, Sch 1.17 [11] [17].

Sec 41A Ins 1984 No 88, Sch 1 (7). Am 1991 No 88, Sch 4 (2) (6); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [18] [19].

Sec 41B, heading

Am 2005 No 98, Sch 1.17 [20].

Sec 41B Ins 1984 No 88, Sch 1 (7). Am 1987 No 35, Sch 1 (6); 1991 No 88, Sch 1 (2); 1992 No 23, Sch 1 (11); 2005 No 98, Sch 1.17 [21]–[27].

Sec 41BA Ins 1992 No 23, Sch 1 (12). Am 2005 No 98, Sch 1.17 [28] [29].

Sec 41C Ins 1984 No 88, Sch 1 (7). Am 1989 No 57, Sch 2 (2); 1991 No 88, Schs 1 (3), 4 (8); 2005 No 64, Sch 1.30 [1]; 2005 No 98, Sch 1.17 [30]–[34].

Sec 41D Ins 1984 No 88, Sch 1 (7). Subst 1989 No 57, Sch 2 (3). Am 1991 No 88, Sch 4 (9). Subst 2005 No 98, Sch 1.17 [35].

Page 89



Sec 42 Am 1984 No 88, Sch 1 (8); 1985 No 159, Sch 1 (7).

Sec 43 Am 1987 No 35, Sch 1 (7); 1991 No 88, Sch 4 (3) (13); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [36].

Sec 43A Ins 1990 No 46, Sch 1. Am 2005 No 64, Sch 1.30 [2]; 2005 No 98, Sch 1.17 [5] [37]–[39]; 2009 No 106, Sch 1.14 [2]–[4].

Sec 45 Am 1991 No 88, Schs 1 (4), 4 (14) (16); 2005 No 98, Sch 1.17 [40].

Part 3, Div 4A Ins 1985 No 159, Sch 1 (8).

Sec 45A Ins 1985 No 159, Sch 1 (8). Am 1991 No 88, Sch 4 (4); 1992 No 23, Sch 1 (13); 1999 No 37, Sch 1 [3]; 2005 No 98, Sch 1.17 [14] [15]; 2008 No 48, Sch 3 [17]; 2010 No 59, Sch 1.20 [3] [4].

Sec 45B Ins 1985 No 159, Sch 1 (8). Am 2009 No 56, Sch 4.55.

Sec 45C Ins 1985 No 159, Sch 1 (8). Am 2005 No 98, Sch 1.17 [11].

Sec 45D, heading

Ins 1985 No 159, Sch 1 (8). Am 2005 No 98, Sch 1.17 [20].

Sec 45D Ins 1985 No 159, Sch 1 (8). Am 1991 No 88, Sch 4 (5) (7); 2005 No 98, Sch 1.17 [18].

Sec 45E Ins 1985 No 159, Sch 1 (8). Am 1990 No 118, Sch 3. Subst 1992 No 23, Sch 1 (14). Am 2005 No 64, Sch 1.30 [3]; 2005 No 98, Sch 1.17 [41].

Sec 45EA Ins 1992 No 23, Sch 1 (14). Am 2005 No 98, Sch 1.17 [42] [43].

Sec 45F Ins 1985 No 159, Sch 1 (8). Am 1989 No 57, Sch 2 (4); 1991 No 88, Sch 4 (10); 1992 No 23, Sch 1 (15); 2005 No 64, Sch 1.30 [4]; 2005 No 98, Sch 1.17 [31] [32] [44]–[46].

Sec 45G Ins 1985 No 159, Sch 1 (8). Subst 1989 No 57, Sch 2 (5). Am 1991 No 88, Sch 4 (11). Subst 2005 No 98, Sch 1.17 [47].

Sec 45H Ins 1985 No 159, Sch 1 (8).

Sec 45I Ins 1985 No 159, Sch 1 (8). Am 1987 No 35, Sch 1 (8); 1991 No 88, Sch 4 (15); 2005 No 98, Sch 1.17 [48].

Part 3, Div 5, heading

Am 1991 No 88, Sch 1 (5); 2004 No 91, Sch 1.27 [4].

Sec 47 Am 2001 No 34, Sch 2.44; 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [49].

Sec 48 Am 1985 No 159, Sch 1 (9); 1991 No 88, Sch 4 (12); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [50].

Sec 48A Ins 1991 No 88, Sch 1 (6). Am 2004 No 91, Sch 1.27 [3]; 2007 No 27, Sch 1.45 [2]; 2012 No 95, Sch 1.14.

Part 3, Div 6, heading

Subst 1989 No 57, Sch 1 (4).

Sec 49 Subst 1989 No 57, Sch 1 (5). Am 1994 No 59, Sch 1 (2); 1998 No 136, Sch 1 [10]–[14]; 1999 No 37, Sch 1 [4] [5]; 2002 No 62, Sch 1 [11]–[14]; 2005 No 98, Sch 1.17 [51]. Subst 2008 No 48, Sch 3 [18].

Sec 50 Rep 1989 No 57, Sch 1 (5).

Sec 51 Am 1987 No 35, Sch 1 (9); 1989 No 57, Sch 1 (6); 1991 No 88, Sch 1 (7); 1994 No 59, Sch 1 (3); 1998 No 136, Sch 1 [15]–[18]; 1999 No 37, Sch 1 [6] [7]. Subst 2002 No 62, Sch 1 [15]; 2008 No 48, Sch 3 [19].

Sec 52 Subst 1989 No 57, Sch 1 (7). Am 1998 No 136, Sch 1 [19] [20]; 2001 No 90, Sch 1 [14]–[16]; 2002 No 62, Sch 1 [16] [17]; 2005 No 98, Sch 1.17 [8] [52]; 2008 No 48, Sch 3 [20]–[22].

Page 90



Sec 52A Ins 1989 No 57, Sch 1 (8). Am 1991 No 88, Sch 1 (7); 1994 No 59, Sch 1 (4); 1998 No 136, Sch 1 [21]; 1999 No 37, Sch 1 [8] [9]. Subst 2001 No 90, Sch 1 [17]. Am 2002 No 62, Sch 1 [18].

Sec 52B Ins 1993 No 37, Sch 2. Subst 2001 No 90, Sch 1 [17].

Part 3, Div 7 Ins 2001 No 90, Sch 1 [18].

Sec 52C Ins 2001 No 90, Sch 1 [18]. Am 2005 No 98, Sch 1.17 [53]; 2010 No 84, Sch 2.12.

Secs 52D–52F Ins 2001 No 90, Sch 1 [18].

Sec 53 Am 2005 No 98, Sch 1.17 [54]; 2007 No 27, Sch 1.45 [3].

Sec 54 Am 1999 No 16, Sch 1.3 [1].

Sec 55 Am 2007 No 27, Sch 1.45 [4] [5].

Sec 56 Am 1991 No 94, Sch 1; 1999 No 16, Sch 1.3 [2]; 2007 No 27, Sch 1.45 [4]–[6].

Sec 57 Am 1989 No 57, Sch 1 (9); 1991 No 88, Sch 1 (7); 2002 No 62, Sch 1 [8]; 2005 No 98, Sch 1.17 [8] [55]; 2008 No 48, Sch 3 [23].


Sec 58 Am 1992 No 43, Sch 1; 1992 No 112, Sch 1; 2005 No 77, Sch 6.15; 2007 No 27, Sch 1.45 [4].

Sec 58, note Ins 2005 No 77, Sch 6.15.

Part 4A (secs 58A–58E)

Ins 2005 No 51, Sch 5 [1].

Sec 59 Am 2005 No 98, Sch 1.17 [56].

Sec 59A Ins 1985 No 97, sec 2. Am 1987 No 35, Sch 1 (10); 1987 No 209, Sch 28; 1989 No 193, Sch 1 (2).

Sec 59B Ins 1987 No 35, Sch 1 (11).

Sec 60 Am 1996 No 24, Sch 1.

Sec 61 Am 2005 No 98, Sch 1.17 [57].

Sec 61A Ins 2002 No 117, Sch 1. Rep 2006 No 89, sec 18.

Sec 62 Am 1992 No 112, Sch 1.

Sec 63 Am 1999 No 31, Sch 4.76; 2007 No 94, Sch 4.

Sec 63A Ins 1984 No 88, Sch 1 (9). Am 1985 No 159, Sch 1 (10); 1991 No 88, Sch 1 (8); 2005 No 98, Sch 1.17 [58].

Sec 63B Ins 1988 No 19, Sch 1 (3). Am 1991 No 88, Sch 1 (11). Subst 1992 No 23, Sch 1 (16).

Sec 63C Ins 1991 No 88, Sch 1 (9). Subst 2001 No 90, Sch 1 [19].

Sec 63D Ins 1991 No 88, Sch 1 (10). Am 2001 No 90, Sch 1 [20]; 2004 No 91, Sch 1.27 [5].

Sec 63E Ins 1992 No 23, Sch 1 (17).

Sec 63F Ins 2003 No 81, Sch 3.2. Am 2005 No 41, Sch 1 [3]. Subst 2008 No 48, Sch 3 [24]. Am 2012 No 58, Sch 1 [2].

Sec 63G Ins 2008 No 32, Sch 1 [1].

Sec 64 Am 1999 No 37, Sch 1 [10].

Sec 65 Ins 2001 No 90, Sch 1 [21].

Page 91



Sch 1 Am 1986 No 16, Sch 23; 1991 No 88, Sch 2 (2); 1991 No 94, Sch 1; 2004 No 114, Sch 2.17 [3].

Sch 1A Ins 2008 No 32, Sch 1 [2].

Page 92



Sch 2 Am 1984 No 88, Sch 1 (10); GG No 154 of 2.11.1984, p 5426; GG No 40 of 15.2.1985, pp 707, 717; 1985 No 48, sec 2; GG No 143 of 18.10.1985, pp 5419, 5428; 1985 No 137, sec 3; 1985 No 159, Sch 1 (11); 1985 No 167, sec 3; GG No 56 of 4.4.1986, p 1486; 1986 No 16, Sch 23; GG No 73 of 2.5.1986, pp 1898, 1927; GG No 81 of 16.5.1986, p 2152; GG No 169 of 24.10.1986, pp 5192, 5193; GG No 195 of 19.12.1986, p 6186; 1986 No 175, sec 3; 1986 No 205, Sch 2; GG No 25 of 6.2.1987, pp 573, 575; 1987 No 22, sec 3; 1987 No 24, Sch 1; 1987 No 29, sec 27 (2); 1987 No 34, Sch 1; 1987 No 58, Sch 4; 1987 No 59, sec 23; 1987 No 66, sec 34; 1987 No 103, sec 51 (a); 1987 No 104, Sch 3; 1987 No 111, Sch 1; 1987 No 119, sec 21 (2); 1987 No 124, sec 35; 1987 No 127, sec 6; 1987 No 134, sec 18; GG No 136 of 28.8.1987, p 4826; GG No 167 of 30.10.1987, p 6032; 1987 No 210, sec 41; 1987 No 284, Sch 1; GG No 28 of 12.2.1988, pp 825, 836; GG No 85 of 13.5.1988, pp 2651, 2653; 1988 No 34, Sch 2; 1988 No 35, sec 120; 1988 No 50, sec 22; 1988 No 56, sec 7; 1988 No 86, sec 25; 1988 No 90, Sch 2; 1988 No 103, Sch 1; 1988 No 109, sec 35ZL (am 2006 No 5, Sch 1 [3]); 1988 No 114, Sch 4; 1988 No 132, Sch 2; GG No 18 of 3.2.1989, pp 780, 787; GG No 34 of 23.3.1989, p 1518; GG No 55 of 5.5.1989, p 2634; 1989 No 34, Sch 1; 1989 No 65, Sch 1; 1989 No 98, Sch 1; GG No 78 of 23.6.1989, pp 3619, 3620; GG No 88 of 11.8.1989, pp 5263, 5264; 1989 No 107, Sch 1; 1989 No 121, Sch 1; 1989 No 130, Sch 1; GG No 93 of 8.9.1989, p 6583; 1989 No 141, Sch 2; 1989 No 158, sec 86; 1989 No 177, sec 4; 1989 No 192, Sch 3; 1989 No 195, Sch 1; 1989 No 230, Sch 4; 1989 No 235, sec 67; GG No 41 of 23.3.1990, p 2405; GG No 74 of 8.6.1990, p 4588; 1990 No 24, sec 23; 1990 No 25, sec 20; 1990 No 26, sec 20; GG No 93 of 27.7.1990, pp 6869, 6913; GG No 111 of 7.9.1990, pp 8023, 8035; 1990 No 60, Sch 9; GG No 125 of 12.10.1990, p 9024; GG No 141 of 9.11.1990, p 9817; 1990 No 78, Sch 2; 1990 No 117, Sch 4; GG No 28 of 8.2.1991, p 1058; GG No 57 of 12.4.1991, pp 2761, 2769; GG No 62 of 26.4.1991, p 3170; 1991 No 15, Sch 4; GG No 92 of 14.6.1991, pp 4575, 4576, 4582; GG No 108 of 19.7.1991, pp 5814, 5815; GG No 114 of 9.8.1991, p 6456; 1991 No 38, Sch 2; 1991 No 45, Sch 2; 1991 No 53, Sch 1; 1991 No 60, Sch 3; 1991 No 77, Sch 2; 1991 No 96, Sch 6; GG No 30 of 28.2.1992, p 1242; 1992 No 15, Sch 4; 1992 No 20, Sch 2; 1992 No 39, Sch 4; GG No 64 of 29.5.1992, p 3609; GG No 68 of 12.6.1992, pp 3882, 3883; 1992 No 47, Sch 2; GG No 102 of 21.8.1992, p 5962; 1993 No 15, Sch 2; 1993 No 24, Sch 3; 1993 No 54, Sch 1; 1993 No 67, sec 66; 1993 No 69, sec 33 (1); 1994 No 33, Sch 2; 1994 No 37, Sch 2; GG No 106 of 19.8.1994, p 4433; GG No 115 of 9.9.1994, p 5645; GG No 143 of 21.10.1994, p 6355; 1994 No 64, Sch 3; 1994 No 85, Sch 4; 1994 No 88, Sch 7; GG No 60 of 19.5.1995, p 2463; GG No 63 of 26.5.1995, p 2692; 1995 No 10, Sch 1.6; 1995 No 13, Sch 4.24; 1995 No 18, Sch 5.17; GG No 102 of 25.8.1995, p 4357; 1995 No 43, sec 19; 1995 No 52, Sch 2.2; 1995 No 57, Sch 1.4; 1995 No 89, Sch 8.3; 1995 No 95, Sch 4.20; 1995 No 96, Sch 2.3; 1995 No 102, Sch 6.7; 1996 No 14, Sch 1; 1996 No 39, Sch 4; 1996 No 40, Schs 2.4, 3.4; 1996 No 56, Sch 2; 1996 No 77, Sch 4.2; 1996 No 85, Sch 3.4; 1996 No 90, Sch 2.9; 1996 No 121, Sch 2.21; GG No 24 of 7.3.1997, p 1359; GG No 36 of 11.4.1997, p 1895 (see also GG No 40 of 18.4.1997, p 1994); GG No 40 of 18.4.1997, p 2002; 1996 No 122, Sch 7.11; 1997 No 43, Sch 4.2; 1997 No 62, Sch 1.8; GG No 83 of 25.7.1997, pp 5682, 5683; GG No 107 of 3.10.1997, p 8347; 1997 No 116, Sch 3.1; 1997 No 124, Sch 2.2; GG No 46 of 6.3.1998, p 1185; 1998 No 8, Sch 2.7; 1998 No 17, Sch 4.3; 1998 No 45, Sch 3.6; 1998 No 47, Sch 2.6; 1998 No 68, Sch 2.11; 1998 No 82, Sch 2.3; GG No 119 of 7.8.1998, pp 6023, 6024; GG No 125 of 21.8.1998, p 6506; 1998 No 110, Sch 1.4 [1]; 1998 No 111, Sch 3.4; 1998 No 128, Sch 4.3 [1]–[3]; 1998 No 143, Sch 6.21; 1998 No 170, Schs 3.14 [1] [2], 4.8; 1998 No 171, Sch 5.2; GG No 56 of 7.5.1999, p 3049; 1999 No 5, Sch 5.5; 1999 No 14, Sch 4 [1] [2]; 1999 No 76, Sch 10; GG No 3 of 14.1.2000, p 169; 2000 No 53, Sch 2.18; GG No 85 of 7.7.2000, p 6111; GG No 137 of 13.10.2000, pp 11013, 11014; 2000 No 102, Sch 3.10; 2000 No 109, Sch 2.6; 2001 No 15, Sch 6.4; 2001 No 16,

Page 93


Sch 6.4; 2001 No 17, Sch 5.5; GG No 95 of 8.6.2001, p 3417 (published in error—see GG No 108 of 6.7.2001, p 5224); 2001 No 41, Sch 4.1; 2001 No 52, Sch 1.8; 2001 No 57, Sch 7.5 [1] [2]; 2001 No 58, Sch 3.7 [1] [2]; 2001 No 59, Sch 3.5; GG No 122 of 10.8.2001, p 5927; GG No 143 of 21.9.2001, p 7882; 2001 No 86, Sch 3.2; 2001 No 107, Sch 7.6; 2002 No 30, Sch 6.6; 2002 No 38, Sch 5.10; 2002 No 39, Sch 5.5; 2002 No 55, Sch 1.7; 2002 No 60, Sch 1.2; 2002 No 64, Sch 3.3; 2003 No 14, Sch 3.3; 2003 No 17, Sch 3.10; 2003 No 40, Sch 1.42; 2003 No 45, Sch 2.17; 2003 No 65, Sch 8 [1] [2]; 2003 No 82, Sch 1.28; 2003 No 87, Sch


Sch 3 Ins 1985 No 159, Sch 1 (12). Am GG No 38 of 27.2.1987, p 1029; 1987 No 103, sec 51 (b); GG No 109 of 26.6.1987, pp 3178, 3321; GG No 167 of 30.10.1987, p 6029; GG No 28 of 12.2.1988, p 825; GG No 85 of 13.5.1988, p 2653. Subst GG No 108 of 29.6.1988, p 3429. Am 1988 No 34, Sch 2; 1988 No 46, sec 4; GG No 18 of 3.2.1989, pp 780, 787; GG No 34 of 23.3.1989, p 1524; GG No 78 of 23.6.1989, p 3613; GG No 93 of 8.9.1989, p 6583; 1989 No 164, sec 33; 1989 No 165, sec 69; 1989 No 192, Sch 3; GG No 125 of 12.10.1990, p 9021; 1990 No 78, Sch 2; 1990 No 108, Sch 1; 1990 No 118, Sch 3; GG No 57 of 12.4.1991, p 2770; GG No 92 of 14.6.1991, p 4583; GG No 108 of 19.7.1991, p 5813; GG No 114 of 9.8.1991, p 6457; 1991 No 60, Sch 3. Subst GG No 30 of 28.2.1992, p 1257. Am GG No 64 of 29.5.1992, p 3607; GG No 68 of 12.6.1992, p 3882; GG No 75 of 26.6.1992, p 4274; GG No 123 of 9.10.1992, p 7339; GG No 41 of 30.4.1993, p 1952; GG No 94 of 27.8.1993, p 4863; GG No 117 of 22.10.1993, p 6355; GG No 35 of 11.2.1994, p 603; GG No 78 of 10.6.1994, p 2759; GG No 60 of 19.5.1995, p 2463; GG No 79 of 30.6.1995, p 3436; GG No 97 of 11.8.1995, p 4117; GG No 138 of 10.11.1995, pp 7698, 7699; GG No 145 of 1.12.1995, p 8117; GG No 152 of 15.12.1995, p 8498; GG No 43 of 4.4.1996, p 1489; GG No 87 of 19.7.1996, p 4107; GG No 110 of 27.9.1996, p 6523; 1996 No 104, Sch 2.2; GG No 18 of 14.2.1997, pp 546, 547; GG No 36 of 11.4.1997, p 1895 (see also GG No 40 of 18.4.1997, p 1994); GG No 60 of 6.6.1997, p 3982; 1997 No 65, Sch 4.21; GG No 83 of 25.7.1997, p 5682; GG No 86 of 1.8.1997, p 5826; GG No 107 of 3.10.1997, p 8346; GG No 22 of 6.2.1998, p 522; GG No 46 of 6.3.1998, p 1162; GG No 104 of 3.7.1998, pp 5317, 5318; GG No 115 of 31.7.1998, p 5799; GG No 125 of 21.8.1998, pp 6505, 6507; 1998 No 110, Sch 1.4 [2]; GG No 72 of 25.6.1999, p 4083; GG No 85 of 7.7.2000, p 6111; GG No 103 of 11.8.2000, p 7406; GG No 109 of 25.8.2000, p 7905; 2000 No 77, Sch 3.6; GG No 34 of 2.2.2001, p 434; GG No 93 of 1.6.2001, p 2978; GG No 42 of 15.2.2002, p 828 (published in error—see erratum in GG No 54 of 1.3.2002, p 1231); GG No 59 of 15.3.2002, p 1606; 2002 No 42, Sch 4.8; GG No 89 of 23.5.2003, p 4837; GG No 114 of 18.7.2003, p 7260; GG No 163 of 10.10.2003, p 10011; GG No 191 of 5.12.2003, p 10946; GG No 51 of 5.3.2004, pp 998, 999; GG No 134 of 13.8.2004, pp 6452, 6453; GG No 147 of 17.9.2004, p 7532; 2005 (670); 2006 (199); 2006 (386), Sch 1 [2] [3]; 2006 No 68, Sch 19.20; 2006 No 94, Sch 3.29 [2]; 2007 (209), Sch 1 [1] [2]; 2007 No 92, Sch 4.14 [3]; 2008 (352); 2009 No 90, Sch 2.1; 2009 No 106, Sch 2.29. Subst 2010 (29), Sch 1. Am 2010 No 31, Sch 7.5; 2010 (308), Sch 1 [2] [3]; 2010 No 62, Sch 2.4 [2]; 2010 No 71, Sch 4.2; 2011 (139), cl 3; 2011 (231), Sch 1 [1] [2]; 2011 (381), cl 3 (2); 2011 (493), cl 3; 2011 No 48, Sch 2.10; 2011 No 62, Sch 2.26 [2]; 2013 (284), cl 3; 2013 (342), cl 3; 2013 (593), cl 3.

Sch 4 Ins 2001 No 90, Sch 1 [22]. Am 2002 No 62, Sch 1 [19] [20]; 2004 No 91, Sch 1.27 [6]–[8]; 2005 No 51, Sch 5 [2] [3]; 2005 No 64, Sch 1.30 [5]; 2006 No 50, Sch 6.5 [7]; 2008 No 48, Sch 3 [25] [26]; 2013 No 47, Sch 1.22 [2].

The whole Act Am 2006 No 94, Sch 3.29 [1] (“NSW Police” omitted wherever occurring, “the NSW Police Force” inserted instead).

Page 94
