Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person or body whose financial statements are audited as mentioned in section 12 or 13 is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor‑General.
(2) Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed.
(3) The Auditor‑General, on behalf of the Commonwealth, may recover unpaid fees as a debt in a court of competent jurisdiction.
(4) In the annual report under section 28, the Auditor‑General must include details of the basis on which the Auditor‑General determined the audit fees that applied during the financial year concerned.
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