Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 5

             (1)  In this Act, unless the contrary intention appears:

"Agency" has the same meaning as in the Financial Management and Accountability Act 1997 .

"Audit Office " means the Australian National Audit Office established by section 38.

"Auditor-General function" means a function that the Auditor-General has under this Act or any other Act, and includes any function that the Auditor-General has when acting as auditor under the Corporations Act 2001 .

"Chief Executive" has the same meaning as in the Financial Management and Accountability Act 1997 .

"Commonwealth authority" has the same meaning as in the Commonwealth Authorities and Companies Act 1997.

Note:          Subsection (2) is also relevant to determining whether a body is a Commonwealth authority for the purposes of this Act.

"Commonwealth company" has the same meaning as in the Commonwealth Authorities and Companies Act 1997 .

"director" , in relation to a Commonwealth company or a subsidiary of a Commonwealth company, has the same meaning as in the Commonwealth Authorities and Companies Act 1997 .

"Finance Minister " means the Minister who is the Finance Minister within the meaning of the Financial Management and Accountability Act 1997 .

"FMA official" means a person who is an official within the meaning of the Financial Management and Accountability Act 1997.

"GBE or government business enterprise" has the same meaning as in the Commonwealth Authorities and Companies Act 1997.

"Joint Committee of Public Accounts and Audit" means the Joint Committee of Public Accounts and Audit provided for in the Public Accounts and Audit Committee Act 1951 .

"laws of the Commonwealth" means:

                     (a)  the Constitution; and

                     (b)  Acts; and

                     (c)  regulations and other instruments made under Acts.

"Minister" includes the President of the Senate and the Speaker of the House of Representatives.

"officer" , in relation to a Commonwealth authority or a subsidiary of a Commonwealth authority, has the same meaning as in the Commonwealth Authorities and Companies Act 1997 .

"performance audit" , in relation to a person or body, means a review or examination of any aspect of the operations of the person or body.

"responsible Minister" means:

                     (a)  in relation to an Agency--the Minister who is responsible for the Agency;

                     (b)  in relation to a Commonwealth authority or any of its subsidiaries--the Minister who is responsible for the authority;

                     (c)  in relation to a Commonwealth company or any of its subsidiaries:

                              (i)  the Minister who is prescribed by regulations under the Commonwealth Authorities and Companies Act 1997 as the Minister responsible for the Commonwealth company; or

                             (ii)  if no Minister is prescribed--the Minister who is responsible for the Commonwealth company.

"senior manager" , in relation to a Commonwealth company or a subsidiary of a Commonwealth company, has the same meaning as in the Commonwealth Authorities and Companies Act 1997 .

"subsidiary" , in relation to a Commonwealth authority or Commonwealth company, means an entity that is controlled by the Commonwealth authority or Commonwealth company. For this purpose, entity and control have the same meanings as in the accounting standard that applies for the purpose of deciding whether a company has to prepare consolidated financial statements under the Corporations Act 2001 .

             (2)  The issue of whether a body corporate is a Commonwealth authority for the purpose of this Act is to be determined by reference to the definition in section 7 of the Commonwealth Authorities and Companies Act 1997 and is not affected by any provision in a law that states that the body corporate is not a Commonwealth authority for the purposes of that Act.