Commonwealth Consolidated Acts

HIGHER EDUCATION SUPPORT ACT 2003 - SECT 19.10

             (1)  A higher education provider must give to the Minister a financial statement for each * annual financial reporting period for the provider in which:

                     (a)  the provider receives assistance under this Chapter; or

                     (b)  a student of the provider receives assistance under Chapter 3.

             (2)  The statement:

                     (a)  must be in the form approved by the Minister; and

                     (b)  must be provided together with a report on the statement by an independent * qualified auditor; and

                     (c)  must be provided within 6 months after the end of the * annual financial reporting period for which the statement was given.

             (3)  An annual financial reporting period , for a higher education provider, is the period of 12 months:

                     (a)  to which the provider's accounts relate; and

                     (b)  that is notified in writing to the Minister as the provider's annual financial reporting period.