Commonwealth Consolidated Acts(1) The Minister may, by notice in writing served on the proprietor of an approved nursing home (other than a Government nursing home), request the proprietor of the nursing home to prepare, from the books, documents and other records kept by the proprietor in accordance with paragraph 40AA(6)(ca) or (cb), with a condition determined under paragraph 40AA(6)(d), with subsection 61(1) or (1A) or with a notice under subsection 61(2), such accounts with respect to the nursing home as are specified in the notice and to furnish a copy of the accounts so prepared, together with the report referred to in subsection (3), to the Minister.
(2) A notice under subsection (1) shall specify the manner in which, and the period in respect of which, the accounts to which the notice relates are to be prepared.
(3) Before furnishing under subsection (1) a copy of accounts prepared with respect to a nursing home, the proprietor of the nursing home shall cause a person who is a registered company auditor under a law of a State or Territory to audit those accounts and to report whether, in the person's opinion, the accounts were properly drawn up so as to give a true and fair view of:
(a) the financial affairs of the nursing home as at the end of the period to which the accounts relate; and
(b) the income and expenditure of the nursing home for the period to which the accounts relate.
(4) Where, at the expiration of a period of 3 months, or of such longer period as the Minister allows, after the service on the proprietor of a nursing home of a notice under subsection (1), the proprietor of the nursing home has not complied with the notice, the Minister may, by notice in writing served on the proprietor of the nursing home:
(a) suspend the approval of the nursing home for such period as is specified in the notice (not being a period that commences before the date of service of the notice); or
(b) revoke the approval of the nursing home.
(5) In this section, accounts includes a balance sheet and such other statements as are prescribed.
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