Commonwealth Numbered Acts

AUDIT AMENDMENT ACT 1989 No. 82 of 1989 - SECT 26

26. After section 72 of the Principal Act the following section is inserted:
Guidelines by Ministers

"73. (1) The regulations (including regulations made in accordance with
section 63 or 63A) may authorise a Minister to issue guidelines to officers or
any other persons performing duties in relation to matters for which that
Minister is responsible, being guidelines about any of the matters about which
regulations may be made under this Act.

"(2) Guidelines shall not be inconsistent:

   (a)  with this or any other Act;

   (b)  with regulations in force under this Act or any other Act; or

   (c)  with directions given under section 72.

"(3) A guideline is a disallowable instrument for the purposes of section 46A
of the Acts Interpretation Act 1901.".