Document ID: chunk:federal_register_of_legislation:C2004A01041:clause:1b_6:p1
Version: federal_register_of_legislation:C2004A01041
Segment Type: clause
Provision Reference: sch 1B cl 6 (pt 1/6)
Character Range: 4676–7450

6  Definitions

  In this Schedule, unless the contrary intention appears:

AEC means the Australian Electoral Commission.

Note: Section 11 is also relevant to this definition.

approved auditor has the meaning given by the regulations.

auditor, in relation to a reporting unit, means:
 (a) the person who is the holder of the position of auditor of the reporting unit under section 256; or
 (b) where a firm is the holder of the position—each person who is, from time to time, a member of the firm and is an approved auditor.

Australian Accounting Standards means the accounting standards:
 (a) issued by the Australian Accounting Standards Board; or
 (b) issued by CPA Australia and by The Institute of Chartered Accountants in Australia and adopted by the Australian Accounting Standards Board;
as in force, or applicable, from time to time, as modified by regulations made for the purpose of this definition.

Australian Auditing Standards means the auditing and assurance standards issued by CPA Australia and The Institute of Chartered Accountants in Australia as in force, or applicable, from time to time.

AWA means an Australian workplace agreement under Part VID of the Workplace Relations Act.

award means an award or order that has been reduced to writing under subsection 143(1) of the Workplace Relations Act, but does not include an order made by the Commission in a proceeding under Subdivision B of Division 3 of Part VIA of that Act.

breach includes non‑observance.

certified agreement means an agreement certified under Division 4 of Part VIB of the Workplace Relations Act.

civil penalty provision has the meaning given by subsection 305(2).

collective body means:
 (a) in relation to an organisation—the committee of management or a conference, council, committee, panel or other body of or within the organisation; and
 (b) in relation to a branch of an organisation—the committee of management or a conference, council, committee, panel or other body of or within the branch.

collegiate electoral system, in relation to an election for an office in an organisation, means a method of election comprising a first stage, at which persons are elected to a number of offices by a direct voting system, and a subsequent stage or subsequent stages at which persons are elected by and from a body of persons consisting only of:
 (a) persons elected at the last preceding stage; or
 (b) persons elected at the last preceding stage and other persons (being in number not more than 15% of the number of persons comprising the body) holding offices in the organisation (including the office to which the election relates), not including any person holding such an office merely because of having filled a casual vacancy in the office within the last 12