Document ID: chunk:federal_register_of_legislation:C2023C00356:section:5:p1
Version: federal_register_of_legislation:C2023C00356
Segment Type: section
Provision Reference: s 5 (pt 1/2)
Character Range: 8568–11612

5  Definitions
  In this Act, unless the contrary intention appears:
accountable authority, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
assurance review means a review conducted in accordance with the standards set by the Auditor‑General under section 24 for assurance reviews.
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.
Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
Commonwealth company has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
Commonwealth partner has the meaning given by subsection 18B(2).
corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
director, of a Commonwealth company, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
Finance Minister means the Minister who is the Finance Minister within the meaning of the Public Governance, Performance and Accountability Act 2013.
GBE or government business enterprise has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
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.
non‑corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
official, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
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.
priority assurance review has the meaning given by subsection 19A(5).
responsible Minister:
 (a) in relation to a Commonwealth entity or a Commonwealth company—has the same meaning as in the Public Governance, Performance and Accountability Act 2013; and
 (b) in relation to a Commonwealth partner—means the Minister responsible for achieving the Commonwealth purpose concerned; and
 (c) in relation to a subsidiary of a corporate Commonwealth entity or a Commonwealth company—the responsible