Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p48
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 118601–121322

of a fee by the body to the Commonwealth in respect of the carrying out of an inspection and audit to which the arrangement relates.

Audit fees
"63q. (1) Where the Auditor-General carries out, whether under this Part or otherwise, an inspection and audit of the accounts and records of a body—
      (a) determined by the Minister administering this Act to be a body to which this section applies; or
      (b) included in a class of bodies determined by the Minister administering this Act to be a class of bodies to which this section applies,
or reports to the appropriate Minister concerning the financial statements of such a body, there are payable by that body to the Commonwealth, in respect of the inspection and audit, or of the giving of the report, fees and charges in accordance with a scale of fees and charges determined by the Auditor-General in a manner approved by the Minister administering this Act, being a scale applicable to that body.
"(2) The Minister administering this Act may exempt a body included in a class of bodies referred to in paragraph (1)(b) from the payment of fees and charges under sub-section (1).".

55. Section 67 of the Principal Act is repealed and the following section substituted:

Persons failing to attend to give evidence, &c.
"67. (1) A person shall not fail—
      (a) to attend before the Auditor-General, or the independent auditor, for the purpose of being examined;
      (b) to produce any accounts or records;
      (c) to be sworn or make a declaration or affirmation; or
      (d) to answer any lawful question,
when required to do so by the Auditor-General, or by the independent auditor, as the case may be, under this Act.
Penalty: $200.
"(2) Where a person is required under this Act to attend before the Auditor-General or the independent auditor, he is entitled to be paid such expenses as the Auditor-General, or the independent auditor, as the case may be, certifies to be reasonable.
"(3) In this section, 'independent auditor' has the same meaning as it has in Division 3 of Part VI.".

Persons taking false oath or making false declaration guilty of perjury
56. Section 68 of the Principal Act is amended—
      (a) by inserting in paragraph (b) "or the independent auditor" after "Auditor-General"; and
      (b) by adding at the end thereof the following sub-section:
    "(2) In this section, 'independent auditor' has the same meaning as it has in Division 3 of Part VI.".
57. Section 70 of the Principal Act is repealed and the following Part inserted in its stead:

"PART XIIa—LOSSES OF, AND DAMAGE TO, PUBLIC PROPERTY

Definition
      "70aa. (1) In this Part, unless the contrary intention appears—
      'Department' means—
          (a)