Public Finance and Audit Act 1983 · Contents Page New South Wales Public Finance and Audit Act...

New South Wales

Public Finance and Audit Act 1983 No 152

Status information

Currency of version

Historical version for 4 January 2013 to 16 May 2013 (generated 17 May 2013 at 15:32). Legislation on the NSW legislation website is usually updated within 3 working days.

Provisions in forceAll the provisions displayed in this version of the legislation have commenced. For commencement and other details see the Historical notes.

Does not include amendments by:National Parks and Wildlife Amendment (Jenolan Caves Reserves) Act 2005 No 83 (not commenced)

This version of the legislation is compiled and maintained in a database of legislation by the Parliamentary Counsel’sOffice and published on the NSW legislation website.

Contents

New South Wales


Page

Part 1 Preliminary1 Name of Act 22 Commencement 23 (Repealed) 24 Definitions 2

4A Relationship with Corporations legislation 6

Part 2 Public finance administration

Division 1 Public accounts

5 Treasurer’s accounts 86 Preparation of consolidated financial statements and general

government sector financial statements 87, 7A (Repealed) 8

8 Monthly statements and half-yearly reviews 9

Historical version for 4.1.2013 to 16.5.2013 (generated on 17.05.2013 at 15:32)


Contents

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Division 2 Accounting arrangements

9 Treasurer’s directions 1010 Treasurer’s expenditure control authority 1111 Internal control and audit 1212 Commitment etc of expenditure 12

12A Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister 13

13 Payment of accounts 1313A Working accounts 13

14 Unclaimed money 14

Division 3 Public banking and investment arrangements

15 Agreement with bank, building society or credit union 1416 Accounts to be kept in banks, building societies or credit unions

1517 Official account not to be opened without authority 1518 Banking of public money 1619 Interest on accounts 1620 Investment of funds 16

Division 4 Appropriation provisions

21 Money not to be paid out unless authorised 1621A Special appropriations 16

22 Expenditure for certain services or works 1722A The Revenue Equalisation Account 17

23 Lapsing of appropriation of revenue 1823A Transfers in relation to commitments 18

24 Transfer of functions between Departments etc 1925 Payments authorised on lapse of appropriation 2026 Power to vary the annual appropriation 2027 Loan money to be carried to Consolidated Fund 21

27A Preparation and presentation of Budget Papers 2227AA Content of Budget Papers 2227AB Time at which Budget is to be presented to Parliament 23

Part 3 Audit

Division 1 The Auditor-General

27B The Auditor-General 2428 Appointment etc 25

28A Veto of proposed appointment of Auditor-General 2529 Declaration of office 2530 Deputy Auditor-General 2531 Auditor-General shall communicate with Treasurer 26

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Contents

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32 Search in public books 2633 Auditor-General may obtain opinion of law officer 26

Division 1A The Audit Office

33A Establishment of Audit Office 2733B Staff of Audit Office 2733C Auditor-General may determine employment conditions 2733D Auditor-General may enter into agreements 2833E Role of Auditor-General in industrial proceedings 2833F Executive officers 2833G Delegation of Auditor-General’s functions 29

Division 2 Audit—generally

34 (Repealed) 2935 Inspection and audit of books and records of accounting officers

2936 Access to records, information etc 3037 Access to records of bank, building society or credit union 3138 Secrecy 32

Division 2A Performance audits of activities

38A Definitions 3238B Performance audit by Auditor-General 3338C Report of performance audit 3338D (Repealed) 3438E Tabling etc of reports under sec 38C 34

Division 3 General audit of statutory bodies

39 Application and interpretation 3440 Amendment of Schedule 2 3541 Keeping of books and records 36

41A Preparation of financial report 3641B Nature of financial reports 36

41BA Variation of requirements 3741C Auditing etc of financial report 3741D Return of audited financial report etc to statutory body 39

42 Application for extension 3943 Inspection and audit of financial reports, books and records of

statutory bodies 3943A General audit of former statutory bodies 40

Division 4 Particular audit of statutory bodies, funds and accounts

44 Application and interpretation 4045 Particular audit 41

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Contents

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Division 4A General audit of Departments

45A Application and interpretation 4145B Amendment of Schedule 3 4245C Keeping of books 4345D Preparation of financial reports 4345E Nature of financial reports 44

45EA Variation of requirements 4445F Auditing etc of financial reports 4445G Return of audited financial report etc to Department Head 4545H Application for extension 4545I Inspection and audit of financial reports, books and records of

Departments 46

Division 5 Audit and review of the Audit Office

46 Definition 4647 Appointment and functions of auditor 4648 Auditing of financial report and records 46

48A Review of Audit Office 47

Division 6 Auditor-General’s annual report etc

49 Examination of consolidated financial statements and general government sector financial statements 48

50 (Repealed) 4851 Presentation of financial statements and opinions to Legislative

Assembly 4952 Auditor-General’s reports 49

52A Auditor-General’s report to be presented to Parliament 5052B Tabling etc of special reports 50

Division 7 Protected disclosures to Auditor-General

52C Definitions 5052D Complaints about waste of public money 5052E Reports by Auditor-General 5152F Presentation of reports to Parliament 51

Part 4 The Public Accounts Committee53 Definitions 5354 Constitution of Public Accounts Committee 5355 Chair and Deputy Chair of Committee 5456 Procedure of Committee 5457 Functions of Committee 55

57A Power to veto proposed appointment of Auditor-General 5658 Evidence 56

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Contents

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Part 4A Payment of tax-equivalents58A Definitions 6058B Treasurer may direct statutory bodies to pay tax-equivalents 6058C Assessment of tax-equivalents—National scheme 6158D Assessment of tax-equivalents—State scheme 6158E Tax-equivalents to be credited to Consolidated Fund 62

Part 5 Miscellaneous59 Form of books, records etc 63

59A Treasury Fire Risks Account 6359B Payment of certain amounts by statutory authority to

Consolidated Fund 6460 Recovery of money and value of property 6561 Misappropriation of money or property 66

61A (Repealed) 6762 Offences—generally 6763 Proceedings for offences 67

63A Reference of matters to Public Accounts Committee 6763B Notification of controlled entities 6863C Documents presented to Clerk of House of Parliament 6863D Personal liability 6963E Delegation of Treasurer’s functions 6963F Status of Workers Compensation Insurance Fund 6963G Oversight of electricity industry restructuring 69

64 Regulations 7065 Savings, transitional and other provisions 70

Schedule 1 The Auditor-General 71Schedule 1A Oversight of electricity industry restructuring 75

Schedule 2 Statutory bodies 77Schedule 3 Departments 80Schedule 4 Savings, transitional and other provisions 82

NotesTable of amending instruments 87Table of amendments 111

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New South Wales

An Act to make provision with respect to the administration and audit of publicfinances and for other purposes.


Public Finance and Audit Act 1983 No 152Section 1

Part 1 Preliminary

1 Name of Act

This Act may be cited as the Public Finance and Audit Act 1983.

2 Commencement

(1) Part 1, Divisions 1 and 4 of Part 2, section 34 and Division 5 of Part 3shall be deemed to have commenced on 1 July 1983.

(2) Except as provided by subsection (1), this Act shall commence on suchday as may be appointed by the Governor in respect thereof and as maybe notified by proclamation published in the Gazette.

3 (Repealed)

4 Definitions

(1) In this Act, except in so far as the context or subject-matter otherwiseindicates or requires:accounting manual, in relation to an authority, means the accountingmanual of the authority referred to in section 11 (3).accounting officer means:(a) a person who by any law, regulation or appointment is charged

with the duty of collecting or receiving, or who actually collectsor receives, or who is charged with the duty of disbursing, or whoactually disburses, any public money,

(b) a person who by any law, regulation or appointment is authorisedto commit or incur the expenditure of public money,

(c) a person who by any law, regulation or appointment is chargedwith a duty relating to the keeping of accounts with respect topublic money, or

(d) a person who by any law, regulation or appointment is chargedwith a duty relating to the purchase, receipt, issue, sale, custody,control, management or disposal of, or the accounting for, publicproperty or who actually purchases, receives, issues, sells, keepsin custody, controls, manages, disposes of, or accounts for, publicproperty.

Audit Office means the Audit Office of New South Wales establishedby this Act.auditor means a person appointed to be an auditor pursuant to section35.Australian Accounting Standards means the standards issued by theAustralian Accounting Standards Board as in force for the time being.

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Public Finance and Audit Act 1983 No 152 Section 4

authority means:(a) a Division of the Government Service within the meaning of the

Public Sector Employment and Management Act 2002,(a1) the NSW Police Force,(b) the Teaching Service,(c) a statutory authority, or(d) a person, group of persons or body prescribed for the purposes of

this definition.Budget Papers means the Budget Papers of the Government tabled inParliament in connection with annual Appropriation Bills.consolidated financial statements means the consolidated financialstatements for the State prepared by the Treasurer under section 6 (1).Consolidated Fund means the fund formed as referred to in section 39of the Constitution Act 1902.Financial Agreement means the Financial Agreement set forth in theSchedule to the Financial Agreement Act 1994 as amended by anysubsequent agreement approved by Parliament.financial year, in relation to:(a) the consolidated financial statements or the general government

sector financial statements, means the period from 1 July to thenext following 30 June,

(b) a statutory authority, means:(i) except as provided by subparagraph (iii), the period

specified as the financial year of the statutory authority inor pursuant to the Act by or under which the statutoryauthority is appointed, constituted or regulated,

(ii) except as provided by subparagraph (iii), where no periodis specified as referred to in subparagraph (i), the periodfrom 1 July to the next following 30 June, or

(iii) where the Treasurer, pursuant to subsection (1A),determines the financial year of the statutory authority, thefinancial year so determined, or

(c) a Department referred to in Division 4A of Part 3, means:(i) except as provided by subparagraph (ii), the period from 1

July to the next following 30 June, or(ii) where the Treasurer, pursuant to subsection (1A),

determines the financial year of the Department, thefinancial year so determined.

general government sector means New South Wales agencies oractivities listed or described as part of the general government sector by

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the Australian Bureau of Statistics (which are listed or described inaccordance with international statistics conventions).general government sector financial statements means the financialstatements for the general government sector prepared by the Treasurerunder section 6 (1).GFS means Government Finance Statistics as reported by theAustralian Bureau of Statistics.Head of an authority means:(a) in relation to a Division of the Government Service within the

meaning of the Public Sector Employment and Management Act2002—the appropriate Division Head within the meaning of thatAct,

(a1) in relation to the NSW Police Force—the Commissioner ofPolice,

(b) in relation to the Teaching Service—the Director-General of theDepartment of Education and Training,

(c) in relation to a statutory authority:(i) where the statutory authority is an individual or a

corporation sole—the individual or corporation sole, or(ii) in any other case—the chief executive officer of the

statutory authority or the person who exercises thefunctions of a chief executive officer in relation to thestatutory authority, or

(d) in relation to a person, group of persons or body prescribed forthe purposes of the definition of authority in this section—suchperson as is prescribed for the purposes of this definition inrelation to the person, group of persons or body.

loan Act includes the Financial Agreement, but does not include aprescribed enactment.money includes any instrument ordering or authorising the payment ofmoney, being an instrument of a kind which may be lodged with a bank,building society or credit union for the purpose of enabling the bank,building society or credit union to collect money so payable and creditthat money to an account with that bank, building society or creditunion, and any bill of exchange, postal order, money order andpromissory note.officer of an authority means:(a) in relation to a Division of the Government Service within the

meaning of the Public Sector Employment and Management Act2002—a member of the Government Service,

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(a1) in relation to the NSW Police Force—a member of the NSWPolice Force,

(b) in relation to the Teaching Service—an officer or temporaryemployee of that Service,

(c) in relation to a statutory authority—a member of the statutoryauthority or a person appointed to or by or employed within thestatutory authority, or

(d) in relation to a person, group of persons or body prescribed forthe purposes of the definition of authority in this section—suchperson as is prescribed for the purposes of this definition inrelation to the persons, group of persons or body,

and includes, in relation to an authority referred to in paragraphs (a)–(c),such other persons as may be prescribed for the purposes of thisdefinition in relation to the authority.other money means money or securities of any kind for the payment ofmoney, collected, received or held by the Treasurer or an officer of anauthority in the course of the official duties of the Treasurer or officer,not being public money.other property means property, other than money, held by the Treasureror an officer of an authority in the course of the official duties of theTreasurer or officer, not being public property.prescribed requirements, in relation to an authority, meansrequirements prescribed by or under this Act or any other law applyingto the authority, Treasurer’s directions applying to the authority or theaccounting manual of the authority.public money includes:(a) securities and all revenue, loans and other money whatever,

collected, received or held by, for, or on account of the State, and(b) without limiting the generality of paragraph (a):

(i) money which, pursuant to any Act, is directed to be paid toor expressed to form part of the Consolidated Fund or theSpecial Deposits Account, and

(ii) such money, or money of such class or description ofmoney, as is prescribed for the purposes of this definition.

public property means all property, other than public money, held byany person for or on behalf of the State.regulation means a regulation made under this Act.Special Deposits Account means:(a) an account of funds which the Treasurer is, by statutory or other

authority, required to hold otherwise than for or on account of theConsolidated Fund,

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Public Finance and Audit Act 1983 No 152Section 4A

(b) an account of money directed to be paid to the Special DepositsAccount by or under this or any other Act, or

(c) an account of such other money, not directed by or under this orany other Act to be placed to the credit of another account, whichthe Treasurer directs to be carried to the Special DepositsAccount.

statutory authority means:(a) a statutory body representing the Crown, or(b) a person, group of persons or body (whether or not being a

statutory body representing the Crown) to which Division 3 ofPart 3 applies.

Treasurer’s direction means a direction issued under section 9.Treasurer’s expenditure control authority means a Treasurer’sexpenditure control authority issued under section 10.

(1A) The Treasurer may, by notice in writing to a statutory authority or aDepartment Head, determine the financial year of the statutory authorityor the Department, as the case may be.

(2) In this Act, a reference to the Crown is a reference to the Crown in rightof the State.

(3) In this Act, a reference to:(a) a function includes a reference to a power, authority and duty,

and(b) the exercise of a function includes, where the function is a duty,

a reference to the performance of the duty.

(4) Notes included in this Act do not form part of this Act.

4A Relationship with Corporations legislation

(1) The regulations may declare a matter that is dealt with by this Act or theregulations to be an excluded matter for the purposes of section 5F ofthe Corporations Act 2001 of the Commonwealth in relation to:(a) the whole of the Corporations legislation to which Part 1.1A of

the Corporations Act 2001 of the Commonwealth applies, or(b) a specified provision of that legislation, or(c) that legislation other than a specified provision, or(d) that legislation otherwise than to a specified extent.Note. Section 5F of the Corporations Act 2001 of the Commonwealth providesthat if a State law declares a matter to be an excluded matter for the purposesof that section in relation to all or part of the Corporations legislation of theCommonwealth, then the provisions that are the subject of the declaration willnot apply in relation to that matter in the State concerned.

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Public Finance and Audit Act 1983 No 152 Section 4A

(2) The regulations may declare a relevant provision of this Act to be aCorporations legislation displacement provision for the purposes ofsection 5G of the Corporations Act 2001 of the Commonwealth (eithergenerally or specifically in relation to a provision of the Corporationslegislation to which Part 1.1A of the Corporations Act 2001 of theCommonwealth applies).Note. Section 5G of the Corporations Act 2001 of the Commonwealth providesthat if a State law declares a provision of a State law to be a Corporationslegislation displacement provision, then any provision of the Corporationslegislation with which the State provision would otherwise be inconsistent doesnot apply in the State concerned to the extent necessary to avoid theinconsistency.

(3) In this section:matter includes act, omission, body, person or thing.relevant provision of this Act means a provision that is:(a) a post-commencement provision within the meaning of section

5G of the Corporations Act 2001 of the Commonwealth, or(b) materially amended within the meaning of that section on or after

the commencement of the Corporations Act 2001 of theCommonwealth if the amendment is enacted on or after thatcommencement.

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Part 2 Public finance administration

Division 1 Public accounts

5 Treasurer’s accounts

(1) The Treasurer shall cause to be kept accounts relating to theConsolidated Fund, the Special Deposits Account and such other moneyas the Treasurer may determine under such separate heads as theTreasurer may direct.

(2) In spite of any other Act or law, the Treasurer is not required to causeany account in, or relating to, the Consolidated Fund or the SpecialDeposits Account to be kept in the Treasury.

(3) An account referred to in any Act or law relating to the ConsolidatedFund or the Special Deposits Account, and in or at the Treasuryimmediately before the date of the commencement of this subsection, isfrom that date to be caused to be kept by the Treasurer in accordancewith subsection (1), either in the Treasury or outside the Treasury.

6 Preparation of consolidated financial statements and general government sector financial statements

(1) As soon as practicable after the end of each financial year, the Treasureris to prepare:(a) consolidated financial statements for the State as at 30 June in

that financial year, being a whole of government financial reportfor the State prepared in accordance with Australian AccountingStandards, and

(b) financial statements for the general government sector as at 30June in that financial year, being a financial report for the generalgovernment sector prepared in accordance with AustralianAccounting Standards.

(2) The consolidated financial statements and general government sectorfinancial statements may be presented in a single report, in such form ormanner as the Treasurer may determine.

(3) The Treasurer may combine, include or amalgamate with, or presenttogether with, in such form or manner as the Treasurer may determine,or attach to, the statements required to be prepared under this sectionsuch other reports as the Treasurer may determine.

(4) On or before 15 September, the Treasurer is to transmit the statementsprepared under this section in relation to the preceding financial year tothe Auditor-General.

7, 7A (Repealed)

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8 Monthly statements and half-yearly reviews

(1) The Treasurer is to publicly release a statement for each month (amonthly statement), by the end of the following month, setting out thebudget time projections and year-to-date balances for the major generalgovernment sector aggregates disclosed in the Budget.

(2) The Treasurer may delay the release of a monthly statement if, at or nearthe time at which the statement would otherwise be released, other keyreporting documents are (or are to be) released, such as the Budget, thehalf-yearly review (referred to in subsection (3)), the consolidatedfinancial statements and the general government sector financialstatements.

(3) The Treasurer is to publicly release a statement (the half-yearly review)by 31 December in each year containing:(a) revised projections for the current financial year and an

explanation of any significant variation in those revisedprojections from the original budget time projections, and

(b) revised forward estimates, for major aggregates, over 3 years,and

(c) the latest economic projections for the current financial year andan explanation of any significant variation from the budget timeprojections contained in the Budget Papers.

(4) The half-yearly review is to be based on actual results as at the end ofthe previous October.

(5) The Treasurer may determine to change the presentation in a monthlystatement or the half-yearly review from that adopted in the precedingBudget.

(6) The Treasurer is to present a copy of a determination made undersubsection (5) to the Legislative Assembly on a day within 14 days aftermaking the determination, if the Legislative Assembly is sitting on thatday.

(7) If at the time when the Treasurer seeks to present a copy of adetermination to the Legislative Assembly the Legislative Assembly isnot sitting, the Treasurer is to present a copy of the determination to theClerk of the Legislative Assembly to be dealt with in accordance withsection 63C.

(8) The Treasurer may include such other matters in a monthly statement orthe half-yearly review as the Treasurer determines.

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Division 2 Accounting arrangements

9 Treasurer’s directions

(1) The Treasurer may, from time to time, issue directions to accountingofficers and officers of an authority with respect to the principles,practices and procedures to be observed in the administration of thefinancial affairs of the State and may, at any time, amend, vary or cancela direction so issued.

(2) Without limiting the generality of subsection (1), the Treasurer mayissue directions relating to:(a) the accounting for receipts and payments of money,(b) money recoverable by the State,(c) the recording, issue and control of public property and other

property,(d) the sale and disposition of public property and other property,(e) banking arrangements,(f) the writing off of debts,(g) the preparation of the consolidated financial statements, general

government sector financial statements and other financialreports,

(h) the preparation of estimates,(i) the commitment of expenditure,(j) the control and management of budget allocations,(k) budgeting and accounting,

(k1) the establishment and operation of working accounts within theSpecial Deposits Account,

(l) the insurance and protection of public property and otherproperty,

(m) controls for computer-based accounting systems,(n) the form and content of financial reports and the accounting

policies to be observed in preparing those reports,(o) the payment, into an account in the Special Deposits Account for

an authority, of a percentage (not being less than 50 per cent) ofthe proceeds of a sale or lease of a surplus asset vested in, usedby or under the control of the authority,

(p) the purposes for which an authority may expend proceedsreferred to in paragraph (o), being purposes in connection withthe acquisition or maintenance of capital assets, and

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(q) the transfer of funds, for the settlement of a claim by oneauthority against another authority, between accounts maintainedby the Treasury for the purposes of those authorities,notwithstanding any Act relating to the appropriation of thosefunds.

(3) A provision of a direction issued under this section may:(a) apply generally or be limited in its application by reference to

specified exceptions or factors,(b) apply differently according to different factors of a specified

kind, or(c) authorise any matter or thing to be from time to time determined,

applied or regulated by any specified person, group of persons orbody,

or may do any combination of those things.

(4) A direction issued under this section shall not apply to or in respect of:(a) (Repealed)(b) a university, or(c) a person, group of persons or body prescribed for the purposes of

this section.

10 Treasurer’s expenditure control authority

(1) The Treasurer may, from time to time, issue a Treasurer’s expenditurecontrol authority regulating the expenditure of money from theConsolidated Fund.

(2) A Treasurer’s expenditure control authority may:(a) be a standing authority regulating the expenditure of money in

general terms,(b) be limited as to the period during which it may operate to regulate

the expenditure of money,(c) be limited as to the nature of the transactions in respect of which

money may be expended,(d) be limited to a particular transaction or series of transactions, or(e) be contained in the Treasurer’s directions or in a separate

instrument.

(3) A reference in this section to the regulation of the expenditure of moneyincludes a reference to the commitment of money for expenditure.

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11 Internal control and audit

(1) The Head of an authority shall ensure that there is an effective systemof internal control over the financial and related operations of theauthority, including:(a) management policies and requirements made by the provisions of

this Act and the prescribed requirements,(b) sound practices for the efficient, effective and economical

management of functions by each organisational branch orsection within the authority,

(c) a system of authorisation and recording and procedures adequateto provide accounting control in relation to assets, liabilities,receipts and expenses,

(d) proper segregation of functional responsibilities, and(e) procedures to review the adequacies of and compliance with the

system of internal control.

(2) Wherever practicable, the Head of an authority shall establish andmaintain an effective internal audit organisation which shall beresponsible to the Head of an authority for:(a) the regular appraisal of the adequacy of and compliance with the

system of internal control,(b) the review of operations or programs to ascertain whether results

are consistent with established objectives and goals and whetherthe operations or programs are being carried out as planned, and

(c) the reporting directly at regular intervals to the Head of theauthority as to the result of any appraisal, inspection,investigation, examination or review made by the internal auditorganisation.

(3) The Head of an authority shall supervise the preparation andmaintenance of an accounting manual for use within the authority.

(4) To the extent of any inconsistency between the provisions of theregulations or the Treasurer’s directions and the provisions of anaccounting manual, the provisions of the regulations or the Treasurer’sdirections, as the case may require, shall, to the extent of theinconsistency, prevail.

12 Commitment etc of expenditure

(1) Expenditure shall be committed or incurred by an officer of an authorityonly within the limits of a delegation in writing conferred on the officerby a person entitled to make the delegation.

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(2) An officer of an authority who commits or incurs expenditure shall beresponsible for the exercise of due economy.

(3) An officer of an authority must not, without the authorisation of theTreasurer, incur any liability that would result in a payment out of theConsolidated Fund in excess of the amount to be provided out of theConsolidated Fund in accordance with an Appropriation Act or this Act.

(4) Nothing in this or any other section of this Act prevents an officer of anauthority from being authorised to commit or incur expenditure that islegally available for the use of any authority.

12A Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister

(1) A Minister to whom a sum of money is appropriated out of theConsolidated Fund for a use or purpose (whether by an annualAppropriation Act or other Act) may:(a) delegate to another Minister or to an officer of any authority, or(b) authorise another Minister to delegate to an officer of any

authority,the committing or incurring of expenditure from the sum soappropriated.

(2) A Minister who is authorised to make payments for a use or purposefrom any account in the Special Deposits Account may:(a) delegate to another Minister or to an officer of any authority, or(b) authorise another Minister to delegate to an officer of any

authority,the committing or incurring of expenditure from the money in thataccount.

(3) This section has effect for the purposes of section 12 and any other lawof the State.

13 Payment of accounts

An officer of an authority shall not authorise the payment of an account:(a) unless the account has been approved for payment by a person

who is duly authorised to approve the payment, or(b) otherwise than in accordance with the Treasurer’s directions.

13A Working accounts

(1) The Treasurer may establish a working account for an authority withinthe Special Deposits Account.

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(2) Despite the provisions of any other Act, the Treasurer may authorise anauthority to retain in a working account money received by it from thefollowing:(a) the provision of goods or services (or both),(b) donations and contributions,(c) any other sources authorised by the Treasurer,instead of paying it into the Consolidated Fund.

14 Unclaimed money

(1) This section does not apply to or in respect of an authority:(a) to which the Unclaimed Money Act 1995 applies, or(b) in respect of which, by or under any Act by which the authority

is appointed, constituted or regulated, provision is made for theregulation, payment or appropriation of unclaimed money.

(2) Except in so far as the regulations may otherwise provide, moneywhich, by virtue of the office or employment of an officer of anauthority, has come into the possession or under the control of theofficer for or on account of or for the use or benefit of a person otherthan the authority and:(a) which has been unclaimed for a period of 3 months, or(b) in respect of which a claim has been made but is not, on the

expiration of a period of 2 years after the money came into thepossession of or under the control of the officer being proceededwith,

shall be paid into the Consolidated Fund.

(3) (Repealed)

(4) Where the Treasurer is satisfied that a person is entitled to money whichhas been paid into the Consolidated Fund pursuant to subsection (2), themoney is, by virtue of this subsection, appropriated from theConsolidated Fund for the purpose of enabling its payment to the personand the Treasurer may withdraw the money from the Consolidated Fundand pay the money to the person accordingly.

Division 3 Public banking and investment arrangements

15 Agreement with bank, building society or credit union

(1) The Treasurer may agree with any bank, building society or credit unionupon such terms and conditions as the Treasurer may think fit for:(a) the receipt, custody, payment and transmission of public money,

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(b) the inscription, management and payment of interest on thepublic debt within or without New South Wales,

(c) the making of advances, the charges relating to advances and theinterest payable by or to the bank, building society or credit unionupon balances or advances, and

(d) the conduct of the banking business of the State generally.

(2) An agreement referred to in subsection (1) shall not be made to haveeffect within New South Wales for more than 1 year unless it containsa provision that it may be terminated at any time on the giving of 6months’ notice.

16 Accounts to be kept in banks, building societies or credit unions

(1) Authorities may open such accounts in such banks, building societiesand credit unions and on such terms as the Treasurer determines for thebanking of public money.

(2) Money of authorities that is in such accounts with a bank, buildingsociety or credit union is, if the accounts are accounts of the kindreferred to in section 5 (1), subject to any arrangement between thebank, building society or credit union and the Treasurer under which thebank, building society or credit union is authorised to set off, inaccordance with the agreement, the credit and debit balances in theaccounts. This subsection applies despite any Act or law.

17 Official account not to be opened without authority

(1) An accounting officer shall not, without the authorisation in writing ofthe Treasurer, open an account with a bank, building society or creditunion for the payment or receipt of public money.

(2) A bank, building society or credit union shall not, without theauthorisation in writing of the Treasurer, permit an accounting officerto open an account referred to in subsection (1), or to have an overdrafton such an account.

(3) The Treasurer may permit a statutory body (being a person, group ofpersons or body specified in Schedule 2) to operate and keep funds inan account referred to in subsection (1).

(4) If permission is given under subsection (3), the Treasurer may:(a) close any account within the Special Deposits Account

established in relation to the statutory body, and(b) transfer any balance in that account to the account referred to in

subsection (3).

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(5) Subsections (3) and (4) have effect notwithstanding the provisions ofany other Act.

18 Banking of public money

An accounting officer collecting or receiving public money is to bankthe money collected or received in accordance with this Act, theregulations and any directions of the Treasurer.

19 Interest on accounts

The several accounts of the Treasurer in any one bank, building societyor credit union shall, for interest purposes, be considered as oneaccount.

20 Investment of funds

Without limiting any authority granted by or under any other Act toinvest public money, any such money may be invested:(a) on deposit with a bank and on deposit with, or by way of

withdrawable shares in, a building society or credit union,(b) in the purchase of a bill of exchange that is drawn, accepted or

endorsed by a bank, building society or credit union,(c) in a loan to a person who is a dealer in the short term money

market and in relation to whom, at the time the loan is made, theReserve Bank of Australia stands as lender of last resort,

(d) in the purchase of securities, the repayment of which isguaranteed by the Government of New South Wales or of theCommonwealth, or

(e) in any prescribed investment.

Division 4 Appropriation provisions

21 Money not to be paid out unless authorised

Money shall not be drawn from:(a) the Consolidated Fund, except under the authority of an Act of

Parliament, or(b) an account within the Special Deposits Account, except for the

purposes of the account and under such authority as may beapplicable to the constitution of the account.

21A Special appropriations

(1) A provision of any Act which appropriates money from theConsolidated Fund for a specified purpose operates only to the extent

Page 16



necessary to meet any shortfall in the cost of meeting that purpose afterthe application of money for that purpose from a working accountestablished under section 13A.

(2) A provision of any Act (other than an Appropriation Act) whichappropriates money from the Consolidated Fund for a specified purposeshown in the Estimates of the Consolidated Fund operates only to theextent necessary to meet any shortfall in the cost of meeting thatpurpose after the appropriation of money for that purpose under anAppropriation Act.

(3) In this section:Appropriation Act means an Act with the object of appropriating sumsof money for the ordinary annual services of the Government or capitalworks and services of the Government, or both.

22 Expenditure for certain services or works

(1) Notwithstanding section 21, where, after an Act is passed in respect ofa financial year appropriating money out of the Consolidated Fund tomeet the requirements of that financial year, the exigencies ofGovernment so require, the Treasurer may, with the approval of theGovernor, determine that there shall be paid from the ConsolidatedFund, in anticipation of appropriation by Parliament, such additionalsums as may be necessary in the public interest to provide forexpenditure of a recurrent nature or for capital works and services.

(2) Details of the sums paid from the Consolidated Fund pursuant to adetermination under subsection (1) shall be included in any Billintroduced with the object of appropriating sums of money for theordinary annual services of the Government or capital works andservices of the Government during the financial year next succeedingthe financial year in respect of which the sums were paid from theConsolidated Fund pursuant to the determination.

22A The Revenue Equalisation Account

(1) The Treasurer may establish a Revenue Equalisation Account withinthe Special Deposits Account.

(2) The Treasurer may, with the approval of the Governor, transfer from theConsolidated Fund to the Revenue Equalisation Account such sums asthe Treasurer may determine.

(3) The sums that may be transferred from the Consolidated Fund to theRevenue Equalisation Account pursuant to this section are in additionto any sums that may be so transferred pursuant to any Actappropriating money from the Consolidated Fund.

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(4) Details of the sums transferred from the Consolidated Fund to theRevenue Equalisation Account pursuant to this section shall be includedin any Bill introduced with the object of appropriating sums of moneyfor the ordinary annual services of the Government or capital works andservices of the Government during the financial year next succeedingthat in which the transfer occurs.

(5) Money shall not be drawn from the Revenue Equalisation Accountotherwise than by way of transfer from that Account to the ConsolidatedFund.

23 Lapsing of appropriation of revenue

(1) Except as provided by subsection (2), every appropriation out of theConsolidated Fund for any financial year shall lapse and cease to haveany effect for any purpose at the close of that year.

(2) Where, in relation to any appropriation for salaries or wages orpayments in the nature of salaries or wages, an amount, not exceeding:(a) the total of the sums required to meet so much of those salaries,

wages or payments as is chargeable in respect of that part of thepay period current at 30 June in any year which terminates on thatday, and

(b) the total of the sums required to meet so much of those salaries,wages or payments as is, pursuant to a lawful determination madeon or before 30 June in any such year, required to meet salaries,wages or payments for that pay period or any pay periodoccurring before that pay period, or both,

is transferred to the credit of a suspense account within the SpecialDeposits Account, and the amount so transferred is thereafter applied inor towards meeting those salaries, wages or payments for that payperiod or those pay periods, as the case may require, the amount sotransferred shall, for the purposes of this section, be deemed to havebeen applied during the financial year in relation to which theappropriation was made.

23A Transfers in relation to commitments

(1) If:(a) goods or services chargeable to an appropriation out of the

Consolidated Fund for any financial year have not been paid by30 June in that year, and

(b) the Treasurer or a person specified for the time being in aTreasurer’s direction is of the opinion that the goods or servicesmight reasonably have been expected to be paid for by that date,

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the Treasurer or person may approve the transfer of the amountinvolved to the credit of a suspense account within the Special DepositsAccount, and the amount so transferred shall thereafter, except asprovided by subsection (3), be applied in or towards meeting the cost ofthe goods or services.

(2) Any amount transferred under subsection (1) shall, notwithstandingsection 23 (1), be deemed to have been applied during the precedingfinancial year.

(3) Any amounts or portions of amounts transferred under subsection (1)which have not been applied for the purpose required by 30 Septemberfirst occurring after that financial year shall be repaid to theConsolidated Fund.

(4) The Treasurer shall, as soon as practicable, after 30 June in each year,prepare, for inclusion in the consolidated financial statements, astatement accounting for transfers made under subsection (1) during thepreceding financial year.

24 Transfer of functions between Departments etc

(1) Notwithstanding the provisions of any Appropriation Act, where, afterthe passing of an Appropriation Act for any financial year theresponsibility for a service or function for which an appropriation ismade in the Appropriation Act for that year is transferred, theappropriation shall not lapse and may be issued and applied, inaccordance with such determination as may be made by the Treasurer,for or towards the service or function the responsibility for which istransferred.

(2) The Treasurer shall lay or cause to be laid before the LegislativeAssembly, within 6 sitting days after the determination is made undersubsection (1), details of the appropriation the subject of thedetermination.

(3) If the Legislative Assembly passes a resolution, of which notice hasbeen given within 6 sitting days of the Legislative Assembly after thedetails of an appropriation the subject of a determination undersubsection (1) have been laid before it, disallowing the appropriation orany part thereof, the appropriation or part thereof ceases to have effect.

(4) For the purposes of this section, sitting days shall be counted whether ornot they occur in the same session.

(5) Where the Treasurer has made a determination under subsection (1) inrelation to an appropriation, the Treasurer shall prepare the consolidatedfinancial statements for the financial year in relation to which thedetermination is made as if the whole of the appropriation in respect of

Page 19



which the determination is made had been applied in accordance withthe determination as from the beginning of that financial year.

25 Payments authorised on lapse of appropriation

If, before the close of any financial year, no Act is passed appropriatingmoney out of the Consolidated Fund to meet the requirements of thenext succeeding financial year, the Treasurer may pay such sums as maybe necessary to meet those requirements, subject to the followingprovisions:(a) the authority of the Treasurer under this section shall cease upon

the passing of the Appropriation Act for the next succeedingfinancial year, and shall not extend beyond the period of the first3 months of that succeeding financial year,

(b) upon the passing of the Appropriation Act, all payments madeunder the authority of this section shall be regarded and treatedfor all purposes as payments made out of the money appropriatedby that Act,

(c) the payments made under the authority of this section shall notexceed, in total, such amount as would be equivalent to onequarter of the amount appropriated under the Appropriation Actfor the immediately preceding financial year, adjusted bytwo-thirds of the percentage change in:(i) except as provided by subparagraph (ii)—the Consumer

Price Index (All Groups Index) for Sydney issued by theAustralian Statistician, or

(ii) where some other group of numbers or of amounts relatingto the price of goods and services, which is issued by theAustralian Statistician, is prescribed for the purposes ofthis subparagraph—the group of numbers or of amounts soprescribed,

for the quarter of that year commencing on and including 1January and ending on and including the next succeeding 31March from the corresponding quarter of the previous year,

(d) when the estimates of expenditure for that succeeding financialyear have been presented to Parliament, and the rate ofexpenditure in those estimates is, in any case, lower than the rateof expenditure authorised in the Appropriation Act for the lastpreceding financial year, the payments made under the authorityof this section shall not exceed those lower rates.

26 Power to vary the annual appropriation

(1) If the Commonwealth, in any financial year:

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(a) provides for the making of a specific purpose payment notincluded in the receipts and payments estimates of the State forthe financial year,

(b) provides for an increase in the amount of a specific purposepayment in excess of the amount shown in the receipts andpayments estimates of the State for the financial year, or

(c) does not provide the whole of the amount of a specific purposepayment as shown in the receipts and payments estimates of theState for the financial year,

the Treasurer may amend the appropriate receipts and paymentsestimates of the State for that year as if the Treasurer had receivedadvice from the Commonwealth, at the time those estimates werepresented to Parliament, that:(d) the specific purpose payment or the increase in the amount of the

specific purpose payment would have been provided to the Stateby the Commonwealth in that year, or

(e) the whole of the amount of the specific purpose payment wouldnot have been provided to the State by the Commonwealth in thatyear,

as the case requires.

(2) Where, under subsection (1), the Treasurer amends the appropriatereceipts and payments estimates of the State for a financial year toprovide for the making of a specific purpose payment or an increase ordecrease in the amount of a specific purpose payment, appropriationsfor that year for the purpose of the specific purpose payment may, as thecase may require, be made, increased or decreased accordingly.

(3) The Treasurer shall lay or cause to be laid before the LegislativeAssembly, within 6 sitting days of the day on which the estimates areamended under subsection (1), a copy of the estimates as so amended.

(4) For the purposes of this section, sitting days shall be counted, whetheror not they occur in the same session.

27 Loan money to be carried to Consolidated Fund

(1) All money borrowed under the authority of any loan Act, except moneyborrowed by way of overdraft under the authority of clause 5 of Part Iof the Financial Agreement solely for temporary purposes, shall becarried to the Consolidated Fund.

(2) Money borrowed by way of overdraft under the authority of clause 5 ofPart I of the Financial Agreement solely for temporary purposes shallnot be expended except in accordance with the provisions of this or anyother Act.

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(3) In this section, Financial Agreement means the Financial Agreementset forth in the Schedule to the Financial Agreement Ratification Act1928 as varied from time to time.

27A Preparation and presentation of Budget Papers

(1) The Budget Papers are to be presented on a basis that covers the generalgovernment sector.

(2) The primary financial statements in the Budget Papers are to beprepared in accordance with Australian Accounting Standards andpresented in a format that accords with Australian AccountingStandards.

(3) The Treasurer may determine that the standards referred to insubsection (2) should be departed from if the Treasurer is of the opinionthat the departure is necessary in a particular case to present an accurateview of the financial position detailed in the Budget Papers.

(4) The Treasurer is to prepare a report on any such departure containingdetails of, and reasons for, the departure and the report is to be tabled ineach House of Parliament with the Budget Papers.

(5) It is not necessary for the Budget Papers to be presented so as to includenotes within the meaning of Australian Accounting Standards.

(6) In this section:primary financial statements in the Budget Papers means the financialstatements referred to in section 27AA (2) (e).

27AA Content of Budget Papers

(1) The budget aggregates relating to the general government sector are tobe for a 6-year period comprising the Budget year, the 2 prior years andthe 3 forward years.

(2) The Budget Papers are to include the following:(a) a Budget policy statement that includes the following:

(i) the matters required to be included in the Budget Papers bysection 8 of the Fiscal Responsibility Act 2012,

(ii) 4-year projections (being for the Budget year and 3forward years) of all major economic and financialvariables,

(b) revised estimates for the year prior to the budget year, and anexplanation of any significant variations in major aggregatesfrom the Budget estimates for that year, for the generalgovernment sector,

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Public Finance and Audit Act 1983 No 152 Section 27AB

(c) information about the results and services and total expenses ofeach service group,

(d) financial statements prepared in accordance with the UniformPresentation Framework,

(e) the following financial statements:(i) a statement of financial position for the general

government sector,(ii) an operating statement for the general government sector,

(iii) a cash flow statement for the general government sector.(f) (Repealed)

(3) The Budget Papers may include any other matters.

(4) In this section, Uniform Presentation Framework means theframework for financial reporting:(a) that is based on reporting conventions for the time being of the

Australian Bureau of Statistics for its GFS reporting, and(b) that is agreed by the Australian Loan Council from time to time.

27AB Time at which Budget is to be presented to Parliament

(1) The Budget Papers for a budget year are to be tabled in the LegislativeAssembly before the end of the prior financial year, except as providedby this section.

(2) If:(a) the Legislative Assembly is not sitting in the last 2 months of the

financial year prior to the budget year, or(b) there is a State election in the financial year prior to the budget

year,the Budget Papers may be tabled in the Legislative Assembly as soon aspossible within the budget year.

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Public Finance and Audit Act 1983 No 152Section 27B

Part 3 Audit

Division 1 The Auditor-General

27B The Auditor-General

(1) There is to be an Auditor-General for the State.

(2) The Auditor-General has the functions conferred or imposed on theAuditor-General by law.

(3) The Auditor-General’s functions include the following:(a) to audit the consolidated financial statements, the general

government sector financial statements and any other financialreports that the Auditor-General is required or authorised to auditby law,

(b) to provide any particular audit or audit-related service toParliament at the joint request of both Houses of Parliament,

(c) to provide any particular audit or audit-related service to theTreasurer at the request of the Treasurer or to any other Ministerat the request of that other Minister,

(d) to report to Parliament as required or authorised by law,(e) to do anything that is incidental to the exercise of the

Auditor-General’s functions.

(4) The Auditor-General may exercise his or her functions in such manneras the Auditor-General thinks fit. However, the Auditor-General isrequired:(a) to have regard to recognised professional standards and practices,

and(b) to comply with any relevant requirements imposed by law.

(5) The Auditor-General may, in the exercise of his or her functions, haveregard to whether there has been:(a) any wastage of public resources, or(b) any lack of probity or financial prudence in the management or

application of public resources.

(6) Nothing in this Act entitles the Auditor-General to question the meritsof policy objectives of the Government, including:(a) any policy objective of the Government contained in a record of

a policy decision of Cabinet, and(b) a policy direction of a Minister, and

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(c) a policy statement in any Budget Paper or other documentevidencing a policy direction of the Cabinet or a Minister.

(6A) Towards defraying the costs and expenses of any particular audit oraudit-related service provided at the request of both Houses ofParliament or of a Minister under subsection (3), there is payable to theAuditor-General, out of funds available for the expenditure ofParliament or of the Minister (as the case requires), such amounts atsuch times as the Treasurer decides.

(7) In this section, by law means by or under this or any other Act or law.

28 Appointment etc

(1) The Auditor-General is to be appointed by the Governor for a term of 7years and is not eligible for re-appointment, including re-appointmentafter the end of that term.

(2) Part 1 of Schedule 1 has effect.

28A Veto of proposed appointment of Auditor-General

(1) A person is not to be appointed as Auditor-General until:(a) a proposal that the person be appointed has been referred to the

Public Accounts Committee under section 57A, and(b) either the period that the Committee has under that section to veto

the proposed appointment has ended without the Committeehaving vetoed the proposed appointment or the Committeenotifies the Treasurer that it has decided not to veto the proposedappointment.

(2) A person may be proposed for appointment on more than one occasion.

29 Declaration of office

(1) The Auditor-General, on being appointed under this Act, shall, beforeexercising the powers or performing the duties conferred or imposed onthe Auditor-General by this Act, make and subscribe, before one of theJudges of the Supreme Court, a declaration in the form of Part 2 ofSchedule 1.

(2) The declaration made and subscribed pursuant to subsection (1) shall bekept among the records of the Supreme Court.

30 Deputy Auditor-General

(1) A Deputy Auditor-General may be appointed by the Governor to act inthe office of the Auditor-General at any time while the Auditor-Generalis absent from office through illness or any other cause or while there isa vacancy in the office of the Auditor-General.

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(2) An appointment under subsection (1) may be made whether or not, atthe time at which the appointment is made, the Auditor-General isabsent from office as referred to in that subsection or there is a vacancyin the office of Auditor-General as so referred to.

(3) Section 29 applies to and in respect of the Deputy Auditor-General inthe same way as it applies to and in respect of the Auditor-General.

(4) The Deputy Auditor-General, while acting as referred to in subsection(1), shall be deemed to be the Auditor-General and shall have and mayexercise the functions of the Auditor-General.

(5) No person shall be concerned to inquire whether or not any occasion hasarisen requiring or authorising a person to act in the office of theAuditor-General, and all things done or omitted to be done by thatperson while so acting shall be as valid and effectual and shall have thesame consequences as if they had been done or omitted to be done bythe Auditor-General.

31 Auditor-General shall communicate with Treasurer

(1) The Auditor-General shall communicate with the Treasurer upon allmatters arising under this Act or the prescribed requirements and which,in the opinion of the Auditor-General, are sufficiently significant to bebrought to the Treasurer’s attention.

(2) The Auditor-General shall transmit to the Treasurer the name of anyperson failing to comply with any of the provisions of this Act or theprescribed requirements.

(3) Upon the name of a person being transmitted to the Treasurer undersubsection (2) and until the failure of that person is made good to thesatisfaction of the Auditor-General, the payment of any salary or moneydue or to become due to that person may, subject to and in accordancewith the regulations, be withheld.

32 Search in public books

The Auditor-General may cause a search to be made in and any extractsto be taken from any book, document or record, in any public office,without paying any fee therefor.

33 Auditor-General may obtain opinion of law officer

The Auditor-General shall be entitled to lay before the Attorney Generalor Crown Solicitor a case in writing as to any question regarding theinterpretation of this Act, the Constitution Act 1902, or any other Act,or the prescribed requirements concerning the functions of theAuditor-General and the Attorney General or Crown Solicitor, as thecase may be, shall give a written opinion on the case.

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Division 1A The Audit Office

33A Establishment of Audit Office

(1) The Audit Office of New South Wales is established by this Act.

(2) The Audit Office consists of those persons who are for the time beingappointed by the Auditor-General under section 33B.

(3) The Auditor-General is not a member of the Audit Office but is taken,for all purposes, to be the person who exercises the functions of chiefexecutive officer in relation to the Audit Office.

33B Staff of Audit Office

(1) The Auditor-General may appoint, as members of staff of the AuditOffice, such persons as may be necessary to enable the Auditor-Generalto exercise the Auditor-General’s functions.

(2) Those persons are taken to be employed by the Government of NewSouth Wales in the service of the Crown, except as provided by section33E.

(3) Each person who is appointed as a member of staff of the Audit Officecontinues, subject to the provisions of this Division and the terms of theperson’s appointment, to be employed in the Audit Office at thediscretion of the Auditor-General.

(4) Chapter 2 of the Public Sector Employment and Management Act 2002does not apply to the appointment or employment of a person as amember of staff of the Audit Office.

33C Auditor-General may determine employment conditions

(1) The Auditor-General may from time to time make determinations fixingthe conditions and benefits of employment of the members of staff ofthe Audit Office and their salary, wages and other remuneration. Sucha determination can provide for redundancy and severance paymentsand for remuneration packaging.

(2) The conditions, benefits, salary, wages and other remuneration of amember of staff of the Audit Office are, except in so far as provision isotherwise made by law, such as may be fixed by a determination madeunder this section.

(3) A member of staff may sue for and recover the amount of remunerationof the member that is determined under this section. For that purpose,the determination is taken to be a State industrial instrument.

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Public Finance and Audit Act 1983 No 152Section 33D

33D Auditor-General may enter into agreements

(1) The Auditor-General may enter into an agreement with any associationor organisation representing a group or class of staff of the Audit Officewith respect to industrial matters.

(2) Any such agreement binds all persons in the class or group affected bythe agreement, and no such person (whether a member of theassociation or organisation with which the agreement was entered intoor not) has any right of appeal against the terms of the agreement.

(3) An agreement under this section is not an enterprise agreement withinthe meaning of the Industrial Relations Act 1996. However, theAuditor-General may enter into such an enterprise agreement as theemployer of the members of staff concerned.

33E Role of Auditor-General in industrial proceedings

The Auditor-General is, for the purposes of any proceedings relating tomembers of staff of the Audit Office held before a competent tribunalhaving jurisdiction to deal with industrial matters, taken to be theemployer of the staff.

33F Executive officers

(1) In this section:employment of an executive officer means:(a) the appointment of, or failure to appoint, a person to a vacant

executive position, or(b) the removal, retirement, termination of employment or other

cessation of office of the executive officer, or(c) any disciplinary proceedings or disciplinary action taken against

the executive officer, or(d) the remuneration or conditions of employment of the executive

officer.executive officer means a person holding an executive position.executive position means a position in the Audit Office that:(a) has a salary greater than the maximum salary applicable to a

grade 12 clerk’s position in the Public Service, and(b) is designated by the Auditor-General as an executive position.

(2) The contract of employment of an executive officer may provide for thepayment of compensation to the officer on the removal or terminationof employment of the executive officer.

(3) The Auditor-General may remove an executive officer from anexecutive position at any time for any or no reason and without notice.

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Public Finance and Audit Act 1983 No 152 Section 33G

The person is not, except as may be provided in the person’s contract ofemployment, entitled to any compensation for the removal from office.

(4) The employment of an executive officer, or any matter, question ordispute relating to any such employment, is not an industrial matter forthe purposes of the Industrial Relations Act 1996. This subsectionapplies whether or not any person has been appointed to a vacantexecutive position.

(5) Part 6 (Unfair dismissals), Part 7 (Public sector promotion anddisciplinary appeals) and Part 9 (Unfair contracts) of Chapter 2 of theIndustrial Relations Act 1996 do not apply to or in respect of theemployment of an executive officer.

(6) Any State industrial instrument (whether made before or after thecommencement of this section) does not have effect in so far as it relatesto the employment of executive officers.

(7) Subsection (6) does not prevent the Auditor-General from applying theprovisions of an award or industrial agreement (including adetermination under section 33C) to the employment of an executiveofficer.

(8) (Repealed)

(9) No proceedings for an order in the nature of prohibition, certiorari ormandamus or for a declaration or injunction or for any other relief, liein respect of the appointment of or failure to appoint a person to anexecutive position, the entitlement or non-entitlement of a person to beso appointed or the validity or invalidity of any such appointment.

(10) This section prevails over any inconsistent provision of any other Act orlaw or of the terms of appointment of, or contract of employment with,an executive officer.

33G Delegation of Auditor-General’s functions

The Auditor-General may delegate any of the Auditor-General’sfunctions under this or any other Act (other than this power ofdelegation) to a member of staff of the Audit Office.

Division 2 Audit—generally

34 (Repealed)

35 Inspection and audit of books and records of accounting officers

(1) The Auditor-General may appoint, in writing, a person (whether or notthat person is an officer of an authority) or a firm to be an auditor for thepurposes of this Act.

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(2) The Auditor-General:(a) may, whenever the Auditor-General thinks fit, and(b) shall, whenever required by the Treasurer so to do,inspect, examine and audit, or cause an auditor to inspect, examine andaudit, the books and records of any accounting officer and of any otherperson who is subject to the provisions of this Act or the prescribedrequirements of whose financial report the Auditor-General isauthorised or required to audit and into whose possession or underwhose control any public money, other money, public property or otherproperty has come.

(3) An auditor who has made an inspection, examination and audit undersubsection (2) shall, as soon as practicable after the inspection,examination and audit, make and sign a report and forward it to theAuditor-General.

(4) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General shall, as soon aspracticable after any inspection, examination and audit under thissection, forward a report of the results of the inspection, examinationand audit to the Treasurer.

(5) Towards defraying the costs and expenses of any inspection,examination or audit and report under this section, the employer of theaccounting officer or other person concerned is to pay theAuditor-General (from any funds under the control or administration ofthe employer) such amounts, at such times, as the Treasurer decides.

36 Access to records, information etc

(1) The Auditor-General, an auditor or a person authorised by theAuditor-General:(a) for the purposes of any inspection or audit authorised or required

to be carried out by the Auditor-General pursuant to this Act orany other law in relation to any person, group of persons, body,fund or account, or

(b) for the purpose of exercising any other function conferred orimposed on the Auditor-General pursuant to this Act or any otherlaw,

is entitled at all reasonable times to full and free access to the books,records, documents and papers of or relating to the person, group ofpersons, body, fund or account or relating to public money, othermoney, public property or other property and may make copies thereofor take extracts therefrom.

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(2) The Auditor-General, an auditor or a person authorised by theAuditor-General may require an officer of an authority to furnish to theAuditor-General, auditor or authorised person within 14 days after thedate on which the requirement is made such information in thepossession of the officer or to which the officer has access as theAuditor-General, auditor or authorised person considers necessary forany of the purposes referred to in subsection (1) (a) or (b).

(3) The Auditor-General may, by notice in writing signed by theAuditor-General, require a person named in the notice to appearpersonally before the Auditor-General at a time and place specified inthe notice and to produce to the Auditor-General such books, records,documents or papers in the possession or under the control of thatperson as appear to the Auditor-General to be necessary for thepurposes of an audit authorised or required to be made by theAuditor-General by or under this Act or any other Act or law.

(4) A person of whom a requirement under subsection (2) or (3) is madeshall not fail to comply with the requirement.

(5) The Auditor-General, an auditor or a person authorised by theAuditor-General is entitled to exercise functions under this sectiondespite:(a) any rule of law which, in proceedings in a court of law, might

justify an objection to access to books, records, documents orpapers or information on grounds of public interest, or

(b) any privilege of an authority which the authority might claim ina court of law, other than a claim based on legal professionalprivilege, or

(c) any duty of secrecy or other restriction on disclosure applying toan authority or to an officer of an authority.

(6) Nothing in this section entitles the Auditor-General, an auditor or aperson authorised by the Auditor-General to have access to informationthat is Cabinet information under the Government Information (PublicAccess) Act 2009.

(7) In subsection (5), authority means an authority, or other body, whosefinancial report is subject to audit by the Auditor-General under this Actor any other Act.

37 Access to records of bank, building society or credit union

Where an account for the banking of money (whether public money orother money) of an authority is kept with a bank, building society orcredit union, the bank, building society or credit union concerned or aperson in charge of the account shall, whenever requested to do so by

Page 31



the Auditor-General, an auditor or a person authorised by theAuditor-General:(a) furnish to the Auditor-General, auditor or authorised person, in

accordance with the request, a statement of the account or acertificate as to the balance of the account, and

(b) produce to the Auditor-General, auditor or authorised person anybook, account, record or document relating to the authority andunder the custody or control of the bank, building society orcredit union or person in charge.

38 Secrecy

(1) The Auditor-General, an auditor and an authorised person shall preserveand aid in preserving secrecy with respect to all matters and things thatcome to the knowledge of the Auditor-General, auditor or authorisedperson in the exercise of the functions of the Auditor-General, auditoror authorised person under this Act and the prescribed requirements andshall not communicate to any person any such matter or thing.

(2) Nothing in subsection (1) applies to or in respect of:(a) the conduct of any matter necessary for the proper administration

of this Act or the prescribed requirements, or(b) proceedings for an offence relating to public money, other

money, public property or other property or for the recovery ofpublic money, other money, public property or other property, or

(c) disciplinary proceedings brought against an officer of anauthority, or

(d) a report or communication authorised or required to be made byor under this Act or the prescribed requirements, or

(e) a report or communication that the Treasurer authorises theAuditor-General to make to a person for the purposes of a duediligence or similar process relating to the sale of anygovernment undertaking.

Division 2A Performance audits of activities

38A Definitions

In this Division:audit includes examination and inspection.authority means an authority, or other body, whose financial report issubject to audit by the Auditor-General under this Act or any other Act.responsible Minister means:

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Public Finance and Audit Act 1983 No 152 Section 38B

(a) in the case of a Department—the Minister responsible for theDepartment, or

(b) in any other case—the Minister having the administration of theAct by or under which the authority concerned is appointed,constituted or regulated.

performance audit means an audit under this Division.

38B Performance audit by Auditor-General

(1) The Auditor-General may, when the Auditor-General considers itappropriate to do so, conduct an audit of all or any particular activitiesof an authority to determine whether the authority is carrying out thoseactivities effectively and doing so economically and efficiently and incompliance with all relevant laws.

(1A) (Repealed)

(2) A performance audit is separate from, and does not affect, any otheraudit required or authorised by or under this Act or any other Act.

(3) A single performance audit may relate to the activities of more than oneauthority.

38C Report of performance audit

(1) The Auditor-General is to report to the Head of the authority, theresponsible Minister and the Treasurer as to the result of anyperformance audit and as to such other matters as in the judgment of theAuditor-General call for special notice.

(2) The Auditor-General must not make a report of a performance auditunder this section unless, at least 28 days before making the report, theAuditor-General has given the Head of the authority, the responsibleMinister and the Treasurer a summary of findings and proposedrecommendations in relation to the audit.

(2A) The Auditor-General may make a report of a performance audit underthis section before the expiration of that 28-day period if the Head of theauthority has provided to the Auditor-General any submissions orcomments he or she wishes to make.

(3) The Auditor-General is to include in the report of a performance auditunder this section any submissions or comments made by the Head ofthe authority or a summary, in an agreed form, of any such submissionsor comments.

(4) The Auditor-General, in a report of a performance audit under thissection:

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Public Finance and Audit Act 1983 No 152Section 38E

(a) may include such information as he or she thinks desirable inrelation to the activities that are the subject of the audit, and

(b) is to set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the audit as the

Auditor-General thinks fit to make.

(5) The Auditor-General may include the report in any other report of theAuditor-General.

(6) If a single performance audit relates to the activities of more than oneauthority, the Treasurer may, at the request of the Auditor-General,determine the Head of an appropriate authority and responsible Ministerto whom the Auditor-General is to report under this section. In that case,a reference in this section to the Head of the authority or the responsibleMinister is to be construed accordingly.

38D (Repealed)

38E Tabling etc of reports under sec 38C

(1) The Auditor-General is, as soon as practicable after making a reportunder section 38C, to present the report to each House of Parliament, ifthat House is then sitting.

(2) If a House of Parliament is not sitting when the Auditor-General seeksto present a report to it under this section, the Auditor-General is topresent the report to the Clerk of the House concerned to be dealt within accordance with section 63C.

(3) The Auditor-General may include the report in any other report of theAuditor-General to the House of Parliament concerned.

Division 3 General audit of statutory bodies

39 Application and interpretation

(1) A reference in this Division to a statutory body is a reference to:(a) a person, group of persons or body specified in Schedule 2, and(b) a person, group of persons or body (not being a person, group of

persons or body specified in Schedule 3) whose funds are held inan account within the Special Deposits Account.

Note. See also section 24A of the State Owned Corporations Act 1989 whichprovides that statutory SOCs are also statutory bodies for the purposes of thisPart.

(1A) A reference in this Division to a statutory body also includes a referenceto an entity of which the statutory body has control as defined inAustralian Accounting Standards. For the avoidance of doubt, any such

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controlled entity is a separate statutory body for the purposes of thisDivision and is subject to the same requirements under this Division asapply to a statutory body referred to in subsection (1).

(1B) A reference in this Division to a statutory body does not include areference to a person, group of persons, body or entity who or which is,by a regulation made for the purposes of this subsection, declared not tobe a statutory body for the purposes of this Division.

(2) A reference in this Division to a Minister, in relation to a statutory body,is a reference to the Minister having the administration of the Act by orunder which the statutory body is appointed, constituted or regulated.

(2A) A reference in this Division to the Auditor-General shall, where, inrelation to a statutory body, not being the Audit Office or an entityreferred to in subsection (1A), an Act authorises or enables theappointment by the statutory body of an auditor other than theAuditor-General to be the sole auditor in respect of the statutory body,be read and construed as a reference to that auditor.

(2B) A reference in this Division to a financial report, in relation to astatutory body, is a reference to the financial report referred to in section41A.

(3) The provisions of this Division are in addition to any other statutoryprovisions relating to the financial report, books, records or audit of astatutory body but, in the event of any inconsistency between theprovisions of this Division and any other such statutory provisions, theprovisions of this Division shall, to the extent of the inconsistency,prevail.

(4) Nothing in this Division limits or derogates from the provisions ofDivision 2.

40 Amendment of Schedule 2

(1) The Governor may, by proclamation published on the NSW legislationwebsite, amend Schedule 2:(a) by inserting therein the name of a person, group of persons or

body appointed, constituted or regulated by or under an Act,(b) where, pursuant to an Act, the name of any such person, group of

persons or body is altered or other matter relating to any suchperson, group of persons or body is altered, by altering that nameor that other matter, or

(c) where, pursuant to an Act, any such person, group of persons orbody ceases to be constituted or regulated by or under an Act or,in the case of a body, is abolished or dissolved, by omittingtherefrom the name of the person, group of persons or body.

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(2) Notwithstanding subsection (1), the Governor may, by regulation,amend Schedule 2 by omitting therefrom the name of a person, group ofpersons or body.

41 Keeping of books and records

(1) A statutory body shall cause to be kept proper books and records inrelation to all of its operations.

(2) Without limiting the generality of subsection (1), a statutory body,being the Senate or Council of a university, shall cause to be kept properbooks and records in relation to the funds of the university.

(3)–(8) (Repealed)

41A Preparation of financial report

(1) A statutory body (other than the Audit Office) shall, within the periodof 6 weeks after the end of each financial year of the statutory body,prepare and submit:(a) to the Minister, and(b) to the Auditor-General,a financial report for the financial year then ended.

(2) The Auditor-General is, within the period of 6 weeks after the end ofeach financial year of the Audit Office, to prepare and submit to theauditor appointed under section 47 the Audit Office’s financial reportfor the financial year then ended.

41B Nature of financial reports

(1) A statutory body’s financial report:(a) shall be prepared in accordance with Australian Accounting

Standards,(b) (Repealed)(c) is to include:

(i)–(v) (Repealed)(va) a statement of all exemptions, omissions, modifications

and variations made by the Treasurer under section 41BAwhich apply to the statutory body, and a summary of thereasons for them, and

(vi) such other information, if any, or particulars, if any, as maybe prescribed,

(d) shall be accompanied by:(i) a summary of the land owned or occupied by the statutory

body classified according to the actual use of the land, and

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Public Finance and Audit Act 1983 No 152 Section 41BA

(ii) where it is appropriate to value the land and the value canreadily be established, a statement of the value of the landwithin each classification, or otherwise, a statement givingthe reasons why it is inappropriate to value the land or whythe value cannot readily be established,

(e) shall exhibit a true and fair view of the financial position andfinancial performance of the statutory body and, in the case of astatutory body being the Senate or Council of a university, of thefinancial position and financial performance of the university,and

(f) (Repealed)(g) shall be prepared in such manner, if any, and such form, if any,

as may be prescribed.

(2)–(5) (Repealed)

41BA Variation of requirements

(1) If, after consulting the Auditor-General, the Treasurer is satisfied thatcompliance with a provision of this Act or the regulations which relatesto the form or content of financial reports:(a) would render a financial report of a statutory body misleading, or(b) would be inappropriate to the circumstances of a statutory body,

or(c) would impose unreasonable burdens on a statutory body,the Treasurer may, by notice in writing, exempt the statutory body fromcompliance with the provision or declare that the provision applies to itas if omitted, or modified or varied in a specified manner.

(2) An exemption, omission, modification or variation under this section:(a) may be specific or general, and(b) may be made in respect of a single statutory body or a class of

them, and(c) may be made on such terms and conditions as the Treasurer

thinks fit, and(d) may be revoked or varied by the Treasurer in relation to a

statutory body by notice in writing.

41C Auditing etc of financial report

(1) The Auditor-General is to audit a statutory body’s financial report for afinancial year within 10 weeks of its receipt by the Auditor-General.

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Public Finance and Audit Act 1983 No 152Section 41C

(1A) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General is, within that 10-weekperiod to furnish an opinion:(a) stating that the Auditor-General has audited the financial report

of the statutory body for that financial year, and(b) indicating whether the financial report complies with section

41B, and(c) setting forth any qualifications subject to which the opinion is

given.

(1B) An opinion in relation to the financial report of a statutory body is notto be furnished under subsection (1A) unless the Auditor-General hasreceived a statement made in accordance with a resolution of thestatutory body and:(a) stating whether, in the opinion of the person or persons by whom

the statement is signed:(i) the financial report exhibits a true and fair view of the

financial position and financial performance of thestatutory body, or

(ii) if the statutory body is the Senate, Council or Board ofGovernors of a university, the financial report exhibits atrue and fair view of the financial position and financialperformance of the university, and

(b) including such matters as are prescribed by the regulations for thepurposes of this subsection.

(1C) The statement referred to in subsection (1B) is to be signed:(a) in the case of a statutory body that has a governing body—by at

least 2 members of the governing body, or(b) in the case of a statutory body that does not have a governing

body—by the chief executive officer of the statutory body or theperson who exercises the functions of a chief executive officer inrelation to the statutory body, or

(c) by a person prescribed by the regulations in respect of thestatutory body.

(1D) For the purposes of subsection (1C), a member of the governing bodyof a statutory body includes, where the statutory body is the Senate,Council or Board of Governors of a university, a member of the Senate,Council or Board of Governors.

(2) Nothing in this section prevents the alteration of a statutory body’sfinancial report, with the approval of the Auditor-General, after its

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Public Finance and Audit Act 1983 No 152 Section 41D

receipt by the Auditor-General and before its submission to theMinister.

(3) (Repealed)

41D Return of audited financial report etc to statutory body

The Auditor-General or a person authorised by the Auditor-Generalshall, after all the functions conferred by section 41C in relation to thefinancial report of a statutory body have been performed, submit thefinancial report and the opinion under that section to the statutory bodyfor submission to the Minister.

42 Application for extension

(1) A statutory body may, at any time within the period of 6 weeks after theend of the financial year of the body, apply to the Treasurer for anextension of the period within which it is required to comply withsection 41A.

(2) An application under subsection (1) shall include detailed reasons andother relevant information in support of the application.

(3) The Treasurer may, after consultation with the appropriate Minister andthe Auditor-General, extend a period within which a statutory body isrequired to comply with section 41A or any requirement of that section.

(4) Where, in relation to a statutory body, the Treasurer extends a periodwithin which a statutory body is required to comply with section 41A orany requirement of that section, the body shall comply with section 41Aor the requirement, as the case may require, within the extended period.

43 Inspection and audit of financial reports, books and records of statutory bodies

(1) The financial reports, books and records of financial transactions of orrelating to a statutory body (other than the Audit Office), and therecords of or relating to assets of or in the custody of the body or theliabilities of the body, shall be inspected and audited by theAuditor-General.

(2) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General shall report to thestatutory body, the Minister and the Treasurer as to the result of anysuch inspection and audit and as to such irregularities or other mattersas in the judgment of the Auditor-General or authorised person call forspecial notice.

(3) Towards defraying the costs and expenses of any such inspection andaudit, the statutory body shall pay to the Auditor-General such amounts,at such times, as the Treasurer decides.

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43A General audit of former statutory bodies

(1) This section applies where a statutory body ceases to be a statutory bodybecause it is abolished or dissolved or its name is removed fromSchedule 2. The statutory body is referred to in this section as the body.

(2) Unless other provision is made by or under any Act:(a) a financial report for the portion of the financial year ending

when the body ceased to be such a statutory body (and for anyprevious financial year) is to be prepared and submitted, and

(b) the financial report is to be audited, and(c) a statement referred to in section 41C (1B) in relation to the

financial report is to be prepared and submitted,in the same way that it would have been required to be prepared,submitted and audited if the financial year had ended on that day and thebody had not ceased to be such a statutory body.

(3) The financial report and statement may be prepared and submitted byany person or persons who could have done so had the body not ceasedto be a statutory body or by any successor to or continuation of the body,or by any entity that controlled the body.

(4) The Auditor-General may make such arrangements, and enter suchagreements, as may be appropriate or necessary for the purposes of thissection. An arrangement or agreement may provide for the affairs of thebody and of any successor to be treated in a composite way.

(5) The Treasurer may direct that this section is not to apply to the body if,in the opinion of the Treasurer, it is unnecessary or inappropriate for itto apply.

Division 4 Particular audit of statutory bodies, funds and accounts

44 Application and interpretation

(1) A reference in this Division to a statutory body is a reference to:(a) a person, group of persons or body prescribed for the purposes of

this Division, or(b) a person, group of persons or body having the control or

management of a fund or account, being a fund or account whichis prescribed for the purposes of this Division.

(2) A reference in this Division to a Minister, in relation to a statutory body,is a reference to the Minister having the administration of the Act by orunder which the statutory body is appointed, constituted or regulated.

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45 Particular audit

(1) In accordance with the request of the Treasurer, a Minister or a personprescribed for the purposes of this section in relation to a statutory body,the Auditor-General is to inspect and audit:(a) in the case of a statutory body to which section 44 (1) (a)

applies—the financial report of the statutory body and the booksand records of financial transactions of or relating to:(i) the statutory body, and

(ii) assets of or in the custody of the body, and(b) in the case of a statutory body to which section 44 (1) (b)

applies—the financial report of the statutory body and the booksand records of financial transactions of or relating to the fund oraccount under the control or management of the statutory body.

(2) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General shall report to thestatutory body, the Minister, the Treasurer and any person prescribedfor the purposes of this section in relation to the statutory body as to theresult of any such inspection and audit and as to such irregularities orother matters as in the judgment of the Auditor-General or authorisedperson call for special notice.

(2A) The Auditor-General is to include a reference to any audit conductedunder this section in the report referred to in section 52 (1).

(3) Towards defraying the costs and expenses of any such inspection andaudit, the statutory body shall pay to the Auditor-General such amounts,at such times, as the Treasurer decides.

Division 4A General audit of Departments

45A Application and interpretation

(1) A reference in this Division to a Department is a reference to a person,group of persons or body specified in Column 1 of Schedule 3.

(1A) A reference in this Division to a Department also includes a referenceto an entity of which the Department (or the Minister responsible for, oran officer of, the Department) has control as defined in AustralianAccounting Standards. For the avoidance of doubt, any such controlledentity is a separate Department for the purposes of this Division and issubject to the same requirements under this Division as apply to aDepartment referred to in subsection (1).

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(1B) A reference in this Division to a Department does not include areference to a person, group of persons, body or entity who or which is,by a regulation made for the purposes of this subsection, declared not tobe a Department for the purposes of this Division.

(2) A reference in this Division to a Minister, in relation to a Department,is a reference to the Minister responsible for the Department.

(3) A reference in this Division to a Department Head:(a) is, in relation to a Department specified in Column 1 of Schedule

3, a reference to the person holding the position specified inColumn 2 of that Schedule opposite the name or description ofthe Department, or

(b) is, in relation to an entity referred to in subsection (1A):(i) a reference to the governing body of the entity, or

(ii) if the entity does not have a governing body—a referenceto the chief executive officer of the entity or the personwho exercises the functions of a chief executive officer inrelation to the entity, or

(iii) in any other case—a reference to a person prescribed bythe regulations.

(3A) A reference in this Division to a financial report, in relation to aDepartment, is a reference to the financial report referred to in section45D.

(4) The provisions of this Division are in addition to any other statutoryprovisions relating to the financial report, books, records or audit of aDepartment but, in the event of any inconsistency between theprovisions of this Division and any other such statutory provisions, theprovisions of this Division shall, to the extent of the inconsistency,prevail.


45B Amendment of Schedule 3

(1) The Governor may, by proclamation published on the NSW legislationwebsite, amend Schedule 3:(a) by inserting:

(i) in Column 1 the name of a person, group of persons orbody appointed, constituted or regulated by or under anAct, and

(ii) in Column 2 opposite the name of a person, group ofpersons or body referred to in subparagraph (i) the title or

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Public Finance and Audit Act 1983 No 152 Section 45C

other description of the position of the person, the positionof a person within the group of persons or a position withinthe body, as the case requires,

(b) where, pursuant to an Act, the name of any such person, group ofpersons, body or position is altered or other matter relating to anysuch person, group of persons, body or position is altered, byaltering that name or that other matter, or

(c) where, pursuant to an Act, any such person, group of persons,body or position ceases to be appointed, constituted or regulatedby or under an Act or, in the case of a body or position, isabolished or dissolved, by omitting therefrom the name of theperson, group of persons, body or position.

(2) The Governor may, by regulation, omit Schedule 3 and insert instead aSchedule containing in Column 1 the names of persons, groups ofpersons or bodies appointed, constituted or regulated by or under an Actand containing in Column 2 the titles or other descriptions of positionsof those persons, positions of persons within those groups of persons orpositions within those bodies, as the case requires.

(3) Notwithstanding subsection (1), the Governor may, by regulation,amend Schedule 3 by omitting:(a) from Column 1 the name of a person, group of persons or body,

and(b) from Column 2 opposite the name of the person, group of persons

or body referred to in paragraph (a) the title or other descriptionof the position of the person, the position of a person within thegroup of persons or a position within the body, as the caserequires.

45C Keeping of books

A Department Head shall cause to be kept proper books and records inrelation to all the operations of the Department.

45D Preparation of financial reports

(1) A Department Head shall, within the period of 6 weeks after the end ofeach financial year of the Department, prepare and submit:(a) to the Minister, and(b) to the Auditor-General,a financial report for the financial year then ended.

(2) (Repealed)

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45E Nature of financial reports

(1) A Department’s financial report:(a) is to be prepared in accordance with Australian Accounting

Standards, and(b) is to comply with any written directions of the Treasurer as to

form and content, and(c) is to exhibit a true and fair view of the financial position and

financial performance of the Department.

(2) Before giving a direction referred to in subsection (1) (b), the Treasureris to consult the Auditor-General.

(3) Such a direction may be given subject to conditions.

45EA Variation of requirements

(1) If, after consulting the Auditor-General, the Treasurer is satisfied thatcompliance with a provision of this Act or the regulations which relatesto the form or content of a financial report:(a) would render a financial report of a Department misleading, or(b) would be inappropriate to the circumstances of a Department, or(c) would impose unreasonable burdens on a Department,the Treasurer may, by notice in writing, exempt the Department fromcompliance with the provision or declare that the provision applies to itas if omitted, or modified or varied in a specified manner.

(2) An exemption, omission, modification or variation under this section:(a) may be specific or general, and(b) may be made in respect of a single Department or a class of them,

and(c) may be made on such terms and conditions as the Treasurer

thinks fit, and(d) may be revoked or varied by the Treasurer in relation to a

Department by notice in writing.

45F Auditing etc of financial reports

(1) The Auditor-General is to audit a Department’s financial report for afinancial year within 10 weeks of its receipt by the Auditor-General.

(1A) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General is to furnish an opinion:(a) stating that the Auditor-General has audited the financial report

of the Department Head for that financial year, and

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Public Finance and Audit Act 1983 No 152 Section 45G

(b) indicating whether the financial report complies with section45E, and

(c) setting forth any qualifications subject to which the opinion isgiven.

(1B) An opinion in relation to the financial report of a Department is not tobe furnished under subsection (1A) unless the Auditor-General hasreceived a statement:(a) stating whether, in the opinion of the Department Head, the

financial report exhibits a true and fair view of the financialposition and financial performance of the Department, and

(b) including such matters as are prescribed by the regulations for thepurposes of this subsection.

(1C) The statement is to be signed by the Department Head.

(2) Nothing in this section prevents the alteration of a Department’sfinancial report, with the approval of the Auditor-General, after itsreceipt by the Auditor-General and before its submission to theMinister.

(3) (Repealed)

45G Return of audited financial report etc to Department Head

The Auditor-General or a person authorised by the Auditor-Generalshall, after all the functions conferred by section 45F in relation to thefinancial report of a Department have been performed, submit thefinancial report and the opinion under that section to the DepartmentHead for submission to the Minister.

45H Application for extension

(1) A Department Head may, at any time within the period of 6 weeks afterthe end of the financial year of the Department, apply to the Treasurerfor an extension of the period within which the Department Head isrequired to comply with section 45D or any requirement of that section.

(2) An application under subsection (1) shall include detailed reasons andother relevant information in support of the application.

(3) The Treasurer may, after consultation with the appropriate Minister andthe Auditor-General, extend a period within which a Department Headis required to comply with section 45D or any requirement of thatsection.

(4) Where the Treasurer extends a period within which a Department Headis required to comply with section 45D or any requirement of that

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Public Finance and Audit Act 1983 No 152Section 45I

section, the Department Head shall comply with that section orrequirement, as the case may require, within the extended period.

45I Inspection and audit of financial reports, books and records of Departments

(1) The financial reports, books and records of financial transactions of orrelating to a Department, and the records of or relating to assets of or inthe custody of the Department or the liabilities of the Department, shallbe inspected and audited by the Auditor-General.

(2) The Auditor-General or a person (being the Deputy Auditor-General oran auditor) authorised by the Auditor-General shall report to theDepartment Head, the Minister and the Treasurer as to the result of anysuch inspection and audit and as to such irregularities or other mattersas in the judgment of the Auditor-General or authorised person call forspecial notice.

(3) Towards defraying the costs and expenses of any such inspection andaudit, the Department Head shall, from funds subject to theadministration of the Department Head, pay to the Auditor-Generalsuch amounts, at such times, as the Treasurer decides.

Division 5 Audit and review of the Audit Office

46 Definition

In this Division, auditor means the auditor appointed for the time beingby the Governor under section 47 (1).

47 Appointment and functions of auditor

(1) The Governor may, in relation to a financial year, appoint a registeredcompany auditor within the meaning of the Corporations Act 2001 ofthe Commonwealth to inspect and audit the Audit Office’s financialreport and the books and records relating to the administration, duringthe financial year, of the Audit Office.

(2) For the purposes of subsection (1), the auditor shall have and mayexercise, in relation to the Audit Office, the same functions as theAuditor-General has under this Act in relation to an audit of publicmoney.

48 Auditing of financial report and records

(1) The auditor shall inspect and audit the Audit Office’s financial reportand the books and records relating to the administration, during thefinancial year in respect of which the auditor is appointed, of the AuditOffice.

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(2) On completion of the audit, the auditor shall furnish an opinion inrespect of the audit to the Auditor-General and shall furnish a copy ofthe opinion to the Treasurer.

(3) (Repealed)

48A Review of Audit Office

(1) A review of the Audit Office is to be conducted under this section atleast once every 4 years.

(2) The review is to examine the auditing practices and standards of theAuditor-General and to determine whether the Auditor-General iscomplying with those practices and standards in the carrying out of theAuditor-General’s functions under this Act.

(3) The review is to be conducted by a person (the reviewer) appointed bythe Public Accounts Committee for the time being constituted underPart 4.

(4) The reviewer:(a) is to be appointed on such terms and conditions and is entitled to

such remuneration (if any) as are determined by the PublicAccounts Committee, and

(b) in conducting a review under this section, must comply with anydirections as to the review given by the Committee.

(5) The remuneration payable to the reviewer is to be paid from moneyappropriated by Parliament for the purpose.

(6) Sections 36, 37 and 38 apply in relation to the reviewer as if referencesin those sections to the Auditor-General were references to thereviewer.

(7) The reviewer is to report to the Auditor-General as to the result of anysuch review and as to such other matters as in the judgment of thereviewer call for special notice.

(8) The reviewer must not make a report of a review conducted under thissection unless, at least 28 days before making the report, the reviewerhas given the Auditor-General a summary of findings and proposedrecommendations in relation to the review.

(9) The reviewer must include in the report any written submissions orcomments made by the Auditor-General or a summary, in an agreedform, of any such submissions or comments.

(10) The reviewer, in a report of a review under this section:(a) may include such information as he or she thinks desirable in

relation to matters that are the subject of the review, and

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(b) must set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the review as

he or she thinks fit to make.

(11) The Auditor-General is to forward a report prepared under this sectionto the Public Accounts Committee within 2 months of receipt of thereport.

(12) The Chair of the Public Accounts Committee is, on receipt of such areport, to present the report to the Legislative Assembly, if theLegislative Assembly is then sitting.

(13) If at the time at which the Chair seeks, in accordance with this section,to present the report to the Legislative Assembly the LegislativeAssembly is not sitting, the Chair is to present the report to the Clerk ofthe Legislative Assembly to be dealt with in accordance with section63C.

Division 6 Auditor-General’s annual report etc

49 Examination of consolidated financial statements and general government sector financial statements

(1) The Auditor-General:(a) is to examine the consolidated financial statements and general

government sector financial statements transmitted to theAuditor-General by the Treasurer in accordance with section 6(4), and

(b) is to prepare and sign an opinion, in relation to each of thosestatements, as to whether the statements are properly drawn up inaccordance with this Act.

(2) If the consolidated financial statements and general government sectorfinancial statements are presented in a single report, theAuditor-General may prepare and sign a single opinion in relation tothat report.

(3) On or before 22 October after receiving the consolidated financialstatements and general government sector financial statements from theTreasurer, the Auditor-General is to transmit the statements and theopinion or opinions prepared under this section to the Treasurer.

(4) Nothing in this section prevents the alteration of the consolidatedfinancial statements or general government sector financial statements,with the approval of the Auditor-General, after being received by theAuditor-General and before being transmitted to the Treasurer.

50 (Repealed)

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51 Presentation of financial statements and opinions to Legislative Assembly

(1) The Treasurer, not later than 31 October in the year following that towhich the consolidated financial statements and general governmentsector financial statements relate, is to present those statements asaudited by the Auditor-General, and the opinion or opinions of theAuditor-General as to those statements, to the Legislative Assembly.

(2) If, at the time at which the Treasurer seeks to present the auditedstatements and Auditor-General’s opinion to the Legislative Assembly,the Legislative Assembly is not sitting, the Treasurer is to present theaudited statements and opinion to the Clerk of the Legislative Assemblyto be dealt with in accordance with section 63C.

52 Auditor-General’s reports

(1) After examining the consolidated financial statements and generalgovernment sector financial statements transmitted to theAuditor-General by the Treasurer in accordance with section 6 (4), theAuditor-General shall prepare and sign a report that shall include fullparticulars in every case in which the provisions of this or any other Actor the prescribed requirements have not been carried out or adopted orhave in any manner been varied or departed from and which, in theopinion of the Auditor-General, are sufficiently material to the financialposition disclosed in the statements as to be brought to the attention ofParliament.

(2) The Auditor-General shall annex or append to the report prepared undersubsection (1) a copy of every case laid by the Auditor-General beforethe Attorney-General or the Crown Solicitor for an opinion undersection 33, together with a copy of the opinion given on the case.

(3) The Auditor-General may, in the report of the Auditor-General preparedunder subsection (1) or in any special report which the Auditor-Generalmay at any time think fit to make, recommend any plans and make anysuggestions for the better collection and payment of public money, andfor more effectually and economically auditing and examining theconsolidated financial statements, the general government sectorfinancial statements and the financial reports of statutory bodies towhich Division 3 or 4 applies, and may report on any matter that arisesfrom or relates to the exercise of the audit or other functions of theAuditor-General and that in the opinion of the Auditor-General shouldbe brought to the attention of Parliament.

(4) The Auditor-General may give a summary of the proposed report (or ofthe relevant part) to the Head of each authority to which it relates orwhich, in the opinion of the Auditor-General, has a special interest in it.The Auditor-General may include in the report any submissions or

Page 49



comments made by the Head of an authority or a summary, in an agreedform, of any such submissions or comments.

52A Auditor-General’s report to be presented to Parliament

(1) The Auditor-General must, not later than 31 October in the yearfollowing that to which the report relates, present the report preparedunder section 52 (1) to each House of Parliament, if that House is thensitting, accompanied by copies of such opinions, if any, as are directedto be annexed or appended to the Auditor-General’s report undersection 52 (2).

(2) If a House of Parliament is not sitting when the Auditor-General seeksto present a report and any copies of such opinions to it under thissection, the Auditor-General is to present the report to the Clerk of theHouse concerned to be dealt with in accordance with section 63C.

52B Tabling etc of special reports

(1) The Auditor-General is, as soon as practicable after making a specialreport under section 52 (3), to present the report to each House ofParliament, if that House is then sitting.


Division 7 Protected disclosures to Auditor-General

52C Definitions

In this Division:authority means an authority, or other body, whose financial report issubject to audit, examination or inspection by the Auditor-Generalunder this Act or any other Act.public official means a public official within the meaning of the PublicInterest Disclosures Act 1994.responsible Minister has the same meaning as in section 38A.

52D Complaints about waste of public money

(1) A public official may complain to the Auditor-General that there hasbeen a serious and substantial waste of public money by an authority oran officer of an authority.

(2) A complaint to the Auditor-General may be made orally or in writing.

(3) The Auditor-General may deal with the complaint:

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Public Finance and Audit Act 1983 No 152 Section 52E

(a) by conducting an inspection, examination or audit under this Actinto the matter, or

(b) in such other manner as the Auditor-General considersappropriate.

52E Reports by Auditor-General

(1) The Auditor-General may, if of the opinion that it is appropriate to doso, make a report on a complaint:(a) to the head of the authority, except as provided by paragraphs (b)

and (c), or(b) if the complaint relates to the conduct of the head of the

authority—to the responsible Minister, or(c) if the complaint relates to the conduct of a Minister—to the

Premier.

The Auditor-General is to give the responsible Minister and theTreasurer a copy of a report made to the head of the authority.

(2) The Auditor-General must not make a report under this section unless,at least 28 days before making the report, the Auditor-General has giventhe person to whom the report is to be made a summary of the proposedreport. The Auditor-General may make any such report before theexpiration of that 28-day period if that person has provided to theAuditor-General any submissions or comments he or she wishes tomake.

(3) The Auditor-General is to include in a report under this section anysubmissions or comments made by the person or a summary, in anagreed form, of any such submissions or comments.

(4) The Auditor-General, in a report under this section:(a) may include such information as he or she thinks desirable in

relation to the activity the subject of the complaint, and(b) is to set out the reasons for opinions expressed in the report, and(c) may include such recommendations arising out of the complaint

as the Auditor-General thinks fit to make.

(5) The Auditor-General may include a report under this section in anyother report of the Auditor-General.

52F Presentation of reports to Parliament

(1) The Auditor-General may, if of the opinion that a report on a complaintunder this Division should be brought to the attention of Parliament,present the report to each House of Parliament, if that House is then

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Public Finance and Audit Act 1983 No 152Section 52F

sitting. The Auditor-General may include the report in any other reportof the Auditor-General to the House of Parliament concerned.


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Part 4 The Public Accounts Committee

53 Definitions

In this Part:authority of the State means:(a) a statutory body representing the Crown, or(b) a person, group of persons or body appointed, constituted or

regulated by or under an Act the financial report of which is,pursuant to this Act or any other law, required or authorised to beaudited by the Auditor-General or an auditor appointed undersection 47 (1) or to be laid before the Legislative Assembly.

Chair means the Chair of the Committee.Committee means the Public Accounts Committee for the time beingconstituted under this Part.Deputy Chair means the Deputy Chair of the Committee.

54 Constitution of Public Accounts Committee

(1) As soon as practicable after the commencement of the first session ofeach Parliament, a committee of members of the Legislative Assembly,to be known as the Public Accounts Committee, shall be appointed.

(2) The Committee shall consist of 6 members.

(3) The appointment of members of the Committee shall be in accordancewith the practice of the Legislative Assembly with respect to theappointment of members to serve on select committees of theLegislative Assembly.

(4) A member of the Legislative Assembly is not eligible for appointmentas a member of the Committee if the member is a Minister of the Crownor a Parliamentary Secretary.

(5) A member of the Committee ceases to hold office:(a) when the Legislative Assembly is dissolved or expires by the

effluxion of time,(b) if the member becomes a Minister of the Crown or a

Parliamentary Secretary,(c) if the member ceases to be a member of the Legislative

Assembly,(d) if the member resigns the office by instrument in writing

addressed to the Speaker of the Legislative Assembly, or(e) if the member is discharged from office by the Legislative

Assembly.

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(6) The Legislative Assembly may appoint one of its members (not being aMinister of the Crown or a Parliamentary Secretary) to fill a vacancy inthe office of a member of the Committee.

(7) Any act or proceeding of the Committee is, notwithstanding that at thetime when the act or proceeding was done, taken or commenced therewas:(a) a vacancy in the office of a member of the Committee, or(b) any defect in the appointment, or any disqualification, of a

member of the Committee,as valid as if the vacancy, defect or disqualification did not exist and theCommittee were fully and properly constituted.

55 Chair and Deputy Chair of Committee

(1) There shall be a Chair and a Deputy Chair of the Committee who shallbe elected by and from the members of the Committee.

(2) A member of the Committee ceases to hold office as Chair or DeputyChair if:(a) the member ceases to be a member of the Committee,(b) the member resigns the office by instrument in writing presented

to a meeting of the Committee, or(c) the member is discharged from the office by the Committee.

(3) At any time when the Chair is absent from New South Wales or is, forany reason, unable to perform the duties of the office of Chair or thereis a vacancy in that office, the Deputy Chair may exercise the functionsof the Chair under this Act or under the Parliamentary Evidence Act1901.

56 Procedure of Committee

(1) The procedure for the calling of meetings of the Committee and for theconduct of business at those meetings shall, subject to this Part, be asdetermined by the Committee.

(2) The Clerk of the Legislative Assembly shall call the first meeting of theCommittee in each Parliament in such manner as the Clerk thinks fit.

(3) At a meeting of the Committee, 4 members constitute a quorum.

(4) The Chair or, in the absence of the Chair, the Deputy Chair or, in theabsence of both the Chair and Deputy Chair, a member of theCommittee elected to chair the meeting by the members present shallpreside at a meeting of the Committee.

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(5) The Deputy Chair or other member presiding at a meeting of theCommittee shall, in relation to the meeting, have all the functions andpowers of the Chair.

(6) The Chair, Deputy Chair or other member presiding at a meeting of theCommittee shall have a deliberative vote and, in the event of an equalityof votes, shall also have a casting vote.

(7) A question arising at a meeting of the Committee shall be determinedby a majority of the votes of the members present and voting.

(8) The Committee may sit and transact business notwithstanding anyprorogation or adjournment of the Legislative Assembly.

(9) The Committee may sit and transact business on a sitting day of theLegislative Assembly during the time of the sitting.

57 Functions of Committee

(1) The functions of the Committee are:(a) to examine the consolidated financial statements and general

government sector financial statements transmitted to theLegislative Assembly by the Treasurer,

(b) to examine the financial reports of authorities of the State, beingfinancial reports that have been:(i) audited by the Auditor-General or an auditor appointed

under section 47 (1), or(ii) laid before the Legislative Assembly by a Minister of the

Crown,(c) to examine the opinion or any report of the Auditor-General

transmitted with the consolidated financial statements andgeneral government sector financial statements or laid before theLegislative Assembly with the financial report of an authority ofthe State (including any documents annexed or appended to anysuch opinion or report),

(c1) to examine any report of the Auditor-General laid before theLegislative Assembly,

(d) to report to the Legislative Assembly from time to time upon anyitem in, or any circumstances connected with, those financialreports, reports or documents which the Committee considersought to be brought to the notice of the Legislative Assembly,

(e) to report to the Legislative Assembly from time to time anyalteration which the Committee thinks desirable in the form ofthose financial reports or in the method of keeping them or in themethod of receipt, expenditure or control of money relating tothose financial reports,

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(f) to inquire into, and report to the Legislative Assembly upon, anyquestion in connection with those financial reports which isreferred to it by the Legislative Assembly, a Minister of theCrown or the Auditor-General, and

(g) to inquire into expenditure by a Minister of the Crown madewithout Parliamentary sanction or appropriation or otherwisethan in accordance with the provisions of this Act or any otherAct and report to the Legislative Assembly from time to timeupon any matter connected with that expenditure which theCommittee considers ought to be brought to the notice of theLegislative Assembly.

(2) The functions of the Committee extend to an examination of, inquiryinto or report upon a matter of Government policy if and only if thematter has been specifically referred to the Committee under subsection(1) (f) by the Legislative Assembly or a Minister of the Crown.

(3) The functions of the Committee do not extend to an examination of,inquiry into or report upon the estimates of any proposed expenditureby the State or by an authority of the State.

(4) If, at the time at which the Committee seeks to report to the LegislativeAssembly in accordance with subsection (1), the Legislative Assemblyis not sitting, the Committee shall present its report to the Clerk of theLegislative Assembly to be dealt with in accordance with section 63C.

(5) (Repealed)

57A Power to veto proposed appointment of Auditor-General

(1) The Treasurer is to refer a proposal to appoint a person asAuditor-General to the Committee and the Committee is empowered toveto the proposed appointment as provided by this section. TheTreasurer may withdraw a referral at any time.

(2) The Committee has 14 days after the proposed appointment is referredto it to veto the proposal and has a further 30 days (after the initial 14days) to veto the proposal if it notifies the Treasurer within that 14 daysthat it requires more time to consider the matter.

(3) The Committee is to notify the Treasurer, within the time that it has toveto a proposed appointment, whether or not it vetoes it.

(4) A referral or notification under this section is to be in writing.

58 Evidence

(1) Subject to this section, the Committee shall take all evidence in public.

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(2) Where, in the opinion of the Committee, any evidence proposed to begiven before, or the whole or a part of a document produced or proposedto be produced in evidence to, the Committee relates to a secret orconfidential matter, the Committee may, and at the request of thewitness giving the evidence or producing the document shall:(a) take the evidence in private, or(b) direct that the document, or the part of the document, be treated

as confidential.

(2A) If any evidence proposed to be given before, or the whole or a part of adocument produced or proposed to be produced in evidence to, theCommittee relates to the proposed appointment of a person asAuditor-General, the Committee must (despite any other provision ofthis section):(a) take the evidence in private, or(b) direct that the document, or the part of the document, be treated

as confidential.

(2B) Despite any other provision of this section except subsection (7), theCommittee must not, and a person (including a member of theCommittee) must not, disclose any evidence or the contents of adocument or that part of a document to which subsection (2A) applies.Maximum penalty: 20 penalty units or imprisonment for 3 months, orboth.

(2C) Despite any other provision of this section except subsection (7), theCommittee (including a member of the Committee) must not, and anyperson assisting the Committee or present during the deliberations ofthe Committee must not, except in accordance with section 57A (3),disclose whether or not the Committee or any member of the Committeehas vetoed, or proposes to veto, the proposed appointment of a personas Auditor-General.Maximum penalty: 20 penalty units or imprisonment for 3 months, orboth.

(3) Where a direction under subsection (2) is applicable in respect of adocument, or a part of a document, produced in evidence to theCommittee, the contents of the document or part shall, for the purposesof this section, be deemed to be evidence given by the person producingthe document and taken by the Committee in private.

(4) Where, at the request of a witness, evidence is taken by the Committeein private:(a) the Committee shall not, without the consent in writing of the

witness, and

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(b) a person (including a member of the Committee) shall not,without the consent in writing of the witness and the authority ofthe Committee under subsection (6),

disclose or publish the whole or a part of that evidence.Maximum penalty: 20 penalty units or imprisonment for a term notexceeding 3 months.

(5) Where evidence is taken by the Committee in private otherwise than atthe request of a witness, a person (including a member of theCommittee) shall not, without the authority of the Committee undersubsection (6), disclose or publish the whole or a part of that evidence.Maximum penalty: 20 penalty units or imprisonment for a term notexceeding 3 months.

(6) The Committee may, in its discretion, disclose or publish or, by writingunder the hand of the Chair, authorise the disclosure or publication ofevidence taken in private by the Committee, but this subsection does notoperate so as to affect the necessity for the consent of a witness undersubsection (4).

(7) Nothing in this section prohibits:(a) the disclosure or publication of evidence that has already been

lawfully published, or(b) the disclosure or publication by a person of a matter of which the

person has become aware otherwise than by reason, directly orindirectly, of the giving of evidence before the Committee.

(8) This section has effect notwithstanding section 4 of the ParliamentaryPapers (Supplementary Provisions) Act 1975.

(9) If evidence taken by the Committee in private is disclosed or publishedin accordance with this section, sections 5 and 6 of the ParliamentaryPapers (Supplementary Provisions) Act 1975 apply to and in relation tothe disclosure or publication as if it were a publication of that evidenceunder the authority of section 4 of that Act.Note. The Defamation Act 2005 makes provision for 2 defences in respect ofthe publication of defamatory matter that is contained in evidence taken by, ordocuments produced to, the Committee in private, but only if the evidence ordocuments have been disclosed or published in accordance with this section.Section 28 of the Defamation Act 2005 (when read with clause 8 of Schedule 2to that Act) ensures that such documents attract the defence relating to publicdocuments in defamation proceedings.Section 29 of the Defamation Act 2005 (when read with clause 17 of Schedule3 to that Act) ensures that proceedings in which such evidence is taken ordocuments produced attract the defences relating to fair reports of proceedingsof public concern in defamation proceedings.

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(10) Where the Committee as constituted at any time has taken evidence inrelation to a matter but the Committee as so constituted has ceased toexist before reporting on the matter, the Committee as constituted at anysubsequent time, whether during the same or another Parliament, mayconsider that evidence as if it had taken that evidence.

(11) The production of documents to the Committee shall be in accordancewith the practice of the Legislative Assembly with respect to theproduction of documents to select committees of the LegislativeAssembly.

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Part 4A Payment of tax-equivalents

58A Definitions

In this Part:Intergovernmental Agreement means the IntergovernmentalAgreement on the Reform of Commonwealth-State Financial Relations(as set out in Schedule 1 to the Intergovernmental AgreementImplementation (GST) Act 2000).National tax-equivalent regime means the arrangements between theCommonwealth and the States and Territories relating to income taxequivalent payments to be made by government businesses under aNational Tax Equivalent Regime, as referred to in clause 24 of theIntergovernmental Agreement and given effect to from time to time bya memorandum of understanding between the Commonwealth, theCommissioner of Taxation of the Commonwealth and the States andTerritories.State tax-equivalent regime means the arrangements approved fromtime to time by the Treasurer relating to income tax equivalentpayments to be made by government businesses that are not subject tothe National tax-equivalent regime, as reflected in any policy orguidelines from time to time published by the Treasury.statutory body means a person, group of persons or body specified inSchedule 2.

58B Treasurer may direct statutory bodies to pay tax-equivalents

(1) The Treasurer may at any time direct a statutory body:(a) to pay amounts to the Treasurer under the National tax-equivalent

regime, or(b) to pay amounts to the Treasurer under the State tax-equivalent

regime.

(2) The Treasurer may at any time:(a) direct a statutory body to cease making payments to the Treasurer

under the National tax-equivalent regime or the Statetax-equivalent regime, or

(b) grant an exemption from payment of any amount under this Partin respect of any period.

(3) Amounts that a statutory body is required to pay to the Treasurer underthis Part are referred to in this Part as tax-equivalents.

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Public Finance and Audit Act 1983 No 152 Section 58C

58C Assessment of tax-equivalents—National scheme

(1) A statutory body that is directed by the Treasurer to pay tax-equivalentsunder the National tax-equivalent regime must pay to the Treasurer suchamounts as the Tax Assessor determines, in accordance with theNational tax-equivalent regime, to be payable by the statutory body asa tax-equivalent.

(2) Payments are to be made on such terms as the Tax Assessor determines,in accordance with the National tax-equivalent regime, to be equivalentto the terms on which the amounts would be payable (including termsas to instalments and times of payment) if the statutory body were liableto pay corresponding taxes under the law of the Commonwealth.

(3) A statutory body and the Treasurer may enter into agreements regardingthe amounts to be paid under this section or the terms on which they areto be paid, and any such agreements have effect despite anything insubsections (1) and (2).

(4) The determinations of the Tax Assessor under this section are to bemade in such a way as to give effect to any such agreements.

(5) Any such determination of the Tax Assessor is final, and the Treasurerand the statutory body are required to make all the necessary paymentsand refunds to give effect to the determination.

(6) A statutory body is not required to make payments under this section:(a) to the extent that it is or becomes liable to pay the

Commonwealth taxes referred to in subsection (2), or(b) if it is directed by the Treasurer to cease making payments under

the National tax-equivalent regime or is granted an exemptionfrom payment in respect of a period.

(7) The Treasurer may nominate any person or persons to be the TaxAssessor for any one or more statutory bodies, and may revoke any suchnomination.

(8) In this section:Tax Assessor, in relation to a statutory body, means the personnominated for the time being under subsection (7) as the Tax Assessorfor the statutory body.Note. Commonwealth taxation officers generally exercise the functions of TaxAssessor under the National tax-equivalent regime.

58D Assessment of tax-equivalents—State scheme

(1) A statutory body that is directed by the Treasurer to pay tax-equivalentsunder the State tax-equivalent regime must pay to the Treasurer suchamounts as the Chief Commissioner of State Revenue determines, in

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accordance with the State tax-equivalent regime, to be payable by thestatutory body as a tax-equivalent.

(2) The Chief Commissioner of State Revenue may require a statutory bodyto prepare and submit to the Chief Commissioner such accountingstatements (if any), required for the determination of tax-equivalentspayable by the statutory body, in such manner (if any) and such form (ifany) as the Chief Commissioner determines.

(3) A statutory body must comply with a requirement made in respect of itby the Chief Commissioner of State Revenue under this section.

(4) The Treasurer may approve arrangements for the review ofdeterminations made by the Chief Commissioner of State Revenueunder this section. Determinations of the Chief Commissioner arereviewable in accordance with those arrangements.

(5) A statutory body is not required to make payments under this section:(a) to the extent that it is or becomes liable to pay the

Commonwealth taxes that are the subject of the Statetax-equivalent regime, or

(b) if it is directed by the Treasurer to cease making payments underthe State tax-equivalent regime or is granted an exemption frompayment in respect of a particular period.

58E Tax-equivalents to be credited to Consolidated Fund

(1) Amounts paid by a statutory body as tax-equivalents under this Part areto be credited to the Consolidated Fund.

(2) Despite any other Act, the Treasurer may, in relation to a payment by astatutory body under this Part, make any one or more of the followingdeterminations:(a) that the payment is taken to be payment or part payment of

another amount, specified by the Treasurer, which the statutorybody is required to pay to the Treasurer,

(b) that the payment is to be paid in addition to any other amountwhich the statutory body is required to pay to the Treasurer,

(c) that the payment is taken to be an obligation of the statutory bodyunder the Act by which the statutory body is constituted.

(3) Subject to subsection (2), the Treasurer, or the Chief Commissioner ofState Revenue, may refund any amount paid in excess of a statutorybody’s liability to pay a tax-equivalent. The Consolidated Fund isappropriated to the extent necessary to enable such refunds.

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Part 5 Miscellaneous

59 Form of books, records etc

(1) A book or record that is required by this Act or the prescribedrequirements to be kept or prepared may be kept or prepared:(a) by making entries in a bound or looseleaf book,(b) by recording or storing the matters concerned by means of a

mechanical, electronic or other device, or(c) in any other manner approved by the Treasurer.

(2) Subsection (1) does not authorise a book or record to be kept or preparedby a mechanical, electronic or other device unless:(a) the matters recorded or stored will be capable, at any time, of

being reproduced in a written form or another form approved bythe Treasurer, or

(b) a reproduction of those matters is kept in a written form approvedby the Treasurer.

(3) An authority shall take all reasonable precautions, including suchprecautions (if any) as are specified in the prescribed requirements, forguarding against damage to, destruction of or falsification of or in, andfor discovery of falsification of or in, any book or record or part of abook or record required by this Act or the prescribed requirements to bekept or prepared by the authority.

(4) Where an authority records or stores any matters by means of amechanical, electronic or other device, any duty imposed by this Act orthe prescribed requirements to make a book or record containing thosematters available for inspection or to provide copies of the whole or partof a book or record containing those matters shall be construed as a dutyto make the matters available for inspection in written form or toprovide a document containing a clear reproduction in writing of thewhole or part of them, as the case may be.

(5) A writing that purports to reproduce matters recorded or stored bymeans of a mechanical, electronic or other device shall, unless thecontrary is established, be deemed to be a reproduction of those matters.

59A Treasury Fire Risks Account

(1) Funds in credit in the Treasury Fire Risks Account in the SpecialDeposits Account may be utilised from time to time by the Treasurer, atthe discretion of the Treasurer, for the purpose of:(a) whole or partial payment for, replacement of, or repair to,

Government property lost or damaged by fire or lightning, or byboth,

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(b) defraying the expenses incidental to the assessment of loss ordamage referred to in paragraph (a), or

(c) providing security devices for the prevention or detection of firesin any building or part of a building owned or leased by theCrown.

(2) Interest at a rate to be determined from time to time by the Treasurershall be allowed on funds in credit in the Treasury Fire Risks Account.

(3) Any portion of funds in credit in the Treasury Fire Risks Account maybe invested in accordance with section 20.

(4) Interest allowed on funds in credit in the Treasury Fire Risks Account,together with interest earned on any investments therefrom, shall fromtime to time be paid to the credit of that Account and to the credit of theConsolidated Fund in such proportions as the Treasurer may determine.

(5) Nothing in this section shall be deemed to constitute insurance withinthe meaning of any clause, condition or stipulation of any policy ofinsurance.

(6) All or any funds in credit in the Treasury Fire Risks Account (includinginvestments) may be transferred by the Treasurer, at the discretion ofthe Treasurer, to the Managed Fund for Public Sector Insurances to addto that Fund’s solvency reserve.

59B Payment of certain amounts by statutory authority to Consolidated Fund

(1) In this section, dividend, in relation to a statutory authority, means anamount calculated by applying a rate, determined by the Treasurer, tothe assets, or some portion of the assets, of the statutory authority.

(2) Notwithstanding any other Act, the Treasurer may at any time require aprescribed statutory authority to pay to the credit of the ConsolidatedFund, at such times and in such manner as the Treasurer directs, suchamount by way of dividend as the Treasurer may determine and notifyto the statutory authority.

(3) The Treasurer may require a statutory authority to prepare and submitto the Treasurer such accounting statements (if any), required for thedetermination of dividends payable by the statutory authority, in suchmanner (if any) and such form (if any) as the Treasurer determines.

(4) A statutory authority shall comply with a requirement made in respectof it by the Treasurer under this section.

(5) Notwithstanding any other Act, the Treasurer may, in relation to apayment by a statutory authority under this section, make any one ormore of the following determinations:

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(a) that the payment shall be deemed to be payment or part paymentof another amount, specified by the Treasurer, which thestatutory authority is required to pay to the Treasurer,

(b) that the payment shall be paid in addition to any other amountwhich the statutory authority is required to pay to the Treasurer,

(c) that the payment shall be deemed to be an obligation of thestatutory authority under the Act by which the statutory authorityis constituted.

60 Recovery of money and value of property

(1) Where there occurs a loss of or deficiency in:(a) public money or other money that has been advanced to an officer

of an authority, or(b) public money or other money while that money is under the

control of an officer of an authority,that loss or deficiency shall be a debt due to the Crown or the authority,as the case may require, and may be recovered from the officer in a courtof competent jurisdiction.

(2) Where an officer of an authority defends an action brought undersubsection (1), the plaintiff is entitled to judgment if, in the absence ofproof to the contrary, the plaintiff proves:(a) that the defendant was an officer of the authority,(b) that the money the subject of the action was under the control of

the defendant, and(c) that the defendant converted the money to the defendant’s own

use or was guilty, by act or omission, of culpable negligence ormisconduct in relation to the control the defendant exercised overthe money.

(3) Where loss or destruction of or damage to public property or otherproperty occurs while the property is in the care of an authority, thevalue of the property lost or destroyed or, as the case may be, the costof replacing or repairing the damage to that property shall be a debt dueto the Crown or the authority, as the case may require, and may berecovered in a court of competent jurisdiction by action brought against:(a) the officer of the authority in whose care the property was at the

material time, or(b) another officer of the authority who by culpable negligence or

misconduct caused or contributed to the loss or destruction of ordamage to the property.

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(4) Where an officer of an authority defends an action brought undersubsection (3), the plaintiff is entitled to judgment if, in the absence ofproof to the contrary, the plaintiff proves:(a) that the defendant was an officer of the authority, and(b) that the defendant converted the property the subject of the action

to the defendant’s own use or by culpable negligence ormisconduct caused or contributed to the loss or destruction of ordamage to the property.

(5) Where the negligence or misconduct of an officer of an authority wasnot the sole cause of the loss or destruction of or damage to the propertythe subject of an action under subsection (3), the Crown or the authority,as the case may require, may recover from the officer so much only ofthe cost of, or the cost of replacing or repairing, the loss, destruction ordamage as is just and equitable having regard to the contribution madeby the officer to that loss, destruction or damage as determined by thecourt.

(6) In this section a reference to an officer of an authority includes areference to a person who has been such an officer.

(7) For the purposes of this section:(a) public money or other money shall be taken to be under the

control of an officer of an authority if the money has beencollected or received by or has come into the custody of theofficer but has not been paid to another person or to the credit ofan account with a bank, building society or credit union asrequired by the provisions of this Act or the prescribedrequirements, and

(b) public property or other property shall be taken to be in the careof an officer of an authority if the property:(i) has been delivered to the officer, and

(ii) has not been returned to a person or delivered to anotherperson entitled to receive it on behalf of the Crown or theauthority, as the case may require.

(8) The provisions of this section do not affect a right of the Crown or anauthority to recover an amount from an officer of an authority otherwisethan under this section but the Crown or the authority, as the case mayrequire, shall not recover amounts from the one officer both under thissection and otherwise than under this section, in respect of the sameloss, deficiency, destruction or damage.

61 Misappropriation of money or property

(1) An officer of an authority shall not:

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(a) misapply, improperly dispose of or improperly use, any publicmoney, other money, public property or other property, or

(b) pay any public money or other money into an account other thanthe account into which the money is required to be paid.

(2) An officer of an authority shall not wilfully and unlawfully damage ordestroy any public property or other property.

(3) In a prosecution for an offence against subsection (1) (a), it is notnecessary to prove the misapplication, improper disposal or improperuse of any specific sum of money or property if there is proof of ageneral deficiency on the examination of the books, records or entrieskept or made by the defendant or otherwise and the court or jury issatisfied that the defendant misapplied, improperly disposed of orimproperly used all or any of the deficient money or all or any of thedeficient property.

61A (Repealed)

62 Offences—generally

A person who contravenes or fails to comply with any provision of thisAct or the prescribed requirements is guilty of an offence and liable,where a penalty is not otherwise expressly provided, to a penalty notexceeding 20 penalty units.

63 Proceedings for offences

(1) Proceedings for an offence against a provision of this Act or theprescribed requirements shall be disposed of in the Local Court.

(2) A penalty incurred under this Act or the prescribed requirements, whenpaid or recovered, shall be paid into the Consolidated Fund.

63A Reference of matters to Public Accounts Committee

(1) In this section:Public Accounts Committee means the Public Accounts Committee forthe time being constituted under Part 4.statutory body means a statutory body to which Division 3 of Part 3applies.

(2) The Treasurer may refer any matter relating to the financial report of astatutory body to the Public Accounts Committee for examination andreport to the Treasurer.

(3) The Treasurer shall refer to the Public Accounts Committee forexamination and report to the Treasurer any proposal to amend Division3 of Part 3 or make a regulation relating to the financial report of a

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statutory body, other than a proposal made by the Public AccountsCommittee.

(4) Nothing in subsection (3) requires the Treasurer to refer a proposal tothe Public Accounts Committee if, at the time the Treasurer formulatesor receives the proposal:(a) no members have been appointed to the Committee, or(b) the members of the Committee have ceased to hold office.

(5) Nothing in subsection (2) or (3) prevents the Public AccountsCommittee, after the Committee has reported to the Treasurer, fromreporting to the Legislative Assembly on any matter referred to it by theTreasurer under subsection (2) or (3).

(6) The provisions of section 57 (4) apply to and in respect of a report undersubsection (5) in the same way as those provisions apply to and inrespect of a report in accordance with section 57 (1).

63B Notification of controlled entities

(1) Within 1 month after an entity becomes an entity referred to in section45A (1A), the appropriate Department Head must notify theAuditor-General and the Treasurer in writing of that fact.

(2) Within 1 month after an entity becomes an entity referred to in section39 (1A), the appropriate statutory body must notify the Auditor-Generaland the Treasurer in writing of that fact.

(3) A Department or statutory body must take such steps as are appropriateto ensure that an entity referred to in section 45A (1A) or 39 (1A) whichis controlled by the Department or statutory body is audited by theAuditor-General.

63C Documents presented to Clerk of House of Parliament

A document which is presented to the Clerk of a House of Parliament inaccordance with a provision of this Act:(a) is, on presentation and for all purposes, taken to have been laid

before the House, and(b) is to be printed by authority of the Clerk of the House, and(c) is, for all purposes, taken to be a document published by order or

under the authority of the House, and(d) is to be recorded:

(i) in the case of the Legislative Council, in the Minutes of theProceedings of the Legislative Council, and

(ii) in the case of the Legislative Assembly, in the Votes andProceedings of the Legislative Assembly,

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Public Finance and Audit Act 1983 No 152 Section 63D

on the first sitting day of the House after receipt of the report bythe Clerk.

63D Personal liability

(1) A matter or thing done or omitted to be done by the Auditor-General ora member of staff of the Audit Office does not, if the matter or thing wasdone or omitted to be done in good faith for the purpose of executingthis or any other Act, subject the Auditor-General or member personallyto any action, liability, claim or demand.

(2) For the purpose of determining whether the Crown is vicariously liablefor any matter or thing done or omitted to be done by theAuditor-General or a member of staff of the Audit Office, it is declaredfor the avoidance of doubt that the Auditor-General and any suchmember is in the service of the Crown.

63E Delegation of Treasurer’s functions

(1) The Treasurer may delegate to an authorised person any of the functionsof the Treasurer under this Act, other than this power of delegation.

(2) A delegate may sub-delegate to an authorised person any functiondelegated by the Treasurer under this section if the delegate isauthorised in writing to do so by the Treasurer.

(3) In this section, authorised person means a member of the staff of theTreasury or a person of a class prescribed by the regulations or approvedby the Treasurer.

63F Status of Workers Compensation Insurance Fund

The Workers Compensation Insurance Fund established under theWorkers Compensation Act 1987 (including the assets and liabilities ofthat Fund):(a) is not an entity under the control of the New South Wales

Government for the purposes of the preparation of theconsolidated financial statements under this Act, and

(b) is not part of the general government sector for the purposes ofthis Act or the Fiscal Responsibility Act 2012.

63G Oversight of electricity industry restructuring

(1) Schedule 1A has effect.

(2) Expressions used in Schedule 1A have the same meanings as in the Billfor the Electricity Industry Restructuring Act 2008 as introduced in theLegislative Assembly on 4 June 2008.

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64 Regulations

(1) The Governor may make regulations, not inconsistent with this Act, foror with respect to any matter that by this Act is required or permitted tobe prescribed or that is necessary or convenient to be prescribed forcarrying out or giving effect to this Act.

(1A) Without limiting subsection (1), a regulation may shorten the time forcompliance with a provision of section 6 (4), 41A (1) or (2), 41C (1) or(1A), 45D (1), 45F (1), 49 (2), 51 (1) or 52A (1), despite the provision.

(2) A provision of a regulation may:(a) apply generally or be limited in its application by reference to

specified exceptions or factors,(b) apply differently according to different factors of a specified

kind, or(c) authorise any matter or thing to be from time to time determined,

applied or regulated by any specified person, group of persons orbody,

or may do any combination of those things.

65 Savings, transitional and other provisions

Schedule 4 has effect.

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Public Finance and Audit Act 1983 No 152 Schedule 1

Schedule 1 The Auditor-General

(Section 28 (2))

Part 1 Appointment and terms of office

1 (Repealed)

1A Auditor-General to continue in office

The person holding office as Auditor-General immediately before thecommencement of Schedule 2 (1) to the Public Finance and Audit(Auditor-General) Amendment Act 1991:(a) is, on that commencement, taken to be appointed to that office, in

accordance with section 28 (1), for a term expiring 7 years fromthat commencement or when the person attains the age of 65years, whichever occurs first, and

(b) is not eligible for re-appointment, including re-appointment afterthe end of that term.

2 Disabilities

(1) The Auditor-General shall not, during continuance in office asAuditor-General, be capable of being a member of the ExecutiveCouncil or of the Parliament of the Commonwealth or of a State of theCommonwealth.

(2) The Auditor-General is not to hold any other position in the publicsector during his or her term of office as Auditor-General or after theexpiration of that term, except with the consent of the Governor.

3 (Repealed)

4 Public Service Act 1979 not to apply

The provisions of the Public Service Act 1979 do not apply to or inrespect of the appointment of the Auditor-General and theAuditor-General is not, as the Auditor-General, subject to theprovisions of that Act.

4A Resignation of Auditor-General

The office of Auditor-General becomes vacant if the Auditor-Generalresigns the office by instrument in writing addressed to the Governor.

5 Removal from office

The Governor may remove the Auditor-General from office upon theaddress of both Houses of the Legislature.

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Public Finance and Audit Act 1983 No 152Schedule 1

6 Suspension from office

(1) The Governor may suspend the Auditor-General from office:(a) for misbehaviour,(b) for incapacity,(c) if the Auditor-General directly or indirectly engages in any paid

employment outside the duties of the office of Auditor-General,or in any trade or business,

(d) if the Auditor-General becomes bankrupt, applies to take thebenefit of any law for the relief of bankrupt or insolvent debtors,compounds with his or her creditors or makes an assignment ofhis or her remuneration for their benefit, or

(e) if the Auditor-General is absent from duty for a period in excessof his or her leave entitlement as approved by the Governorunless the absence is caused by illness or other unavoidablecause.

(2) The Minister shall lay or cause to be laid before each House ofParliament, within 7 sitting days of that House after theAuditor-General has been suspended from office, a full statement of thegrounds for the suspension.

(3) The suspension shall be lifted unless each House of Parliament, within21 sitting days from the time when the statement was laid before it,declares by resolution that the Auditor-General ought to be removedfrom office.

(4) If each House does so declare within that period, the Auditor-Generalshall be removed from office by the Governor.

(5) For the purposes of this section, sitting days shall be counted whether ornot they occur in the same session.

7 Preservation of rights of Auditor-General previously public servant etc

(1) In this clause:statutory body means any body declared under subclause (6) to be astatutory body for the purposes of this clause.superannuation scheme means a scheme, fund or arrangement underwhich any superannuation or retirement benefits are provided andwhich is established by or under any Act.

(2) Subject to subclause (3) and to the terms of appointment, where theAuditor-General was, immediately before being appointed asAuditor-General:(a) an officer of the Public Service or the Teaching Service,

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(b) a contributor to a superannuation scheme,(c) an officer employed by a statutory body, or(d) a person in respect of whom provision was made by any Act for

the retention of any rights accrued or accruing to the person as anofficer or employee,

he or she:(e) shall retain any rights accrued or accruing to him or her as such

an officer, contributor or person,(f) may continue to contribute to any superannuation scheme to

which he or she was a contributor immediately before beingappointed as Auditor-General, and

(g) shall be entitled to receive any deferred or extended leave and anypayment, pension or gratuity,

as if he or she had continued to be such an officer, contributor or personduring his or her service as Auditor-General, and:(h) his or her service as Auditor-General shall be deemed to be

service as an officer or employee for the purpose of any law underwhich those rights accrued or were accruing, under which he orshe continues to contribute or by which that entitlement isconferred, and

(i) he or she shall be deemed to be an officer or employee, and theGovernment of New South Wales shall be deemed to be theemployer, for the purpose of the superannuation scheme to whichhe or she is entitled to contribute under this section.

(3) If the Auditor-General would, but for this subclause, be entitled undersubclause (2) to contribute to a superannuation scheme or to receive anypayment, pension or gratuity under that scheme, he or she shall not beso entitled upon becoming (whether upon appointment asAuditor-General or at any later time while holding office asAuditor-General) a contributor to any other superannuation scheme,and the provisions of subclause (2) (i) cease to apply to or in respect ofhim or her and the Government of New South Wales in any case wherehe or she becomes a contributor to such another superannuation scheme.

(4) Subclause (3) does not prevent the payment to the Auditor-Generalupon his or her ceasing to be a contributor to a superannuation schemeof such amount as would have been payable to him or her if he or shehad ceased, by reason of resignation, to be an officer or employee forthe purposes of that scheme.

(5) The Auditor-General shall not, in respect of the same period of service,be entitled to claim a benefit under this Act and another Act.

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(6) The Governor may, by proclamation published in the Gazette, declareany body constituted by or under any Act to be a statutory body for thepurposes of this clause.

Part 2 Auditor-General’s declaration

(Section 29 (1))

I, , do solemnly and sincerely promise and declare that,according to the best of my skill and ability, I will faithfully, impartially and truly execute theoffice and perform the duties of Auditor-General according to law.

(Signature)

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Public Finance and Audit Act 1983 No 152 Schedule 1A

Schedule 1A Oversight of electricity industry restructuring

(Section 63G)

1 Review of Government’s overall program for restructuring

(1) The Auditor-General is to review and report to Parliament on theGovernment’s overall program for the authorised restructuring.

(2) The review is to be a review of the following:(a) the appropriateness of the Government’s strategy for the transfer

of assets to the private sector for maximising financial value fortaxpayers, taking into account the following:(i) the proposed method of effecting transactions,

(ii) the proposed timing of transactions, including the impactof external factors,

(iii) any contingent liabilities that will accrue to the State,(iv) the impact of the proposed national emissions trading

scheme (including current hedging and coal contracts ofState electricity corporations),

(v) the sale price of the assets that is reasonably expectedhaving regard to professional advice and theGovernment’s preliminary estimates,

(vi) the impact of increased debt over the past 5 years inrelation to the assets,

(vii) any relevant Commonwealth legislation regardingcompetition or foreign ownership,

(viii) any other factors that may impact on the potential saleprice of the assets,

(b) the financial impact of the proposed community safety netproposed for the authorised restructuring, in particular theprotections for workers, pensioners and low-income earners,including an assessment of the consistency of those benefits withprevious transactions involving the transfer of assets to theprivate sector.

(3) The review of the appropriateness of the Government’s strategy for thetransfer of assets to the private sector is to be conducted on the basis ofa statement of that strategy as provided to the Auditor-General by theTreasurer for the purposes of the review.

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Public Finance and Audit Act 1983 No 152Schedule 1A

2 Report to Parliament

(1) The Auditor-General is to report to each House of Parliament on theresults of the review conducted by the Auditor-General under thisSchedule as soon as practicable after the review is completed.

(2) If a House of Parliament is not sitting when the Auditor-General seeksto present the report, the Auditor-General is to present the report to theClerk of the House concerned.

3 Supplementary powers

(1) The Treasurer is to ensure that the Auditor-General has access to suchinformation and resources as may be necessary to enable theAuditor-General to exercise the functions conferred by this Schedule.

(2) For the purposes of this Schedule, the Auditor-General may:(a) exercise investigatory powers conferred on the Auditor-General

under this Act, and(b) engage any person or body with financial expertise to examine

arrangements made or proposed for the purposes of theauthorised restructuring and to advise the Auditor-General onthose arrangements.

(3) The functions conferred by this Schedule are in addition to, and do notderogate from, any other function of the Auditor-General.

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Schedule 2 Statutory bodies

(Section 39 (1))

Aboriginal Housing OfficeAgricultural industry services committee constituted by the Agricultural IndustryServices Act 1998Art Gallery of New South Wales TrustThe Audit Office of New South WalesAustralian Museum TrustBarangaroo Delivery AuthorityBoard of Governors of the Charles Sturt UniversityBoard of Trustees of the University of Western SydneyBoard of Surveying and Spatial InformationBuilding Insurers’ Guarantee CorporationBuilding Professionals BoardCancer Institute (NSW)A catchment management authority under the Catchment Management AuthoritiesAct 2003Centennial Park and Moore Park TrustChief Investigator of the Office of Transport Safety InvestigationsChipping Norton Lake AuthorityChiropractic Council of New South WalesCobar Water BoardCommission for Children and Young PeopleCommunity Relations CommissionA corporation constituted under the Growth Centres (Development Corporations)Act 1974Council of the Macquarie UniversityCouncil of the Southern Cross UniversityCouncil of the University of New EnglandCouncil of the University of New South WalesCouncil of the University of NewcastleCouncil of the University of Technology, SydneyCouncil of the University of WollongongDams Safety CommitteeDental Council of New South WalesDestination NSWElection Funding Authority of New South WalesElectricity Tariff Equalisation Ministerial CorporationEnergy Corporation of New South WalesEnvironment Protection AuthorityEnvironmental TrustFair Trading Administration CorporationGame Council of New South WalesHealth Care Complaints Commission

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Historic Houses Trust of New South WalesHome Care Service of New South WalesIndependent Liquor and Gaming AuthorityIndependent Pricing and Regulatory TribunalIndependent Transport Safety RegulatorInfrastructure NSWInternal Audit Bureau of New South WalesJenolan Caves Reserve TrustLake Illawarra AuthorityLegal Aid Commission of New South WalesLegal Profession Admission Board constituted under the Legal Profession Act 2004Liability Management Ministerial CorporationLibrary Council of New South WalesLifetime Care and Support Authority of New South WalesLong Service CorporationLord Howe Island BoardLuna Park Reserve TrustMedical Council of New South WalesMental Health CommissionMine Subsidence BoardMotor Accidents Authority of New South WalesMotor Vehicle Repair Industry AuthorityNatural Resources CommissionNew South Wales Aboriginal Land CouncilNew South Wales Board of Vocational Education and TrainingNew South Wales Film and Television OfficeNew South Wales Government Telecommunications AuthorityNew South Wales Institute of PsychiatryNew South Wales Institute of SportNew South Wales Land and Housing CorporationNew South Wales Rural Assistance AuthorityNew South Wales Treasury CorporationNSW Architects Registration BoardNSW Food AuthorityNSW Institute of TeachersNSW Self Insurance CorporationNSW Trustee and GuardianNursing and Midwifery Council of New South WalesOffice of the Hawkesbury-NepeanOptometry Council of New South WalesOsteopathy Council of New South WalesParramatta Park TrustPharmacy Council of New South WalesPhysiotherapy Council of New South WalesPodiatry Council of New South WalesPsychology Council of New South Wales

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Rail Corporation New South WalesRental Bond BoardResidual Business Management CorporationRice Marketing Board constituted under the Rice Marketing Act 1983Roads and Maritime ServicesRoyal Botanic Gardens and Domain TrustSAS Trustee CorporationSenate of the University of SydneyState Management Council of Livestock Health and Pest Authorities constitutedunder the Rural Lands Protection Act 1998State Property AuthorityState Rail Authority Residual Holding CorporationState Records AuthorityState Sporting Venues AuthorityState Transit Authority of New South WalesStatutory Trustees or a Statutory Trustee of a Fund within the meaning of theTechnical Education Trust Funds Act 1967Sydney Catchment AuthoritySydney Cricket and Sports Ground TrustSydney FerriesSydney Harbour Foreshore AuthoritySydney MetroSydney Olympic Park AuthoritySydney Opera House TrustTeacher Housing Authority of New South WalesTransport for NSWTrustees of the Anzac Memorial BuildingTrustees of the Museum of Applied Arts and SciencesTrustees of the Parliamentary Contributory Superannuation FundVenues NSWVeterinary Practitioners BoardWaste Assets Management CorporationWentworth Park Sporting Complex TrustWestern Sydney Parklands TrustWild Dog Destruction BoardWorkCover AuthorityWorkers’ Compensation (Dust Diseases) BoardZoological Parks Board of New South Wales.

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Schedule 3 Departments

(Sections 45A, 45B)

Column 1 Column 2

Department Department Head

Department of Attorney General and Justice Director-General of the Department

Office of the Board of Studies Chief Executive of the Office

Office of the Director of Public Prosecutions Director of Public Prosecutions

Department of Education and Communities (including TAFE Commission)

Director-General of the Department and Managing Director of the TAFE Commission

Department of Family and Community Services

Director-General of the Department

Department of Finance and Services Director-General of the Department

Ministry of Health Director-General of the Ministry

Independent Commission Against Corruption

Commissioner for the Commission

Information and Privacy Commission Information Commissioner

Judicial Commission Chief Executive of the Commission

New South Wales Crime Commission Commissioner for the New South Wales Crime Commission

Office of the New South Wales Electoral Commission

Electoral Commissioner

Fire and Rescue NSW Commissioner of Fire and Rescue NSW

NSW Police Force Commissioner of Police

Ombudsman’s Office Ombudsman

Department of Planning and Infrastructure Director-General of the Department

Ministry for Police and Emergency Services Chief Executive of the Ministry

Police Integrity Commission Commissioner for the Police Integrity Commission

Department of Premier and Cabinet Director-General of the Department

Public Service Commission Public Service Commissioner

Department of Rural Fire Service Commissioner of the NSW Rural Fire Service

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State Emergency Service Commissioner of the Service

Department of Trade and Investment, Regional Infrastructure and Services

Director-General of the Department

Department of Transport Director-General of the Department

The Treasury Secretary of the Treasury

Column 1 Column 2

Department Department Head

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Schedule 4 Savings, transitional and other provisions

(Section 65)

Part 1 Savings or transitional regulations

1 Regulations

(1) The regulations may contain provisions of a savings or transitionalnature consequent on the enactment of the following Acts:Public Finance and Audit Amendment (Auditor-General) Act 2001Public Finance and Audit Amendment (Budgeting and FinancialReporting) Act 2002Statute Law (Miscellaneous Provisions) Act (No 2) 2004, but only to theextent that it amends this ActState Revenue Legislation Amendment Act 2005Statute Law (Miscellaneous Provisions) Act 2005, but only to the extentthat it amends this ActState Revenue and Other Legislation Amendment (Budget Measures)Act 2006, but only to the extent that it amends this Act or the PublicFinance and Audit Regulation 2005State Revenue and Other Legislation Amendment (Budget) Act 2008

(2) Any such provision may, if the regulations so provide, take effect fromthe date of assent to the Act concerned or a later date.

(3) To the extent to which any such provision takes effect from a date thatis earlier than the date of its publication in the Gazette, the provisiondoes not operate so as:(a) to affect, in a manner prejudicial to any person (other than the

State or an authority of the State), the rights of that personexisting before the date of its publication, or

(b) to impose liabilities on any person (other than the State or anauthority of the State) in respect of anything done or omitted tobe done before the date of its publication.

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Part 2 Provisions consequent on enactment of Public Finance and Audit Amendment (Auditor-General) Act 2001

2 Definition

In this Part:Amending Act means the Public Finance and Audit Amendment(Auditor-General) Act 2001.

3 Validation with respect to exercise of functions of Auditor-General

(1) Anything done by or on behalf of the Auditor-General before thecommencement of any amendment made by the Amending Act thatwould have been validly done if the Amending Act had been in forcewhen it was done is, to the extent of any invalidity, validated.

(2) In this clause, a reference to anything done includes a reference toanything omitted to be done.

4 Protection from liability of Auditor-General—application of amendment to section 63D to previous omissions

The amendment made to section 63D by the Amending Act extends toanything omitted to be done before the commencement of thatamendment.

5 Existing protected disclosures

A complaint made under section 38B (1A) before the repeal of thatprovision by the Amending Act that has not been finally dealt with onthat repeal is taken to be a complaint under Division 7 of Part 3, asinserted by the Amending Act, and may be dealt with accordingly.

Part 3 Provisions consequent on enactment of Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002

6 Budget presentation for 2002–03

Sections 27A and 27AA, as inserted by the Public Finance and AuditAmendment (Budgeting and Financial Reporting) Act 2002, do notapply to the budget for the financial year commencing on 1 July 2002.

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Part 4 Provisions consequent on enactment of Statute Law (Miscellaneous Provisions) Act (No 2) 2004

7 Definitions

In this Part:Audit Office means the Audit Office established by this Act.executive position has the same meaning as in section 33F.former Department means the group of staff comprising The AuditOffice (as a Department of the Public Service) immediately before 1January 2005.

8 Abolition of The Audit Office as a Department

The Department of the Public Service with the name of The AuditOffice of New South Wales is abolished.

9 Transfer of staff of former Department to the Audit Office

(1) Each person who, immediately before 1 January 2005, was a member ofstaff of the former Department is entitled, on that date, to be appointedto a position in the Audit Office at a salary not less than the salary whichthe person was paid immediately before that date.

(2) Any such person who, pursuant to subclause (1), becomes a member ofstaff of the Audit Office:(a) retains any rights to leave (including annual leave, extended

leave and sick leave) accrued or accruing to the person as amember of staff of the former Department, and

(b) is, until such time as provision is otherwise made under any Actor law, to continue to be employed in accordance with any Stateindustrial instrument or determination that applied to the personas a member of staff of the former Department.

10 Appointment of incumbent officers to executive positions

(1) If a position in the Audit Office is designated by the Auditor-General,as at 1 January 2005 or on any subsequent date, as an executive position,the person (if any) holding the position is to continue to hold thatposition until the person or some other person is duly appointed to theposition.

(2) While the person continues to hold the position, the conditions ofemployment (including remuneration) of the person are to be the sameas those which applied to the person immediately before the positionwas designated as an executive position.

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(3) The person who continues to hold the position may be appointed to theposition without the vacancy being advertised.

(4) If the person who continues to hold the position is not appointed to theposition or to another executive position and the person was a memberof staff of the former Department immediately before 1 January 2005,the following provisions apply:(a) if the person is an existing non-SES officer—the person is

entitled to continue to be employed in some other position in theAudit Office at a salary not less than the person’s existing salary,

(b) if the person is an existing SES officer who made an election, asreferred to in clause 11 of Schedule 4 to the Public SectorEmployment and Management Act 2002, to retain a right of returnto the public sector—the person is entitled to an engagement inthe public sector as provided by that clause,

(c) if the person is an existing SES officer who did not make such anelection—the person is entitled to compensation under section 78of the Public Sector Employment and Management Act 2002 as ifthe person were an executive officer to whom that sectionapplies.

(5) In subclause (4):existing non-SES officer means a member of staff of the formerDepartment who, immediately before 1 January 2005, held a position inthe former Department other than a senior executive position within themeaning of the Public Sector Employment and Management Act 2002.existing SES officer means a member of staff of the former Departmentwho, immediately before 1 January 2005, held a senior executiveposition (within the meaning of the Public Sector Employment andManagement Act 2002) in the former Department.

11 Position no longer designated as executive position

If a position in the Audit Office ceases to be designated as an executiveposition, the person (if any) holding the position continues to beemployed in that position, subject to and in accordance with the relevantprovisions applying to the staff (other than executive officers) of theAudit Office, for the balance of the person’s term of office.

12 Construction of certain references

A reference in any Act (other than this Act), or in any instrument madeunder any Act, or in any other instrument, or in any contract oragreement, to the Auditor-General’s Office or to The Audit Office (as aDepartment of the Public Service) is to be construed as a reference tothe Audit Office.

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Part 5 Provisions consequent on enactment of State Revenue Legislation Amendment Act 2005

13 Validation for tax-equivalent payments

(1) Anything done or omitted to be done that would have been validly doneor omitted if Part 4A of this Act, and section 5 of the TaxationAdministration Act 1996, as inserted by the State Revenue LegislationAmendment Act 2005 had been in force at the time that it was done oromitted is validated.

(2) Any direction given by, or nomination made by, the Treasurer beforethe commencement of this clause that could have been given or madeunder Part 4A, had that Part been in force at the time that it was givenor made, is taken to have been given or made under that Part.

(3) Any determination made by the Chief Commissioner of State Revenuebefore the commencement of this clause in respect of the liability of astatutory body to make payments under the State tax-equivalent regimethat could have been made under Part 4A, had that Part been in force atthe time that it was made, is taken to have been made under that Part.

Part 6 Provisions consequent on enactment of State Revenue and Other Legislation Amendment (Budget) Act 2008

14 Application of amendments

(1) The amendments made to this Act by the State Revenue and OtherLegislation Amendment (Budget) Act 2008 apply only in respect of theBudget Papers, consolidated financial statements and generalgovernment sector financial statements for the financial yearcommencing on 1 July 2008 and the following financial years.

(2) This Act, as in force immediately before the amendments made by theState Revenue and Other Legislation Amendment (Budget) Act 2008,continues to apply in respect of the Total State Sector Accounts for thefinancial year commencing 1 July 2007.

(3) The amendments made to section 8 of this Act by the State Revenue andOther Legislation Amendment (Budget) Act 2008 do not apply in respectof a monthly statement referred to in that section for a month before July2008.

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Public Finance and Audit Act 1983 No 152 Notes

The following abbreviations are used in the Historical notes:Am amended LW legislation website Sch ScheduleCl clause No number Schs SchedulesCll clauses p page Sec sectionDiv Division pp pages Secs sectionsDivs Divisions Reg Regulation Subdiv SubdivisionGG Government Gazette Regs Regulations Subdivs SubdivisionsIns inserted Rep repealed Subst substituted

Historical notes

Table of amending instrumentsPublic Finance and Audit Act 1983 No 152. Assented to 29.12.1983. Date of commencement(Part 1, Divs 1 and 4 of Part 2, sec 34 and Div 5 of Part 3 excepted), 6.1.1984, sec 2 (2) andGG No 4 of 6.1.1984, p 19; date of commencement of Part 1, Divs 1 and 4 of Part 2, sec 34and Div 5 of Part 3, 1.7.1983, sec 2 (1). This Act has been amended as follows:

1984 No 88 Public Finance and Audit (Amendment) Act 1984. Assented to 28.6.1984.Date of commencement of Sch 1 (1), (4)–(8) and (10), 7.9.1984, sec 2 (2) and GG No 133 of 7.9.1984, p 4451.

No 153 Statute Law (Miscellaneous Amendments) Act 1984. Assented to 10.12.1984.

1985 No 48 Public Finance and Audit (State Public Service Superannuation Board) Amendment Act 1985. Assented to 30.4.1985.

No 97 Public Finance and Audit (Amendment) Act 1985. Assented to 12.6.1985.

No 137 Public Finance and Audit (Sydney Market Authority) Amendment Act 1985. Assented to 25.11.1985.Date of commencement of sec 3, 1.2.1986, sec 2 (2) and GG No 18 of 31.1.1986, p 422.

No 159 Public Finance and Audit (Further Amendment) Act 1985. Assented to 28.11.1985.Date of commencement of Sch 1, 20.6.1986, sec 2 (2) and GG No 97 of 20.6.1986, p 2795.

No 167 Public Finance and Audit (Housing) Amendment Act 1985. Assented to 3.12.1985.Date of commencement of sec 3, 1.1.1986, sec 2 (2).

1986 No 16 Statute Law (Miscellaneous Provisions) Act 1986. Assented to 1.5.1986.

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Public Finance and Audit Act 1983 No 152Notes

No 175 Public Finance and Audit (Wollongong Sportsground) Amendment Act 1986. Assented to 17.12.1986.Date of commencement of sec 3, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3645.

No 205 Miscellaneous Acts (Water Administration) Amendment Act 1986. Assented to 18.12.1986.Date of commencement of Sch 2, 1.1.1987, sec 2 (2) and GG No 195 of 19.12.1986, p 6267.

1987 No 22 Judicial Officers (Amendment) Act 1987. Assented to 1.5.1987.

No 24 New South Wales Government Engineering and Shipbuilding Undertaking (Repeal) Act 1987. Assented to 5.5.1987.

No 29 Bicentennial Park Trust Act 1987. Assented to 15.5.1987.Date of commencement, secs 1, 2 and 8 (3)–(5) excepted, 1.1.1988, sec 2 (2) and GG No 196 of 24.12.1987, p 7121.

No 34 Miscellaneous Acts (Public Authorities Financial Arrangements) Amendment Act 1987. Assented to 15.5.1987.Date of commencement of Sch 1, 10.6.1987, sec 2 (2) and GG No 93 of 5.6.1987, p 2690.

No 35 Public Finance and Audit (Amendment) Act 1987. Assented to 15.5.1987.

No 58 Miscellaneous Acts (Community Welfare) Repeal and Amendment Act 1987. Assented to 29.5.1987.

No 59 Building Services Corporation Act 1987. Assented to 29.5.1987.Date of commencement of sec 23, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3179.

No 66 Banana Industry Act 1987. Assented to 3.6.1987.

No 103 Energy Administration Act 1987. Assented to 12.6.1987.Date of commencement of sec 51, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3180.

No 104 Electricity Development (Amendment) Act 1987. Assented to 12.6.1987.Date of commencement of Sch 3, 1.7.1987, sec 2 (2) and GG No 109 of 26.6.1987, p 3180.

No 111 Miscellaneous Acts (Legal Profession) Amendment Act 1987. Assented to 12.6.1987.Date of commencement of Sch 1, 1.1.1988, sec 2 (2) and GG No 199 of 31.12.1987, p 7266.

No 119 Drug Offensive Act 1987. Assented to 16.6.1987.Date of commencement of sec 21 (2), 1.10.1987, sec 2 (2) and GG No 152 of 30.9.1987, p 5562.

Page 88



No 124 Institute of the Arts Act 1987. Assented to 16.6.1987.Date of commencement of sec 35, 1.1.1988, sec 2 (2) and GG No 199 of 31.12.1987, p 7265.

No 127 Medical Practitioners (Amendment) Act 1987. Assented to 16.6.1987.Date of commencement of sec 6, 1.10.1987, sec 2 (2) and GG No 152 of 30.9.1987, p 5562.

No 134 Peace Trust Act 1987. Assented to 16.6.1987.Date of commencement of sec 18, 17.7.1987, sec 2 (2) and GG No 121 of 17.7.1987, p 4030.

No 167 Tow Truck Industry Act 1987. Assented to 26.11.1987.Date of commencement of sec 78: a proclamation was published in GG No 52 of 11.3.1988, p 1526, commencing sec 78 on 11.3.1988. That proclamation was revoked by sec 3 (1) of the Tow Truck Industry (Revocation of Proclamation) Act 1988 No 39. No further proclamation was published and the Tow Truck Industry Act 1987 was repealed by the Tow Truck Act 1989 No 158 from 1.11.1990.

No 209 Statute Law (Miscellaneous Provisions) Act (No 2) 1987. Assented to 9.12.1987.Date of commencement of Sch 28, assent, sec 2 (1).

No 210 Superannuation Administration Act 1987. Assented to 9.12.1987.Date of commencement of sec 41, 18.12.1987, sec 2 (1) and GG No 193 of 18.12.1987, p 7106.

No 279 Public Finance and Audit (Further Amendment) Act 1987. Assented to 16.12.1987.Date of commencement, 28 days after assent.

No 284 University of Technology, Sydney (Miscellaneous Provisions) Act 1987. Assented to 16.12.1987.Date of commencement, 26.1.1988, sec 2.

1988 No 19 Public Finance and Audit (Amendment) Act 1988. Assented to 28.6.1988.Date of commencement, assent, sec 2.

No 23 Public Finance and Audit (Working Accounts) Amendment Act 1988. Assented to 30.6.1988.Date of commencement, 1.7.1988, sec 2.

No 34 Miscellaneous Acts (Public Sector Management) Amendment Act 1988. Assented to 6.7.1988.Date of commencement, 2.9.1988, sec 2 and GG No 140 of 2.9.1988, p 4556.

Page 89



No 35 Independent Commission Against Corruption Act 1988. Assented to 6.7.1988.Date of commencement, 13.3.1989, sec 2 and GG No 30 of 10.3.1989, p 1332.

No 46 Prisons (Amendment) Act 1988. Assented to 9.8.1988.Date of commencement of sec 4, 22.8.1988, sec 2 and GG No 134 of 19.8.1988, p 4345.

No 50 New South Wales Investment Corporation (Sale) Act 1988. Assented to 30.9.1988.Date of commencement of sec 22, 17.2.1989, sec 2 (2) and GG No 23 of 17.2.1989, p 1059.

No 56 Peace Trust (Repeal) Act 1988. Assented to 15.11.1988.Date of commencement, 30.6.1989, sec 2 and GG No 81 of 30.6.1989, p 3809. The proclamation appointed 29.6.1989 as the date of commencement. Pursuant to sec 23 (5) of the Interpretation Act 1987, the proclamation does not fail merely because it was not published in the Gazette until after the day appointed in the proclamation, but sec 23 (5) provides, in that event, for the Act to commence on the day on which the proclamation was published in the Gazette.

No 86 Parramatta Stadium Trust Act 1988. Assented to 12.12.1988.Date of commencement, 14.12.1988, sec 2 and GG No 182 of 14.12.1988, p 6383.

No 90 University of Western Sydney Act 1988. Assented to 15.12.1988.Date of commencement of Sch 2, 1.1.1989, sec 2 (1).

No 92 Statute Law (Miscellaneous Provisions) Act (No 2) 1988. Assented to 19.12.1988.Date of commencement of Sch 18, 1.7.1988, sec 2 (8).

No 103 Miscellaneous Acts (Motor Accidents) Amendment Act 1988. Assented to 21.12.1988.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 10.3.1989, sec 2 and GG No 30 of 10.3.1989, p 1331.

Page 90



No 109 Transport Administration Act 1988. Assented to 21.12.1988.Date of commencement of sec 35ZL, 1.7.2006, sec 2 of the Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5 and GG No 84 of 30.6.2006, p 4792. Amended by Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5. Assented to 17.3.2006. Date of commencement, 1.7.2006, sec 2 and GG No 84 of 30.6.2006, p 4792. Sch 11 (as amended by Transport Administration Amendment (Public Transport Ticketing Corporation) Act 2006 No 5 and Transport Administration Amendment Act 2010 No 31) was not commenced and was repealed by the Transport Administration Amendment Act 2010.

No 114 Transport Legislation (Repeal and Amendment) Act 1988. Assented to 21.12.1988.Date of commencement, 16.1.1989, sec 2 (1) and GG No 3 of 16.1.1989, p 277.

No 131 Statute Law (Miscellaneous Provisions) Act (No 3) 1988. Assented to 30.12.1988.Date of commencement of Sch 19: no day was appointed and the Schedule was repealed by Statute Law (Miscellaneous Provisions) Act 1989 No 89, Sch 2.

No 132 Workers Compensation (Amendment) Act 1988. Assented to 30.12.1988.Date of commencement of the provisions of Sch 2 relating to the Public Finance and Audit Act 1983, 1.7.1989, sec 2 (1) and GG No 81 of 30.6.1989, p 3822.

1989 No 34 Public Accountants Registration (Repeal and Amendment) Act 1989. Assented to 10.5.1989.Date of commencement, 1.7.1989, sec 2 and GG No 81 of 30.6.1989, p 3821.

No 57 Public Finance and Audit (Public Accounts) Amendment Act 1989. Assented to 19.5.1989.Date of commencement, 23.6.1989, sec 2 and GG No 78 of 23.6.1989, p 3614.

No 65 Higher Education (Amalgamation) Act 1989. Assented to 23.5.1989.Date of commencement of Sch 1, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11026.

No 98 Miscellaneous Acts (Rural Assistance) Repeal and Amendment Act 1989. Assented to 13.6.1989.Date of commencement, 1.7.1989, sec 2 and GG No 81 of 30.6.1989, p 3810.

Page 91



No 107 Miscellaneous Acts (Public Sector Executives Superannuation) Amendment Act 1989. Assented to 15.8.1989.Date of commencement, 1.10.1989, sec 2 and GG No 98 of 29.9.1989, p 7776.

No 121 WorkCover Legislation (Amendment) Act 1989. Assented to 24.8.1989.Date of commencement, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11040.

No 130 Miscellaneous Acts (Higher Education) Repeal and Amendment Act 1989. Assented to 30.8.1989.Date of commencement of Sch 1, 1.8.1990, sec 2 (2) and GG No 85 of 6.7.1990, p 6235.

No 141 Mining (Geological and Mining Museum) Amendment Act 1989. Assented to 25.10.1989.Date of commencement, 21.11.1989, sec 2 and GG No 111 of 17.11.1989, p 9666.

No 158 Tow Truck Act 1989. Assented to 12.12.1989.Date of commencement of sec 86, 27.4.1990, sec 2 and GG No 54 of 27.4.1990, p 3385.

No 164 State Emergency Service Act 1989. Assented to 14.12.1989.Date of commencement, 3.8.1990, sec 2 and GG No 97 of 3.8.1990, p 7102.

No 165 State Emergency Service and Rescue Management Act 1989. Assented to 14.12.1989.Date of commencement of sec 69, 12.2.1990, sec 2 and GG No 21 of 9.2.1990, p 1054.

No 177 Fisheries and Oyster Farms (Advisory Council) Amendment Act 1989. Assented to 14.12.1989.Date of commencement of sec 4, 28.1.1991, sec 2 (1) and GG No 18 of 25.1.1991, p 649.

No 192 Fire Brigades Act 1989. Assented to 19.12.1989.Date of commencement, 1.1.1990, sec 2 and GG No 124 of 22.12.1989, p 11025.

No 193 Public Finance and Audit (Amendment) Act 1989. Assented to 21.12.1989.Date of commencement, assent, sec 2.

No 195 State Bank (Corporatisation) Act 1989. Assented to 21.12.1989.Date of commencement of Sch 1, 14.5.1990, sec 2 and GG No 62 of 11.5.1990, p 3735.

Page 92



No 226 Statute Law (Miscellaneous Provisions) Act (No 3) 1989. Assented to 21.12.1989.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 1.4.1990, Sch 1 and GG No 44 of 30.3.1990, p 2579.

No 230 Entertainment Industry Act 1989. Assented to 21.12.1989.Date of commencement, 18.5.1990, sec 2 and GG No 65 of 18.5.1990, p 3897.

No 235 Catchment Management Act 1989. Assented to 21.12.1989.Date of commencement of sec 67, 7.3.1990, sec 2 and GG No 18 of 2.2.1990, p 809.

1990 No 24 Environmental Restoration and Rehabilitation Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7705.

No 25 Environmental Research Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7704.

No 26 Environmental Education Trust Act 1990. Assented to 14.6.1990.Date of commencement, 7.9.1990, sec 2 and GG No 106 of 24.8.1990, p 7703.

No 46 Statute Law (Miscellaneous Provisions) Act 1990. Assented to 22.6.1990.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, assent, sec 2.

No 60 Aboriginal Land Rights (Amendment) Act 1990. Assented to 11.10.1990.Date of commencement of Sch 9, 16.8.1991, sec 2 (1) and GG No 116 of 16.8.1991, p 6753.

No 78 New South Wales Lotteries Act 1990. Assented to 4.12.1990.Date of commencement, 2.3.1991, sec 2 and GG No 37 of 1.3.1991, p 1694.

No 108 Statute Law (Miscellaneous Provisions) Act (No 2) 1990. Assented to 13.12.1990.Date of commencement of the provisions of Sch 1 relating to the Public Finance and Audit Act 1983, assent, sec 2.

No 117 Sydney Electricity Act 1990. Assented to 18.12.1990.Date of commencement, 2.1.1991, sec 2 and GG No 174 of 21.12.1990, p 11207.

Page 93



No 118 Technical and Further Education Commission Act 1990. Assented to 18.12.1990.Date of commencement, 1.2.1991, sec 2 and GG No 20 of 1.2.1991, p 868.

1991 No 15 Grain Marketing Act 1991. Assented to 3.5.1991.Date of commencement of Sch 4, 12.7.1991, sec 2 (1) and GG No 106 of 12.7.1991, p 5520.

No 38 Government Insurance Office (Privatisation) Act 1991. Assented to 22.11.1991.Date of commencement of Sch 2, 1.1.1992, sec 2 (1) and GG No 180 of 20.12.1991, p 10553.

No 42 Public Finance and Audit (Net Appropriations) Amendment Act 1991. Assented to 27.11.1991.Date of commencement, 1.7.1991, sec 2.

No 45 Homebush Abattoir Corporation (Dissolution and Transfer) Act 1991. Assented to 27.11.1991.Date of commencement of Sch 2, 1.1.1992, sec 2 (1).

No 53 Hunter Water Board (Corporatisation) Act 1991. Assented to 11.12.1991.Date of commencement of Sch 1, 1.1.1992, sec 2 and GG No 180 of 20.12.1991, p 10554.

No 60 Protection of the Environment Administration Act 1991. Assented to 12.12.1991.Date of commencement of the provisions of Sch 3 relating to the Public Finance and Audit Act 1983, 1.3.1992, sec 2 and GG No 26 of 21.2.1992, p 1043.

No 77 Government Telecommunications Act 1991. Assented to 17.12.1991.Date of commencement, 2.3.1992, sec 2 and GG No 30 of 28.2.1992, p 1233.

No 88 Public Finance and Audit (Auditor-General) Amendment Act 1991. Assented to 17.12.1991.Date of commencement of Schs 1 and 2 and items (6)–(16) of Sch 4, 1.3.1992, sec 2 (1) and GG No 30 of 28.2.1992, p 1243; Sch 3 was not commenced and the Act was repealed by Statute Law (Miscellaneous Provisions) Act (No 2) 2004 No 91 (previously, Sch 3 was not commenced and the Act was repealed by Statute Law (Miscellaneous Provisions) Act 1995 No 16; the repeal was subsequently revoked by Statute Law (Miscellaneous Provisions) Act 1997 No 55); date of commencement of items (1)–(5) of Sch 4, 3.2.1989, sec 2 (2).

No 94 Statute Law (Miscellaneous Provisions) Act (No 2) 1991. Assented to 17.12.1991.Date of commencement of the provisions of Sch 1 relating to the Public Finance and Audit Act 1983, assent, Sch 1.

Page 94



No 96 Superannuation Administration Act 1991. Assented to 17.12.1991.Date of commencement of Sch 6, 2.3.1992, sec 2 (1) and GG No 20 of 14.2.1992, p 848.

1992 No 15 Casino Control Act 1992. Assented to 7.5.1992.Date of commencement, 15.5.1992, sec 2 and GG No 60 of 15.5.1992, p 3292.

No 20 Internal Audit Bureau Act 1992. Assented to 14.5.1992.Date of commencement, 2.2.1996, sec 2 and GG No 15 of 2.2.1996, p 436.

No 23 Public Finance and Audit (Amendment) Act 1992. Assented to 14.5.1992.Date of commencement of Sch 1 (1), (4), (5), (10)–(13), (16) and (17), 12.6.1992, sec 2 (1) and GG No 68 of 12.6.1992, p 3881; date of commencement of Sch 1 (2), (7), (8), (9), (14) and (15), 1.7.1992, sec 2 (2); date of commencement of Sch 1 (3), 30.6.1994, sec 2 (1) and GG No 80 of 17.6.1994, p 2916; date of commencement of Sch 1 (6), 1.7.1992, sec 2 (1) and GG No 68 of 12.6.1992, p 3881.

No 39 Government Pricing Tribunal Act 1992. Assented to 19.5.1992.Date of commencement, 1.7.1992, sec 2 and GG No 75 of 26.6.1992, p 4273.

No 43 Statutory Appointments Legislation (Parliamentary Veto) Amendment Act 1992. Assented to 19.5.1992.Date of commencement, assent, sec 2.

No 47 Financial Institutions Commission Act 1992. Assented to 30.6.1992.Date of commencement, 30.6.1992, sec 2 and GG No 80 of 30.6.1992, p 4482.

No 112 Statute Law (Penalties) Act 1992. Assented to 8.12.1992.Date of commencement, assent, sec 2.

1993 No 15 Home Purchase Assistance Authority Act 1993. Assented to 12.5.1993.Date of commencement, 2.7.1993, sec 2 and GG No 76 of 2.7.1993, p 3707. The proclamation appointed 1.7.1993 as the date of commencement. Pursuant to section 23 (5) of the Interpretation Act 1987, the proclamation does not fail merely because it was not published in the Gazette until after the day appointed in the proclamation, but section 23 (5) provides, in that event, for the Act to commence on the day on which the proclamation was published in the Gazette.

No 24 Electricity (Amendment) Act 1993. Assented to 8.6.1993.Date of commencement, 1.7.1993, sec 2 and GG No 70 of 30.6.1993, p 3327.

Page 95



No 37 Ombudsman (Amendment) Act 1993. Assented to 8.6.1993.Date of commencement, 12.7.1993, sec 2 and GG No 78 of 9.7.1993, p 3770.

No 46 Statute Law (Miscellaneous Provisions) Act 1993. Assented to 15.6.1993.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, assent, Sch 1.

No 54 Homebush Bay Ministerial Corporation (Dissolution) Act 1993. Assented to 24.9.1993.Date of commencement of Sch 1, assent, sec 2 (1).

No 67 Sydney Organising Committee for the Olympic Games Act 1993. Assented to 9.11.1993.Date of commencement, 12.11.1993, sec 2 and GG No 124 of 12.11.1993, p 6716.

No 69 Southern Cross University Act 1993. Assented to 9.11.1993.Date of commencement of sec 33, 1.1.1994, sec 2 and GG No 138 of 17.12.1993, p 7281.

No 83 Public Finance and Audit (Budget) Amendment Act 1993. Assented to 24.11.1993.Date of commencement, assent, sec 2.

No 108 Statute Law (Miscellaneous Provisions) Act (No 2) 1993. Assented to 2.12.1993.Date of commencement of the provision of Sch 2 relating to the Public Finance and Audit Act 1983, assent, Sch 2.

1994 No 33 Board of Vocational Education and Training Act 1994. Assented to 2.6.1994.Date of commencement, 1.7.1994, sec 2 and GG No 88 of 1.7.1994, p 3236.

No 37 Fish Marketing Act 1994. Assented to 2.6.1994.Date of commencement of Sch 2, 31.10.1994, secs 2, 6, 11 and 12 and GG No 145 of 28.10.1994, p 6450.

No 59 Public Finance and Audit (Amendment) Act 1994. Assented to 1.11.1994.Date of commencement, assent, sec 2.

No 64 Electricity Transmission Authority Act 1994. Assented to 23.11.1994.Date of commencement, 1.2.1995, sec 2 and GG No 10 of 1.2.1995, p 573.

No 71 Financial Agreement Act 1994. Assented to 23.11.1994.Date of commencement, 26.5.1995, sec 2 and GG No 60 of 19.5.1995, p 2455.

Page 96



No 85 Coal and Oil Shale Mine Workers (Superannuation) Further Amendment Act 1994. Assented to 12.12.1994.Date of commencement of Sch 4, 1.2.1995, sec 2 (3) and GG No 8 of 27.1.1995, p 493.

No 88 Water Board (Corporatisation) Act 1994. Assented to 12.12.1994.Date of commencement of Sch 7, 1.1.1995, sec 2 and GG No 170 of 16.12.1994, p 7400.

No 92 Protected Disclosures Act 1994. Assented to 12.12.1994.Date of commencement, 1.3.1995, sec 2 and GG No 18 of 24.2.1995, p 915.

No 95 Statute Law (Miscellaneous Provisions) Act (No 2) 1994. Assented to 12.12.1994.Date of commencement of the provision of Sch 1 relating to the Public Finance and Audit Act 1983, 30.6.1994, Sch 1.

1995 No 10 Olympic Co-ordination Authority Act 1995. Assented to 9.6.1995.Date of commencement, 30.6.1995, sec 2. Amended by Statute Law (Miscellaneous Provisions) Act (No 2) 1995 No 99. Assented to 21.12.1995. Date of commencement of Sch 2.12, assent, sec 2 (2).

No 13 Ports Corporatisation and Waterways Management Act 1995. Assented to 15.6.1995.Date of commencement, 1.7.1995, sec 2 and GG No 79 of 30.6.1995, p 3435.

No 18 Electricity Legislation Amendment Act 1995. Assented to 19.6.1995.Date of commencement of Sch 5, 30.6.1995, sec 2 and GG No 79 of 30.6.1995, p 3434.

No 43 New South Wales Cancer Council Act 1995. Assented to 26.10.1995.Date of commencement, 27.9.1996, sec 2 and GG No 110 of 27.9.1996, p 6521.

No 52 Institute of Sport Act 1995. Assented to 20.11.1995.Date of commencement, 1.12.1995, sec 2 and GG No 145 of 1.12.1995, p 8118.

No 57 Conveyancers Licensing Act 1995. Assented to 30.11.1995.Date of commencement, 1.2.1996, sec 2 and GG No 8 of 25.1.1996, p 258.

No 75 Unclaimed Money Act 1995. Assented to 12.12.1995.Date of commencement, 1.4.1996, sec 2 and GG No 38 of 29.3.1996, p 1291.

No 89 WorkCover Legislation Amendment Act 1995. Assented to 20.12.1995.Date of commencement of Sch 8.3, 1.2.1996, sec 2 (1) and GG No 155 of 20.12.1995, p 8675.

Page 97



No 95 Energy Services Corporations Act 1995. Assented to 21.12.1995.Date of commencement of Sch 4.20, 1.3.1996, sec 2 and GG No 26 of 1.3.1996, p 832.

No 96 Sustainable Energy Development Act 1995. Assented to 21.12.1995.Date of commencement, 9.2.1996, sec 2 and GG No 17 of 9.2.1996, p 569.

No 102 Waste Minimisation and Management Act 1995. Assented to 22.12.1995.Date of commencement of Sch 6.7, 19.1.1996, sec 2 and GG No 5 of 19.1.1996, p 164.

1996 No 14 Public Servant Housing Authority (Dissolution) Act 1996. Assented to 5.6.1996.Date of commencement, 28.6.1996, sec 2 and GG No 77 of 28.6.1996, p 3287.

No 24 Financial Institutions (Miscellaneous Amendments) Act 1996. Assented to 21.6.1996.Date of commencement, 12.7.1996, sec 2 and GG No 84 of 12.7.1996, p 3984.

No 39 Superannuation Administration Act 1996. Assented to 25.6.1996.Date of commencement, 1.7.1996, sec 2 and GG No 77 of 28.6.1996, p 3290.

No 40 Superannuation (Axiom Funds Management Corporation) Act 1996. Assented to 25.6.1996.Date of commencement of Sch 2, 16.5.1997, sec 2 and GG No 51 of 9.5.1997, p 2655; date of commencement of Sch 3, 23.5.1997, sec 2 and GG No 55 of 23.5.1997, p 3021.

No 56 Transport Administration Amendment (Rail Corporatisation and Restructuring) Act 1996. Assented to 28.6.1996.Date of commencement, 1.7.1996, sec 2 and GG No 80 of 1.7.1996, p 3795.

No 77 Innovation Council Act 1996. Assented to 1.11.1996.Date of commencement, 4.12.1996, sec 2 and GG No 137 of 29.11.1996, p 7722.

No 85 New South Wales Lotteries Corporatisation Act 1996. Assented to 6.11.1996.Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8528.

No 90 Harness Racing Legislation Amendment Act 1996. Assented to 25.11.1996.Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8527.

Page 98



No 104 New South Wales Crime Commission Amendment Act 1996. Assented to 26.11.1996.Date of commencement, 6.12.1996, sec 2 and GG No 143 of 6.12.1996, p 7870.


No 122 Building Services Corporation Legislation Amendment Act 1996. Assented to 3.12.1996.Date of commencement, 1.5.1997, sec 2 and GG No 43 of 24.4.1997, p 2171.

1997 No 43 Totalizator Agency Board Privatisation Act 1997. Assented to 1.7.1997.Date of commencement of Sch 4, 21.8.1998, sec 2 and GG No 123 of 21.8.1998, p 6174.

No 62 Sydney Market Authority (Dissolution) Act 1997. Assented to 2.7.1997.Date of commencement, 31.10.1997, sec 2 and GG No 117 of 31.10.1997, p 8802.

No 65 Rural Fires Act 1997. Assented to 10.7.1997.Date of commencement, 1.9.1997, sec 2 and GG No 95 of 29.8.1997, p 6644.

No 116 University of Western Sydney Act 1997. Assented to 9.12.1997.Date of commencement, 1.1.1998, sec 2 and GG No 149 of 19.12.1997, p 10096.

No 124 Dried Fruits (Repeal) Act 1997. Assented to 15.12.1997.Date of commencement of Sch 2, assent, sec 2 (1).

1998 No 8 Transport Administration Amendment (Railway Services Authority Corporatisation) Act 1998. Assented to 12.5.1998.Date of commencement, 1.7.1998, sec 2 and GG No 101 of 1.7.1998, p 5203.

No 17 State Records Act 1998. Assented to 2.6.1998.Date of commencement of Sch 4, 1.1.1999, sec 2 and GG No 171 of 11.12.1998, p 9457.

No 29 Darling Harbour Authority Amendment and Repeal Act 1998. Assented to 15.6.1998.The amendment made by Sch 3.9 was not commenced and was repealed by the Sydney Harbour Foreshore Authority Act 1998 No 170.

No 45 Agricultural Industry Services Act 1998. Assented to 26.6.1998.Date of commencement, 14.8.1998, sec 2 and GG No 120 of 14.8.1998, p 6025.

Page 99



No 47 Aboriginal Housing Act 1998. Assented to 26.6.1998.Date of commencement, 24.7.1998, sec 2 and GG No 112 of 24.7.1998, p 5601.

No 68 Energy Services Corporations Amendment (TransGrid Corporatisation) Act 1998. Assented to 2.7.1998.Date of commencement of Sch 2.11, 14.12.1998, sec 2 and GG No 171 of 11.12.1998, p 9459.

No 80 Public Finance and Audit Amendment Act 1998. Assented to 14.7.1998.Date of commencement, 2.6.1998 (the day on which the Bill for the Appropriation Act 1998 was introduced into the Legislative Assembly), sec 2.

No 82 Environmental Trust Act 1998. Assented to 14.7.1998.Date of commencement, 9.11.1998, sec 2 and GG No 155 of 30.10.1998, p 8511.

No 110 Olympic Roads and Transport Authority Act 1998. Assented to 9.11.1998.Date of commencement, 31.12.1998, sec 2 and GG No 176 of 18.12.1998, p 9724.

No 111 Tow Truck Industry Act 1998. Assented to 9.11.1998.Date of commencement of Sch 3.4, 8.10.1999, sec 2 and GG No 116 of 8.10.1999, p 9712.

No 128 Food Production (Safety) Act 1998. Assented to 26.11.1998.Date of commencement of Sch 4.3 [1], 18.12.1998, sec 2 and GG No 176 of 18.12.1998, p 9720; date of commencement of Sch 4.3 [2], 1.7.1999, sec 2 and GG No 72 of 25.6.1999, p 4076; date of commencement of Sch 4.3 [3], 4.8.2000, sec 2 and GG No 101 of 4.8.2000, p 7169.

No 136 Public Finance and Audit Amendment (State Accounts) Act 1998. Assented to 30.11.1998.Date of commencement, assent, sec 2.

No 143 Rural Lands Protection Act 1998. Assented to 8.12.1998.Date of commencement of Sch 6, 28.9.2001, sec 2 and GG No 146 of 28.9.2001, p 8183.

No 170 Sydney Harbour Foreshore Authority Act 1998. Assented to 14.12.1998.Date of commencement of Sch 3, 1.2.1999, sec 2 (1) and GG No 12 of 29.1.1999, p 285; date of commencement of Sch 4, 1.1.2001, sec 2 and GG No 170 of 29.12.2000, p 13950.

No 171 Sydney Water Catchment Management Act 1998. Assented to 14.12.1998.Date of commencement of Sch 5.2, 2.7.1999, sec 2 and GG No 76 of 2.7.1999, p 4608.

Page 100



1999 No 5 Superannuation Administration Authority Corporatisation Act 1999. Assented to 7.6.1999.Date of commencement, 26.7.1999, sec 2 and GG No 84 of 23.7.1999, p 5146.

No 14 Technical Education Trust Funds Amendment Act 1999. Assented to 9.6.1999.Date of commencement, 1.11.1999, sec 2 and GG No 124 of 29.10.1999, p 10239.

No 16 Parliamentary Committees Legislation Amendment Act 1999. Assented to 9.6.1999.Date of commencement, assent, sec 2.

No 31 Statute Law (Miscellaneous Provisions) Act 1999. Assented to 7.7.1999.Date of commencement of Sch 4, assent, sec 2 (1).

No 37 Public Finance and Audit Amendment (Consolidated Financial Statements) Act 1999. Assented to 7.7.1999.Date of commencement, assent, sec 2.

No 76 Health Legislation Amendment Act 1999. Assented to 3.12.1999.Date of commencement, 14.1.2000, sec 2 and GG No 3 of 14.1.2000, p 167.

2000 No 53 Statute Law (Miscellaneous Provisions) Act 2000. Assented to 29.6.2000.Date of commencement of Sch 2, assent, sec 2 (1).

No 77 Community Relations Commission and Principles of Multiculturalism Act 2000. Assented to 9.11.2000.Date of commencement, 13.3.2001, sec 2 and GG No 41 of 23.2.2001, p 777.

No 89 Transport Administration Amendment (Rail Management) Act 2000. Assented to 6.12.2000.Sch 4.2 was not commenced and was repealed by the Transport Legislation Amendment (Safety and Reliability) Act 2003 No 65.

No 102 Australian Inland Energy Water Infrastructure Act 2000. Assented to 13.12.2000.Date of commencement, 15.12.2000, sec 2 and GG No 162 of 15.12.2000, p 13169.

No 109 Electricity Supply Amendment Act 2000. Assented to 20.12.2000.Date of commencement of Sch 2.6, 1.1.2001, sec 2 and GG No 168 of 22.12.2000, p 13461.

2001 No 15 Chiropractors Act 2001. Assented to 30.4.2001.Date of commencement of Sch 6, 1.8.2002, sec 2 and GG No 124 of 31.7.2002, p 5696.

Page 101



No 16 Osteopaths Act 2001. Assented to 30.4.2001.Date of commencement of Sch 6, 1.8.2002, sec 2 and GG No 124 of 31.7.2002, p 5697.

No 17 Parramatta Park Trust Act 2001. Assented to 30.4.2001.Date of commencement, 1.7.2001, sec 2 and GG No 100 of 22.6.2001, p 4246.

No 34 Corporations (Consequential Amendments) Act 2001. Assented to 28.6.2001.Date of commencement of Schs 2.44 and 6.5, 15.7.2001, sec 2 (1) and Commonwealth Gazette No S 285 of 13.7.2001.

No 41 Insurance (Policyholders Protection) Legislation Amendment Act 2001. Assented to 29.6.2001.Date of commencement, 30.6.2001, sec 2.

No 52 Housing Act 2001. Assented to 17.7.2001.Date of commencement, 1.7.2001, sec 2.

No 57 Sydney Olympic Park Authority Act 2001. Assented to 17.7.2001.Date of commencement, 1.7.2001, sec 2.

No 58 Waste Avoidance and Resource Recovery Act 2001. Assented to 17.7.2001.Date of commencement of Sch 3.7, 8.10.2001, sec 2 and GG No 143 of 21.9.2001, p 7867.

No 59 Waste Recycling and Processing Corporation Act 2001. Assented to 17.7.2001.Date of commencement, 1.9.2001, sec 2 and GG No 132 of 31.8.2001, p 6566.

No 86 Motor Trade Legislation Amendment Act 2001. Assented to 28.11.2001.Date of commencement of Sch 3, 1.7.2002, sec 2 and GG No 106 of 28.6.2002, p 4677.

No 90 Public Finance and Audit Amendment (Auditor-General) Act 2001. Assented to 6.12.2001.Date of commencement, 21.12.2001, sec 2 and GG No 196 of 21.12.2001, p 10446.

No 107 Coal Industry Act 2001. Assented to 14.12.2001.Date of commencement, 1.1.2002, sec 2 and GG No 199 of 28.12.2001, p 10826.

2002 No 30 Optometrists Act 2002. Assented to 21.6.2002.Date of commencement of Sch 6.6, 16.6.2004, sec 2 and GG No 97 of 16.6.2004, p 3723.

Page 102



No 38 Greyhound Racing Act 2002. Assented to 25.6.2002.Date of commencement of Sch 5, 10.2.2003, sec 2 and GG No 39 of 7.2.2003, p 762.

No 39 Harness Racing Act 2002. Assented to 25.6.2002.Date of commencement of Sch 5, 3.2.2003, sec 2 and GG No 33 of 31.1.2003, p 593.

No 42 Community Services Legislation Amendment Act 2002. Assented to 3.7.2002.Date of commencement, 1.12.2002, sec 2 and GG No 237 of 29.11.2002, p 10061.

No 55 Olympic Co-ordination Authority Dissolution Act 2002. Assented to 8.7.2002.Date of commencement, 1.7.2002, sec 2.

No 60 General Government Liability Management Fund Act 2002. Assented to 10.7.2002.Date of commencement, assent, sec 2.

No 62 Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002. Assented to 10.7.2002.Date of commencement, 23.8.2002, sec 2 and GG No 133 of 23.8.2002, p 6196.

No 64 Game and Feral Animal Control Act 2002. Assented to 10.7.2002.Date of commencement of Sch 3.3, 11.10.2002, sec 2 and GG No 173 of 11.10.2002, p 8783.

No 117 Public Finance and Audit Amendment (Costing of Election Promises) Act 2002. Assented to 12.12.2002.Date of commencement, assent, sec 2.

2003 No 14 Cancer Institute (NSW) Act 2003. Assented to 30.6.2003.Date of commencement of Sch 3.3, 21.10.2005, sec 2 and GG No 129 of 21.10.2005, p 8839.

No 17 Pacific Power (Dissolution) Act 2003. Assented to 30.6.2003.Date of commencement, 1.7.2003, sec 2.

No 40 Statute Law (Miscellaneous Provisions) Act 2003. Assented to 22.7.2003.Date of commencement of Sch 1.42, 25.6.2003, Sch 1.42 and GG No 103 of 25.6.2003, p 5903.

No 45 Nurses Amendment Act 2003. Assented to 30.9.2003.Date of commencement of Sch 2.17, 1.8.2004, sec 2 (1) and GG No 126 of 30.7.2004, p 6114.

Page 103



No 65 Transport Legislation Amendment (Safety and Reliability) Act 2003. Assented to 20.11.2003.Date of commencement of Sch 8, 1.1.2004, sec 2 (1) and GG No 198 of 24.12.2003, p 11594.

No 81 Workers Compensation Amendment (Insurance Reform) Act 2003. Assented to 27.11.2003.Date of commencement of Sch 3.2, 1.7.2005, sec 2 and GG No 81 of 1.7.2005, p 3311.

No 82 Statute Law (Miscellaneous Provisions) Act (No 2) 2003. Assented to 27.11.2003.Date of commencement of Sch 1.28, assent, sec 2 (2).

No 87 Veterinary Practice Act 2003. Assented to 5.12.2003.Date of commencement of Sch 3.22, 1.9.2006, sec 2 (1) and GG No 111 of 1.9.2006, p 7064.

No 89 Architects Act 2003. Assented to 10.12.2003.Date of commencement, 30.6.2004, sec 2 and GG No 104 of 25.6.2004, p 4382.

No 102 Natural Resources Commission Act 2003. Assented to 11.12.2003.Date of commencement, 23.1.2004, sec 2 and GG No 16 of 23.1.2004, p 259.

No 104 Catchment Management Authorities Act 2003. Assented to 11.12.2003.Date of commencement, 23.1.2004, sec 2 and GG No 16 of 23.1.2004, p 257.

2004 No 16 Food Legislation Amendment Act 2004. Assented to 24.3.2004.Date of commencement, 5.4.2004, sec 2 and GG No 69 of 2.4.2004, p 1795.

No 36 Greyhound and Harness Racing Administration Act 2004. Assented to 15.6.2004.Date of commencement of Sch 3.9, 1.10.2004, sec 2 (1) and GG No 143 of 10.9.2004, p 7445.

No 40 State Water Corporation Act 2004. Assented to 30.6.2004.Date of commencement of Sch 3.11, 1.1.2005, sec 2 and GG No 204 of 24.12.2004, p 9667.

No 64 Sustainable Energy Development Repeal Act 2004. Assented to 6.7.2004.Date of commencement, 1.7.2004, sec 2.

No 91 Statute Law (Miscellaneous Provisions) Act (No 2) 2004. Assented to 10.12.2004.Date of commencement of Sch 1.27, 1.1.2005, Sch 1.27.

Page 104



No 106 NSW Self Insurance Corporation Act 2004. Assented to 15.12.2004.Date of commencement, 1.4.2005, sec 2 and GG No 38 of 1.4.2005, p 950.

No 107 Redfern–Waterloo Authority Act 2004. Assented to 15.12.2004.Date of commencement, 17.1.2005, sec 2 and GG No 204 of 24.12.2004, p 9666.

No 114 Teaching Services Amendment Act 2004. Assented to 21.12.2004.Date of commencement, 17.1.2005, sec 2 and GG No 7 of 14.1.2005, p 97.

2005 No 41 Fiscal Responsibility Act 2005. Assented to 16.6.2005.Date of commencement of Sch 1, Sch 1 [3] excepted, 1.7.2005, sec 2 (1); date of commencement of Sch 1 [3], 1.7.2005, sec 2 (2).

No 51 State Revenue Legislation Amendment Act 2005. Assented to 27.6.2005.Date of commencement of Sch 5, assent, sec 2 (1).

No 55 Transport Legislation Amendment (Waterfall Rail Inquiry Recommendations) Act 2005. Assented to 27.6.2005.Date of commencement of Sch 4.3, 1.7.2005, sec 2 (2) and GG No 81 of 1.7.2005, p 3310.

No 64 Statute Law (Miscellaneous Provisions) Act 2005. Assented to 1.7.2005.Date of commencement of Sch 1.30, 1.7.2005, Sch 1.30.

No 65 Sydney 2009 World Masters Games Organising Committee Act 2005. Assented to 1.7.2005.Date of commencement of Sch 2, 1.8.2005, sec 2 (1) and GG No 96 of 29.7.2005, p 4032; date of commencement of Sch 3, 30.6.2010, sec 2 (2).

No 77 Defamation Act 2005. Assented to 26.10.2005.Date of commencement, 1.1.2006, sec 2.

(670) Proclamation. GG No 132 of 28.10.2005, p 8936.Date of commencement, on gazettal.

No 89 Infrastructure Implementation Corporation Act 2005. Assented to 17.11.2005.Date of commencement, 24.2.2006, sec 2 and GG No 27 of 24.2.2006, p 929.

No 91 First State Superannuation Legislation Amendment (Conversion) Act 2005. Assented to 24.11.2005.Date of commencement of Sch 3.8, 1.5.2006, sec 2 (1) and GG No 58 of 28.4.2006, p 2366.

No 97 Rice Marketing Amendment (Prevention of National Competition Policy Penalties) Act 2005. Assented to 24.11.2005.Date of commencement, 1.7.2006, sec 2.

Page 105




No 115 Building Professionals Act 2005. Assented to 7.12.2005.Date of commencement of Sch 3.6, 25.1.2007, sec 2 (1) and GG No 16 of 25.1.2007, p 305.

2006 (199) Proclamation. GG No 55 of 21.4.2006, p 2335.Date of commencement, on gazettal.

No 40 State Property Authority Act 2006. Assented to 8.6.2006.Date of commencement, 1.9.2006, sec 2 and GG No 111 of 1.9.2006, p 7063.

No 50 State Revenue and Other Legislation Amendment (Budget Measures) Act 2006. Assented to 20.6.2006.Date of commencement of Sch 6.5, assent, sec 2 (1).

No 58 Statute Law (Miscellaneous Provisions) Act 2006. Assented to 20.6.2006.Date of commencement of Sch 2.41, assent, sec 2 (2).


No 68 Parliamentary Electorates and Elections Amendment Act 2006. Assented to 5.10.2006.Date of commencement of Sch 19.20, 20.10.2006, sec 2 and GG No 124 of 20.10.2006, p 8781.

No 89 Charter of Budget Honesty (Election Promises Costing) Act 2006. Assented to 21.11.2006.Date of commencement, assent, sec 2.

No 92 Western Sydney Parklands Act 2006. Assented to 21.11.2006.Date of commencement of Sch 5, 1.1.2008, sec 2 and GG No 185 of 21.12.2007, p 9819.

No 94 Police Amendment (Miscellaneous) Act 2006. Assented to 22.11.2006.Date of commencement of Sch 3.29, 1.2.2007, sec 2 and GG No 22 of 1.2.2007, p 575.

No 106 World Youth Day Act 2006. Assented to 27.11.2006.Date of commencement, 4.12.2006, sec 2 and GG No 168 of 1.12.2006, p 10089.

No 118 Rural Lands Protection Amendment Act 2006. Assented to 4.12.2006.Date of commencement of Sch 2.2, 1.1.2007, sec 2 and GG No 189 of 22.12.2006, p 11548.

Page 106



(711) Public Finance and Audit Amendment (Statutory Bodies) Regulation 2006. GG No 175 of 8.12.2006, p 10440.Date of commencement, on gazettal.



No 22 State Revenue and Other Legislation Amendment (Budget) Act 2007. Assented to 4.7.2007.Date of commencement of Sch 5, assent, sec 2 (2).

No 27 Statute Law (Miscellaneous Provisions) Act 2007. Assented to 4.7.2007.Date of commencement of Sch 1.45, assent, sec 2 (2).

No 54 Tow Truck Industry Amendment Act 2007. Assented to 15.11.2007.Date of commencement, 30.11.2007, sec 2 and GG No 175 of 30.11.2007, p 8674.

No 62 Coal Acquisition Legislation Repeal Act 2007. Assented to 23.11.2007.Date of commencement of Sch 2, 1.1.2008, sec 2 (2) and GG No 182 of 14.12.2007, p 9536.

No 92 Miscellaneous Acts (Casino, Liquor and Gaming) Amendment Act 2007. Assented to 13.12.2007.Date of commencement of Sch 4, 1.7.2008, sec 2 and GG No 76 of 27.6.2008, p 5867.

No 94 Miscellaneous Acts (Local Court) Amendment Act 2007. Assented to 13.12.2007.Date of commencement of Sch 4, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.

2008 No 32 Auditor-General (Supplementary Powers) Act 2008. Assented to 23.6.2008.Date of commencement, assent, sec 2.

No 48 State Revenue and Other Legislation Amendment (Budget) Act 2008. Assented to 30.6.2008.Date of commencement of Sch 3, 3.6.2008, sec 2 (2) (b).

No 62 Statute Law (Miscellaneous Provisions) Act 2008. Assented to 1.7.2008.Date of commencement of Sch 3, assent, sec 2 (2).

No 65 Sporting Venues Authorities Act 2008. Assented to 1.7.2008.Date of commencement, 11.7.2008, sec 2 and GG No 87 of 11.7.2008, p 6882.

Page 107




No 112 Rural Lands Protection Amendment Act 2008. Assented to 10.12.2008.Date of commencement of Sch 6.25, 1.1.2009, sec 2 (1).



No 2 Barangaroo Delivery Authority Act 2009. Assented to 30.3.2009.Date of commencement, assent, sec 2.

No 14 Hawkesbury-Nepean River Act 2009. Assented to 7.4.2009.Date of commencement, 26.2.2010, sec 2 and 2010 (52) LW 26.2.2010.

No 21 Racing Legislation Amendment Act 2009. Assented to 15.5.2009.Date of commencement, 1.7.2009, sec 2 and 2009 (293) LW 26.6.2009.

No 49 NSW Trustee and Guardian Act 2009. Assented to 26.6.2009.Date of commencement, 1.7.2009, sec 2 and 2009 (305) LW 1.7.2009.

No 54 Government Information (Public Access) (Consequential Amendments and Repeal) Act 2009. Assented to 26.6.2009.Date of commencement, 1.7.2010, sec 2 and 2010 (248) LW 18.6.2010.

No 56 Statute Law (Miscellaneous Provisions) Act 2009. Assented to 1.7.2009.Date of commencement of Sch 4, 17.7.2009, sec 2 (1).


No 61 Occupational Licensing Legislation Amendment (Regulatory Reform) Act 2009. Assented to 16.9.2009.Date of commencement of Sch 4.10, 1.7.2010, sec 2 (2).

No 90 State Emergency Service Amendment Act 2009. Assented to 19.11.2009.Date of commencement, assent, sec 2.

No 96 Public Sector Restructure (Miscellaneous Acts Amendments) Act 2009. Assented to 30.11.2009.Date of commencement of Sch 18, assent, sec 2 (1).

No 106 Statute Law (Miscellaneous Provisions) Act (No 2) 2009. Assented to 14.12.2009.Date of commencement of Schs 1.14 and 2, 8.1.2010, sec 2 (2).

Page 108



2010 (29) Public Finance and Audit Amendment (Departments) Regulation 2010. LW 5.2.2010.Date of commencement, on publication on LW, cl 2.

No 8 Waste Recycling and Processing Corporation (Authorised Transaction) Act 2010. Assented to 23.3.2010.Date of commencement of Sch 6.1, assent, sec 2 (1).

No 31 Transport Administration Amendment Act 2010. Assented to 9.6.2010.Date of commencement, 1.7.2010, sec 2 and 2010 (294) LW 25.6.2010.

No 34 Health Practitioner Regulation Amendment Act 2010. Assented to 15.6.2010.Date of commencement of Sch 2, 1.7.2010, sec 2 (2).

(308) Public Finance and Audit Amendment (Miscellaneous) Proclamation 2010. LW 25.6.2010.Date of commencement, on publication on LW.

No 46 State Revenue Legislation Amendment Act 2010. Assented to 28.6.2010.Date of commencement of Sch 9, 1.7.2010, Sch 9.

No 47 Banana Industry Repeal Act 2010. Assented to 28.6.2010.Date of commencement, 1.7.2010, sec 2.

No 54 Industrial Relations Amendment (Public Sector Appeals) Act 2010. Assented to 28.6.2010.Date of commencement, 1.7.2010, sec 2.

No 59 Statute Law (Miscellaneous Provisions) Act 2010. Assented to 28.6.2010.Date of commencement of Sch 1.20, 30.6.2010, Sch 1.20.

No 62 Community Relations Commission and Principles of Multiculturalism Amendment Act 2010. Assented to 28.6.2010.Date of commencement of Sch 2.4, 30.6.2010, sec 2 (2).

No 71 Privacy and Government Information Legislation Amendment Act 2010. Assented to 28.9.2010.Date of commencement, 1.1.2011, sec 2 and 2010 (657) LW 3.12.2010.

No 84 Protected Disclosures Amendment (Public Interest Disclosures) Act 2010. Assented to 1.11.2010.Date of commencement of Sch 2, 3.3.2011, sec 2 and 2011 (121) LW 3.3.2011.

No 123 Long Service Corporation Act 2010. Assented to 7.12.2010.Date of commencement, 1.1.2011, sec 2.

No 131 Vocational Education and Training (Commonwealth Powers) Act 2010. Assented to 7.12.2010.Date of commencement, 30.6.2011, sec 2 and 2011 (297) LW 24.6.2011.

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2011 (139) Public Finance and Audit Amendment (Fire and Rescue NSW) Proclamation 2011. LW 3.3.2011.Date of commencement, on publication on LW, cl 2.

(231) Public Finance and Audit Amendment (Departments) Proclamation 2011. LW 13.5.2011.Date of commencement, on publication on LW, cl 2.

No 21 Destination NSW Act 2011. Assented to 27.6.2011.Date of commencement, 1.7.2011, sec 2 and 2011 (312) LW 1.7.2011.

No 23 Infrastructure NSW Act 2011. Assented to 27.6.2011.Date of commencement, 1.7.2011, sec 2 and 2011 (314) LW 1.7.2011.

(381) Public Finance and Audit Amendment Regulation 2011. LW 29.7.2011.Date of commencement, on publication on LW, cl 2.

No 41 Transport Legislation Amendment Act 2011. Assented to 13.9.2011.Date of commencement of Sch 3, 31.3.2012, sec 2 and 2012 (124) LW 30.3.2012; date of commencement of Sch 4, 1.7.2012, sec 2 and 2012 (277) LW 29.6.2012; date of commencement of Sch 5.37, 1.11.2011, sec 2 and 2011 (559) LW 28.10.2011.

(493) Public Finance and Audit Amendment (Department of Primary Industries) Regulation 2011. LW 16.9.2011.Date of commencement, on publication on LW, cl 2.

No 48 Public Sector Employment and Management Amendment (Ethics and Public Service Commissioner) Act 2011. Assented to 20.10.2011.Date of commencement, 1.11.2011, sec 2 and 2011 (558) LW 28.10.2011.

No 61 Redfern–Waterloo Authority Repeal Act 2011. Assented to 16.11.2011.Date of commencement, 1.1.2012, sec 2 and 2011 (675) LW 16.12.2011.

No 62 Statute Law (Miscellaneous Provisions) Act (No 2) 2011. Assented to 16.11.2011.Date of commencement of Sch 2.26, 6.1.2012, sec 2 (1).

No 72 Clubs, Liquor and Gaming Machines Legislation Amendment Act 2011. Assented to 28.11.2011.Date of commencement of Sch 5.9, 1.3.2012, sec 2 (1) and 2012 (64) LW 1.3.2012.

2012 No 13 Mental Health Commission Act 2012. Assented to 21.3.2012.Date of commencement, 1.7.2012, sec 2 and 2012 (241) LW 8.6.2012.

No 54 Safety, Return to Work and Support Board Act 2012. Assented to 27.6.2012.Date of commencement, 1.8.2012, sec 2 and 2012 (337) LW 27.7.2012.

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This Act has also been amended:

(a) pursuant to an order under sec 9A of the Reprints Act 1972 No 48 (formerly ActsReprinting Act 1972). Order dated 28.4.1986, and published in GG No 73 of 2.5.1986,p 1927, and

(b) by regulations and proclamations under this Act. Amendments made by regulationsand proclamations prior to 1.4.2005 are listed only in the Table of amendments.

Table of amendments

No 58 Fiscal Responsibility Act 2012. Assented to 28.8.2012.Date of commencement, assent, sec 2.

(547) Public Finance and Audit Amendment (Venues NSW) Proclamation 2012. LW 9.11.2012.Date of commencement, on publication on LW, cl 2.

No 95 Statute Law (Miscellaneous Provisions) Act (No 2) 2012. Assented to 21.11.2012.Date of commencement of Schs 1.14 and 2, 4.1.2013, sec 2 (1).

No 96 Forestry Act 2012. Assented to 21.11.2012.Date of commencement of Sch 4.33, 1.1.2013, sec 2 and 2012 (680) LW 21.12.2012.

Sec 3 Rep 1985 No 159, Sch 1 (1).

Sec 4 Am 1984 No 88, Sch 1 (1); 1985 No 159, Sch 1 (2); 1989 No 226, Sch 1; 1990 No 118, Sch 3; 1992 No 23, Sch 1 (1); 1994 No 71, sec 6 (1) (a); 1996 No 24, Sch 1; 1998 No 80, Sch 1 [1] [2]; 1998 No 136, Sch 1 [1] [2]; 2001 No 34, Sch 6.5 [1]; 2002 No 62, Sch 1 [1]–[4]; 2004 No 91, Sch 1.27 [1]; 2004 No 114, Sch 2.17 [1] [2]; 2005 No 41, Sch 1 [1]; 2005 No 98, Sch 1.17 [1]–[3]; 2006 No 50, Sch 6.5 [1]–[4]; 2008 No 48, Sch 3 [1] [2].

Sec 4A Ins 2001 No 34, Sch 6.5 [2].

Sec 5 Am 1992 No 23, Sch 1 (2).

Sec 6 Am 1987 No 35, Sch 1 (1); 1989 No 57, Sch 1 (1); 1992 No 23, Sch 1 (3); 1994 No 59, Sch 1 (1); 1994 No 95, Sch 1; 1998 No 80, Sch 1 [3]; 1998 No 136, Sch 1 [3]–[6]; 1999 No 37, Sch 1 [1]. Subst 2002 No 62, Sch 1 [5]. Am 2005 No 98, Sch 1.17 [4]–[7]. Subst 2008 No 48, Sch 3 [3].

Sec 7 Am 1998 No 136, Sch 1 [7] [8]. Rep 2002 No 62, Sch 1 [6].

Sec 7A Ins 1987 No 35, Sch 1 (2). Rep 1989 No 57, Sch 1 (2).

Sec 8 Am 1989 No 57, Sch 1 (3). Subst 1992 No 23, Sch 1 (4). Am 1998 No 80, Sch 1 [3]. Subst 2002 No 62, Sch 1 [7]. Am 2008 No 48, Sch 3 [4]–[6].

Page 111



Sec 9 Am 1985 No 159, Sch 1 (3); 1987 No 279, Sch 1 (1); 1988 No 23, Sch 1 (1); 1989 No 195, Sch 1; 1992 No 23, Sch 1 (5); 2002 No 62, Sch 1 [8]; 2005 No 98, Sch 1.17 [7] [8]; 2008 No 48, Sch 3 [7] [8].

Sec 12 Am 1984 No 88, Sch 1 (2); 1991 No 42, Sch 1 (1); 1998 No 80, Sch 1 [4] [5]; 2006 No 50, Sch 6.5 [5].

Sec 12A Ins 2010 No 46, Sch 9.

Sec 13 Am 1984 No 88, Sch 1 (3); 2006 No 50, Sch 6.5 [6].

Sec 13A Ins 1988 No 23, Sch 1 (2). Am 1988 No 92, Sch 18; 1991 No 42, Sch 1 (2).

Sec 14 Am 1992 No 23, Sch 1 (6); 1995 No 75, Sch 1.

Sec 15 Am 1996 No 24, Sch 1.

Sec 16 Subst 1992 No 23, Sch 1 (7). Am 1993 No 46, Sch 1; 1996 No 24, Sch 1.

Sec 17 Am 1987 No 35, Sch 1 (3); 1996 No 24, Sch 1.

Sec 18 Subst 1992 No 23, Sch 1 (8).

Sec 19 Am 1996 No 24, Sch 1.

Sec 20 Am 1985 No 159, Sch 1 (4); 1992 No 23, Sch 1 (9); 1996 No 24, Sch 1.

Sec 21A Ins 1989 No 193, Sch 1 (1). Am 1991 No 42, Sch 1 (3); 1998 No 80, Sch 1 [6].

Sec 22 Am 1984 No 153, Sch 16.

Sec 22A Ins 1988 No 19, Sch 1 (1).

Sec 23A Ins 1987 No 279, Sch 1 (2). Am 2002 No 62, Sch 1 [8]; 2008 No 48, Sch 3 [9].

Sec 24 Am 1991 No 42, Sch 1 (4); 2002 No 62, Sch 1 [8]; 2008 No 48, Sch 3 [10].

Sec 25 Am 1991 No 42, Sch 1 (5); 1998 No 80, Sch 1 [7]–[10].

Sec 26 Am 1985 No 159, Sch 1 (5); 1987 No 279, Sch 1 (3).

Sec 27 Am 1994 No 71, sec 6 (1) (b).

Sec 27A Ins 1993 No 83, sec 3. Am 1998 No 80, Sch 1 [3]. Subst 2002 No 62, Sch 1 [9]; 2008 No 48, Sch 3 [11].

Sec 27AA Ins 2002 No 62, Sch 1 [9]. Am 2005 No 41, Sch 1 [2]; 2008 No 48, Sch 3 [12]–[14]; 2012 No 58, Sch 1 [1].

Sec 27AB Ins 2002 No 62, Sch 1 [9].

Sec 27B Ins 2001 No 90, Sch 1 [1]. Am 2002 No 62, Sch 1 [10]; 2005 No 98, Sch 1.17 [8]; 2008 No 48, Sch 3 [15]; 2009 No 106, Sch 1.14 [1].

Sec 28 Am 1991 No 88, Sch 2 (1).


Page 112



Part 3, Div 1A Ins 2004 No 91, Sch 1.27 [2].

Secs 33A–33E Ins 2004 No 91, Sch 1.27 [2].

Sec 33F Ins 2004 No 91, Sch 1.27 [2]. Am 2010 No 54, Sch 3.10 [1] [2].

Sec 33G Ins 2004 No 91, Sch 1.27 [2]. Am 2007 No 27, Sch 1.45 [1].

Sec 34 Am 1998 No 136, Sch 1 [9]. Rep 2001 No 90, Sch 1 [2].

Sec 35 Am 1987 No 35, Sch 1 (4); 2001 No 90, Sch 1 [3]; 2005 No 98, Sch 1.17 [9] [10].

Sec 36 Am 1993 No 37, Sch 2; 2005 No 98, Sch 1.17 [11]–[13]; 2009 No 54, Sch 2.40.

Sec 37 Am 1996 No 24, Sch 1.

Sec 38 Am 2001 No 90, Sch 1 [4] [5].

Part 3, Div 2A, heading

Ins 1991 No 88, Sch 1 (1). Am 2001 No 90, Sch 1 [6].

Part 3, Div 2A Ins 1991 No 88, Sch 1 (1).

Sec 38A Ins 1991 No 88, Sch 1 (1). Am 1993 No 108, Sch 2; 2001 No 90, Sch 1 [6]; 2005 No 98, Sch 1.17 [13].

Sec 38B Ins 1991 No 88, Sch 1 (1). Am 1994 No 92, Sch 1; 2001 No 90, Sch 1 [6]–[8].

Sec 38C Ins 1991 No 88, Sch 1 (1). Am 2001 No 90, Sch 1 [6] [9]–[11].

Sec 38D Ins 1991 No 88, Sch 1 (1). Rep 2001 No 90, Sch 1 [12].

Sec 38E Ins 1991 No 88, Sch 1 (1). Subst 2001 No 90, Sch 1 [13].

Sec 39 Am 1984 No 88, Sch 1 (4); 1985 No 159, Sch 1 (6); 1987 No 35, Sch 1 (5); 1988 No 19, Sch 1 (2); 1989 No 57, Sch 2 (1); 1991 No 88, Sch 4 (1); 1992 No 23, Sch 1 (10); 1999 No 37, Sch 1 [2]; 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [14] [15]; 2008 No 48, Sch 3 [16]; 2010 No 59, Sch 1.20 [1] [2].

Sec 40 Am 1984 No 88, Sch 1 (5); 2009 No 56, Sch 4.55.

Sec 41, heading Am 2005 No 98, Sch 1.17 [16].

Sec 41 Am 1984 No 88, Sch 1 (6); 2005 No 98, Sch 1.17 [11] [17].

Sec 41A Ins 1984 No 88, Sch 1 (7). Am 1991 No 88, Sch 4 (2) (6); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [18] [19].

Sec 41B, heading Am 2005 No 98, Sch 1.17 [20].

Sec 41B Ins 1984 No 88, Sch 1 (7). Am 1987 No 35, Sch 1 (6); 1991 No 88, Sch 1 (2); 1992 No 23, Sch 1 (11); 2005 No 98, Sch 1.17 [21]–[27].

Sec 41BA Ins 1992 No 23, Sch 1 (12). Am 2005 No 98, Sch 1.17 [28] [29].

Page 113



Sec 41C Ins 1984 No 88, Sch 1 (7). Am 1989 No 57, Sch 2 (2); 1991 No 88, Schs 1 (3), 4 (8); 2005 No 64, Sch 1.30 [1]; 2005 No 98, Sch 1.17 [30]–[34].

Sec 41D Ins 1984 No 88, Sch 1 (7). Subst 1989 No 57, Sch 2 (3). Am 1991 No 88, Sch 4 (9). Subst 2005 No 98, Sch 1.17 [35].

Sec 42 Am 1984 No 88, Sch 1 (8); 1985 No 159, Sch 1 (7).

Sec 43 Am 1987 No 35, Sch 1 (7); 1991 No 88, Sch 4 (3) (13); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [36].

Sec 43A Ins 1990 No 46, Sch 1. Am 2005 No 64, Sch 1.30 [2]; 2005 No 98, Sch 1.17 [5] [37]–[39]; 2009 No 106, Sch 1.14 [2]–[4].

Sec 45 Am 1991 No 88, Schs 1 (4), 4 (14) (16); 2005 No 98, Sch 1.17 [40].

Part 3, Div 4A Ins 1985 No 159, Sch 1 (8).

Sec 45A Ins 1985 No 159, Sch 1 (8). Am 1991 No 88, Sch 4 (4); 1992 No 23, Sch 1 (13); 1999 No 37, Sch 1 [3]; 2005 No 98, Sch 1.17 [14] [15]; 2008 No 48, Sch 3 [17]; 2010 No 59, Sch 1.20 [3] [4].

Sec 45B Ins 1985 No 159, Sch 1 (8). Am 2009 No 56, Sch 4.55.

Sec 45C Ins 1985 No 159, Sch 1 (8). Am 2005 No 98, Sch 1.17 [11].

Sec 45D, heading

Ins 1985 No 159, Sch 1 (8). Am 2005 No 98, Sch 1.17 [20].

Sec 45D Ins 1985 No 159, Sch 1 (8). Am 1991 No 88, Sch 4 (5) (7); 2005 No 98, Sch 1.17 [18].

Sec 45E Ins 1985 No 159, Sch 1 (8). Am 1990 No 118, Sch 3. Subst 1992 No 23, Sch 1 (14). Am 2005 No 64, Sch 1.30 [3]; 2005 No 98, Sch 1.17 [41].

Sec 45EA Ins 1992 No 23, Sch 1 (14). Am 2005 No 98, Sch 1.17 [42] [43].

Sec 45F Ins 1985 No 159, Sch 1 (8). Am 1989 No 57, Sch 2 (4); 1991 No 88, Sch 4 (10); 1992 No 23, Sch 1 (15); 2005 No 64, Sch 1.30 [4]; 2005 No 98, Sch 1.17 [31] [32] [44]–[46].

Sec 45G Ins 1985 No 159, Sch 1 (8). Subst 1989 No 57, Sch 2 (5). Am 1991 No 88, Sch 4 (11). Subst 2005 No 98, Sch 1.17 [47].

Sec 45H Ins 1985 No 159, Sch 1 (8).

Sec 45I Ins 1985 No 159, Sch 1 (8). Am 1987 No 35, Sch 1 (8); 1991 No 88, Sch 4 (15); 2005 No 98, Sch 1.17 [48].

Part 3, Div 5, heading

Am 1991 No 88, Sch 1 (5); 2004 No 91, Sch 1.27 [4].

Sec 47 Am 2001 No 34, Sch 2.44; 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [49].

Sec 48 Am 1985 No 159, Sch 1 (9); 1991 No 88, Sch 4 (12); 2004 No 91, Sch 1.27 [3]; 2005 No 98, Sch 1.17 [50].

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Sec 48A Ins 1991 No 88, Sch 1 (6). Am 2004 No 91, Sch 1.27 [3]; 2007 No 27, Sch 1.45 [2]; 2012 No 95, Sch 1.14.

Part 3, Div 6, heading

Subst 1989 No 57, Sch 1 (4).

Sec 49 Subst 1989 No 57, Sch 1 (5). Am 1994 No 59, Sch 1 (2); 1998 No 136, Sch 1 [10]–[14]; 1999 No 37, Sch 1 [4] [5]; 2002 No 62, Sch 1 [11]–[14]; 2005 No 98, Sch 1.17 [51]. Subst 2008 No 48, Sch 3 [18].

Sec 50 Rep 1989 No 57, Sch 1 (5).

Sec 51 Am 1987 No 35, Sch 1 (9); 1989 No 57, Sch 1 (6); 1991 No 88, Sch 1 (7); 1994 No 59, Sch 1 (3); 1998 No 136, Sch 1 [15]–[18]; 1999 No 37, Sch 1 [6] [7]. Subst 2002 No 62, Sch 1 [15]; 2008 No 48, Sch 3 [19].

Sec 52 Subst 1989 No 57, Sch 1 (7). Am 1998 No 136, Sch 1 [19] [20]; 2001 No 90, Sch 1 [14]–[16]; 2002 No 62, Sch 1 [16] [17]; 2005 No 98, Sch 1.17 [8] [52]; 2008 No 48, Sch 3 [20]–[22].

Sec 52A Ins 1989 No 57, Sch 1 (8). Am 1991 No 88, Sch 1 (7); 1994 No 59, Sch 1 (4); 1998 No 136, Sch 1 [21]; 1999 No 37, Sch 1 [8] [9]. Subst 2001 No 90, Sch 1 [17]. Am 2002 No 62, Sch 1 [18].

Sec 52B Ins 1993 No 37, Sch 2. Subst 2001 No 90, Sch 1 [17].

Part 3, Div 7 Ins 2001 No 90, Sch 1 [18].

Sec 52C Ins 2001 No 90, Sch 1 [18]. Am 2005 No 98, Sch 1.17 [53]; 2010 No 84, Sch 2.12.

Secs 52D–52F Ins 2001 No 90, Sch 1 [18].

Sec 53 Am 2005 No 98, Sch 1.17 [54]; 2007 No 27, Sch 1.45 [3].

Sec 54 Am 1999 No 16, Sch 1.3 [1].

Sec 55 Am 2007 No 27, Sch 1.45 [4] [5].

Sec 56 Am 1991 No 94, Sch 1; 1999 No 16, Sch 1.3 [2]; 2007 No 27, Sch 1.45 [4]–[6].

Sec 57 Am 1989 No 57, Sch 1 (9); 1991 No 88, Sch 1 (7); 2002 No 62, Sch 1 [8]; 2005 No 98, Sch 1.17 [8] [55]; 2008 No 48, Sch 3 [23].


Sec 58 Am 1992 No 43, Sch 1; 1992 No 112, Sch 1; 2005 No 77, Sch 6.15; 2007 No 27, Sch 1.45 [4].

Sec 58, note Ins 2005 No 77, Sch 6.15.

Part 4A (secs 58A–58E)

Ins 2005 No 51, Sch 5 [1].

Sec 59 Am 2005 No 98, Sch 1.17 [56].

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Sec 59A Ins 1985 No 97, sec 2. Am 1987 No 35, Sch 1 (10); 1987 No 209, Sch 28; 1989 No 193, Sch 1 (2).

Sec 59B Ins 1987 No 35, Sch 1 (11).

Sec 60 Am 1996 No 24, Sch 1.

Sec 61 Am 2005 No 98, Sch 1.17 [57].

Sec 61A Ins 2002 No 117, Sch 1. Rep 2006 No 89, sec 18.

Sec 62 Am 1992 No 112, Sch 1.

Sec 63 Am 1999 No 31, Sch 4.76; 2007 No 94, Sch 4.

Sec 63A Ins 1984 No 88, Sch 1 (9). Am 1985 No 159, Sch 1 (10); 1991 No 88, Sch 1 (8); 2005 No 98, Sch 1.17 [58].

Sec 63B Ins 1988 No 19, Sch 1 (3). Am 1991 No 88, Sch 1 (11). Subst 1992 No 23, Sch 1 (16).

Sec 63C Ins 1991 No 88, Sch 1 (9). Subst 2001 No 90, Sch 1 [19].

Sec 63D Ins 1991 No 88, Sch 1 (10). Am 2001 No 90, Sch 1 [20]; 2004 No 91, Sch 1.27 [5].

Sec 63E Ins 1992 No 23, Sch 1 (17).

Sec 63F Ins 2003 No 81, Sch 3.2. Am 2005 No 41, Sch 1 [3]. Subst 2008 No 48, Sch 3 [24]. Am 2012 No 58, Sch 1 [2].

Sec 63G Ins 2008 No 32, Sch 1 [1].

Sec 64 Am 1999 No 37, Sch 1 [10].

Sec 65 Ins 2001 No 90, Sch 1 [21].

Sch 1 Am 1986 No 16, Sch 23; 1991 No 88, Sch 2 (2); 1991 No 94, Sch 1; 2004 No 114, Sch 2.17 [3].

Sch 1A Ins 2008 No 32, Sch 1 [2].

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Sch 2 Am 1984 No 88, Sch 1 (10); GG No 154 of 2.11.1984, p 5426; GG No 40 of 15.2.1985, pp 707, 717; 1985 No 48, sec 2; GG No 143 of 18.10.1985, pp 5419, 5428; 1985 No 137, sec 3; 1985 No 159, Sch 1 (11); 1985 No 167, sec 3; GG No 56 of 4.4.1986, p 1486; 1986 No 16, Sch 23; GG No 73 of 2.5.1986, pp 1898, 1927; GG No 81 of 16.5.1986, p 2152; GG No 169 of 24.10.1986, pp 5192, 5193; GG No 195 of 19.12.1986, p 6186; 1986 No 175, sec 3; 1986 No 205, Sch 2; GG No 25 of 6.2.1987, pp 573, 575; 1987 No 22, sec 3; 1987 No 24, Sch 1; 1987 No 29, sec 27 (2); 1987 No 34, Sch 1; 1987 No 58, Sch 4; 1987 No 59, sec 23; 1987 No 66, sec 34; 1987 No 103, sec 51 (a); 1987 No 104, Sch 3; 1987 No 111, Sch 1; 1987 No 119, sec 21 (2); 1987 No 124, sec 35; 1987 No 127, sec 6; 1987 No 134, sec 18; GG No 136 of 28.8.1987, p 4826; GG No 167 of 30.10.1987, p 6032; 1987 No 210, sec 41; 1987 No 284, Sch 1; GG No 28 of 12.2.1988, pp 825, 836; GG No 85 of 13.5.1988, pp 2651, 2653; 1988 No 34, Sch 2; 1988 No 35, sec 120; 1988 No 50, sec 22; 1988 No 56, sec 7; 1988 No 86, sec 25; 1988 No 90, Sch 2; 1988 No 103, Sch 1; 1988 No 109, sec 35ZL (am 2006 No 5, Sch 1 [3]); 1988 No 114, Sch 4; 1988 No 132, Sch 2; GG No 18 of 3.2.1989, pp 780, 787; GG No 34 of 23.3.1989, p 1518; GG No 55 of 5.5.1989, p 2634; 1989 No 34, Sch 1; 1989 No 65, Sch 1; 1989 No 98, Sch 1; GG No 78 of 23.6.1989, pp 3619, 3620; GG No 88 of 11.8.1989, pp 5263, 5264; 1989 No 107, Sch 1; 1989 No 121, Sch 1; 1989 No 130, Sch 1; GG No 93 of 8.9.1989, p 6583; 1989 No 141, Sch 2; 1989 No 158, sec 86; 1989 No 177, sec 4; 1989 No 192, Sch 3; 1989 No 195, Sch 1; 1989 No 230, Sch 4; 1989 No 235, sec 67; GG No 41 of 23.3.1990, p 2405; GG No 74 of 8.6.1990, p 4588; 1990 No 24, sec 23; 1990 No 25, sec 20; 1990 No 26, sec 20; GG No 93 of 27.7.1990, pp 6869, 6913; GG No 111 of 7.9.1990, pp 8023, 8035; 1990 No 60, Sch 9; GG No 125 of 12.10.1990, p 9024; GG No 141 of 9.11.1990, p 9817; 1990 No 78, Sch 2; 1990 No 117, Sch 4; GG No 28 of 8.2.1991, p 1058; GG No 57 of 12.4.1991, pp 2761, 2769; GG No 62 of 26.4.1991, p 3170; 1991 No 15, Sch 4; GG No 92 of 14.6.1991, pp 4575, 4576, 4582; GG No 108 of 19.7.1991, pp 5814, 5815; GG No 114 of 9.8.1991, p 6456; 1991 No 38, Sch 2; 1991 No 45, Sch 2; 1991 No 53, Sch 1; 1991 No 60, Sch 3; 1991 No 77, Sch 2; 1991 No 96, Sch 6; GG No 30 of 28.2.1992, p 1242; 1992 No 15, Sch 4; 1992 No 20, Sch 2; 1992 No 39, Sch 4; GG No 64 of 29.5.1992, p 3609; GG No 68 of 12.6.1992, pp 3882, 3883; 1992 No 47, Sch 2; GG No 102 of 21.8.1992, p 5962; 1993 No 15, Sch 2; 1993 No 24, Sch 3; 1993 No 54, Sch 1; 1993 No 67, sec 66; 1993 No 69, sec 33 (1); 1994 No 33, Sch 2; 1994 No 37, Sch 2; GG No 106 of 19.8.1994, p 4433; GG No 115 of 9.9.1994, p 5645; GG No 143 of 21.10.1994, p 6355; 1994 No 64, Sch 3; 1994 No 85, Sch 4; 1994 No 88, Sch 7; GG No 60 of 19.5.1995, p 2463; GG No 63 of 26.5.1995, p 2692; 1995 No 10, Sch 1.6; 1995 No 13, Sch 4.24; 1995 No 18, Sch 5.17; GG No 102 of 25.8.1995, p 4357; 1995 No 43, sec 19; 1995 No 52, Sch 2.2; 1995 No 57, Sch 1.4; 1995 No 89, Sch 8.3; 1995 No 95, Sch 4.20; 1995 No 96, Sch 2.3; 1995 No 102, Sch 6.7; 1996 No 14, Sch 1; 1996 No 39, Sch 4; 1996 No 40, Schs 2.4, 3.4; 1996 No 56, Sch 2; 1996 No 77, Sch 4.2; 1996 No 85, Sch 3.4; 1996 No 90, Sch 2.9; 1996 No 121, Sch 2.21; GG No 24 of 7.3.1997, p 1359; GG No 36 of 11.4.1997, p 1895 (see also GG No 40 of 18.4.1997, p 1994); GG No 40 of 18.4.1997, p 2002; 1996 No 122, Sch 7.11; 1997 No 43, Sch 4.2; 1997 No 62, Sch 1.8; GG No 83 of 25.7.1997, pp 5682,

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5683; GG No 107 of 3.10.1997, p 8347; 1997 No 116, Sch 3.1; 1997 No 124, Sch 2.2; GG No 46 of 6.3.1998, p 1185; 1998 No 8, Sch 2.7; 1998 No 17, Sch 4.3; 1998 No 45, Sch 3.6; 1998 No 47, Sch 2.6; 1998 No 68, Sch 2.11; 1998 No 82, Sch 2.3; GG No 119 of 7.8.1998, pp 6023, 6024; GG No 125 of 21.8.1998, p 6506; 1998 No 110, Sch 1.4 [1]; 1998 No 111, Sch 3.4; 1998 No 128, Sch 4.3 [1]–[3]; 1998 No 143, Sch 6.21; 1998 No 170, Schs 3.14 [1] [2], 4.8; 1998 No 171, Sch 5.2; GG No 56 of 7.5.1999, p 3049; 1999 No 5, Sch 5.5; 1999 No 14, Sch 4 [1] [2]; 1999 No 76, Sch 10; GG No 3 of 14.1.2000, p 169; 2000 No 53, Sch 2.18; GG No 85 of 7.7.2000, p 6111; GG No 137 of 13.10.2000, pp 11013, 11014; 2000 No 102, Sch 3.10; 2000 No 109, Sch 2.6; 2001 No 15, Sch 6.4; 2001 No 16, Sch 6.4; 2001 No 17, Sch 5.5; GG No 95 of 8.6.2001, p 3417 (published in error—see GG No 108 of 6.7.2001, p 5224); 2001 No 41, Sch 4.1; 2001


Sch 3 Ins 1985 No 159, Sch 1 (12). Am GG No 38 of 27.2.1987, p 1029; 1987 No 103, sec 51 (b); GG No 109 of 26.6.1987, pp 3178, 3321; GG No 167 of 30.10.1987, p 6029; GG No 28 of 12.2.1988, p 825; GG No 85 of 13.5.1988, p 2653. Subst GG No 108 of 29.6.1988, p 3429. Am 1988 No 34, Sch 2; 1988 No 46, sec 4; GG No 18 of 3.2.1989, pp 780, 787; GG No 34 of 23.3.1989, p 1524; GG No 78 of 23.6.1989, p 3613; GG No 93 of 8.9.1989, p 6583; 1989 No 164, sec 33; 1989 No 165, sec 69; 1989 No 192, Sch 3; GG No 125 of 12.10.1990, p 9021; 1990 No 78, Sch 2; 1990 No 108, Sch 1; 1990 No 118, Sch 3; GG No 57 of 12.4.1991, p 2770; GG No 92 of 14.6.1991, p 4583; GG No 108 of 19.7.1991, p 5813; GG No 114 of 9.8.1991, p 6457; 1991 No 60, Sch 3. Subst GG No 30 of 28.2.1992, p 1257. Am GG No 64 of 29.5.1992, p 3607; GG No 68 of 12.6.1992, p 3882; GG No 75 of 26.6.1992, p 4274; GG No 123 of 9.10.1992, p 7339; GG No 41 of 30.4.1993, p 1952; GG No 94 of 27.8.1993, p 4863; GG No 117 of 22.10.1993, p 6355; GG No 35 of 11.2.1994, p 603; GG No 78 of 10.6.1994, p 2759; GG No 60 of 19.5.1995, p 2463; GG No 79 of 30.6.1995, p 3436; GG No 97 of 11.8.1995, p 4117; GG No 138 of 10.11.1995, pp 7698, 7699; GG No 145 of 1.12.1995, p 8117; GG No 152 of 15.12.1995, p 8498; GG No 43 of 4.4.1996, p 1489; GG No 87 of 19.7.1996, p 4107; GG No 110 of 27.9.1996, p 6523; 1996 No 104, Sch 2.2; GG No 18 of 14.2.1997, pp 546, 547; GG No 36 of 11.4.1997, p 1895 (see also GG No 40 of 18.4.1997, p 1994); GG No 60 of 6.6.1997, p 3982; 1997 No 65, Sch 4.21; GG No 83 of 25.7.1997, p 5682; GG No 86 of 1.8.1997, p 5826; GG No 107 of 3.10.1997, p 8346; GG No 22 of 6.2.1998, p 522; GG No 46 of 6.3.1998, p 1162; GG No 104 of 3.7.1998, pp 5317, 5318; GG No 115 of 31.7.1998, p 5799; GG No 125 of 21.8.1998, pp 6505, 6507; 1998 No 110, Sch 1.4 [2]; GG No 72 of 25.6.1999, p 4083; GG No 85 of 7.7.2000, p 6111; GG No 103 of 11.8.2000, p 7406; GG No 109 of 25.8.2000, p 7905; 2000 No 77, Sch 3.6; GG No 34 of 2.2.2001, p 434; GG No 93 of 1.6.2001, p 2978; GG No 42 of 15.2.2002, p 828 (published in error—see erratum in GG No 54 of 1.3.2002, p 1231); GG No 59 of 15.3.2002, p 1606; 2002 No 42, Sch 4.8; GG No 89 of 23.5.2003, p 4837; GG No 114 of 18.7.2003, p 7260; GG No 163 of 10.10.2003, p 10011; GG No 191 of 5.12.2003, p 10946; GG No 51 of 5.3.2004, pp 998, 999; GG No 134 of 13.8.2004, pp 6452, 6453; GG No 147 of 17.9.2004, p 7532; 2005 (670); 2006 (199); 2006 (386), Sch 1 [2] [3]; 2006 No 68, Sch 19.20; 2006 No 94, Sch 3.29 [2]; 2007 (209), Sch 1 [1] [2]; 2007 No 92, Sch 4.14 [3]; 2008 (352); 2009 No 90, Sch 2.1; 2009 No 106, Sch 2.29. Subst 2010 (29), Sch 1. Am 2010 No 31, Sch 7.5; 2010 (308), Sch 1 [2] [3]; 2010 No 62, Sch 2.4 [2]; 2010 No 71, Sch 4.2; 2011 (139), cl 3; 2011 (231), Sch 1 [1] [2]; 2011 (381), cl 3 (2); 2011 (493), cl 3; 2011 No 48, Sch 2.10; 2011 No 62, Sch 2.26 [2].

Sch 4 Ins 2001 No 90, Sch 1 [22]. Am 2002 No 62, Sch 1 [19] [20]; 2004 No 91, Sch 1.27 [6]–[8]; 2005 No 51, Sch 5 [2] [3]; 2005 No 64, Sch 1.30 [5]; 2006 No 50, Sch 6.5 [7]; 2008 No 48, Sch 3 [25] [26].

The whole Act Am 2006 No 94, Sch 3.29 [1] (“NSW Police” omitted wherever occurring, “the NSW Police Force” inserted instead).

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