{"id":"nsw:sl-2026-0400","name":"Government Sector Audit Regulation 2026","slug":"government-sector-audit-regulation-2026","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"400 of 2026","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":553718,"registerId":"nsw-nsw:sl-2026-0400-current","compilationNumber":null,"startDate":"2026-08-15","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"pt","sectionType":"part","heading":null,"content":"# pt","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of regulation","content":"#### 1 Name of regulation\n\n1 Name of regulation\n\n> This regulation is the [Government Sector Audit Regulation 2026](/view/html/inforce/current/sl-2026-0400).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This regulation commences on the day on which this regulation is published on the NSW legislation website.\n> \n> Note—\n> \n> This regulation repeals and replaces the [Government Sector Audit Regulation 2021](/view/html/repealed/current/sl-2021-0315), which would otherwise be repealed on 1 September 2026 by the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), section 10(2).","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definition","content":"#### 3 Definition\n\n3 Definition\n\n> In this regulation—\n> \n> the Act means the [Government Sector Audit Act 1983](/view/html/inforce/current/act-1983-152).\n> \n> Note—\n> \n> The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this regulation.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Prescribed entities","content":"#### 4 Prescribed entities\n\n4 Prescribed entities\n\n> > (1) For the Act, section 44(1), definition of prescribed entity, paragraph (a), an entity listed in Schedule 1, Part 1 is prescribed as an entity to which the Act, Part 3, Division 4 applies.\n> \n> > (2) For the Act, section 44(1), definition of prescribed entity, paragraph (b), a fund or account listed in Schedule 1, Part 2 is prescribed as a fund or account to which the Act, Part 3, Division 4 applies.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Repeal and savings","content":"#### 5 Repeal and savings\n\n5 Repeal and savings\n\n> > (1) The [Government Sector Audit Regulation 2021](/view/html/repealed/current/sl-2021-0315) is repealed.\n> \n> > (2) An act, matter or thing that, immediately before the repeal of the [Government Sector Audit Regulation 2021](/view/html/repealed/current/sl-2021-0315), had effect under that regulation continues to have effect under this regulation.","sortOrder":5},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":"Prescribed entities","content":"# Schedule 1 Prescribed entities\n\nSchedule 1 Prescribed entities\n\nsection 4","sortOrder":6},{"sectionNumber":"Sch 1 Part 1","sectionType":"part","heading":"Entities","content":"# Sch 1 Part 1 Entities\n\nPart 1 Entities\n\nAustLII Foundation Limited (ACN 134 717 972)\n\nNSW Fire Brigades Superannuation Pty Limited (ACN 108 677 854)\n\nSydney Educational Broadcasting Ltd (ACN 001 684 564)\n\nThe Brett Whiteley Foundation (ACN 068 008 837)\n\nThe trustees of the Farrer Memorial Research Scholarship Fund\n\nUnited States Studies Centre (ACN 122 586 341)\n\nUniversities Admissions Centre (NSW & ACT) Pty Limited (ACN 070 055 935)","sortOrder":7},{"sectionNumber":"Sch 1 Part 2","sectionType":"part","heading":"Funds and accounts","content":"# Sch 1 Part 2 Funds and accounts\n\nPart 2 Funds and accounts\n\nArt Gallery of New South Wales Foundation\n\nCowra Japanese Garden Trust\n\nCrown Employees (NSW Fire Brigades Firefighting Staff Death and Disability) Superannuation Fund\n\nMacquarie University Professorial Superannuation Scheme\n\nParliamentary Contributory Superannuation Fund\n\nThe funds for the time being under the management of the New South Wales Treasury Corporation, as trustee\n\nThe superannuation funds amalgamated under the [Superannuation Administration Act 1991](/view/pdf/asmade/act-1991-96) and continued to be amalgamated under the [Superannuation Administration Act 1996](/view/html/inforce/current/act-1996-039)\n\nUniversity of Sydney Professorial Superannuation System","sortOrder":8}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the uploaded content there is no evidence this version expands or alters the substantive scope of the regulation — the file contains status and publishing metadata rather than operative amendments. The document shows the current in-force version (\"Current version for 7 August 2026\") and an automatic repeal date (\"1 September 2031\"). This is general legal information, not legal advice; I can make mistakes. Before you act on, rely on, or use this information, get a qualified Australian lawyer to check it."},"complexity_factors":["No substantive operative provisions provided in the uploaded text (only metadata and site headers).","Repeated site header/navigation text increases noise but not legal complexity.","Clear commencement date stated: \"Current from 07/08/2026\".","Automatic repeal cross-reference: \"automatically repealed under the Subordinate Legislation Act 1989 on 1 September 2031\".","Certification/compilation reference: \"certified ... under section 45C of the Interpretation Act 1987\"."],"plain_english_summary":"**What this instrument does:** The document is the Government Sector Audit Regulation 2026 as published on the NSW legislation site. The available text is largely administrative: it records the \"Current version for 7 August 2026\" (\"Current from 07/08/2026\"), states that \"The provisions displayed in this version of the legislation have all commenced,\" and notes certification under \"section 45C of the Interpretation Act 1987.\" \n\n**Who it affects and why it matters:** The title indicates it governs audits in the government sector, but the uploaded text contains only status, commencement and repeal metadata (including an automatic repeal date of \"1 September 2031\")."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/government-sector-audit-regulation-2026","history":"/api/acts/government-sector-audit-regulation-2026/history","analysis":"/api/acts/government-sector-audit-regulation-2026/analysis","conflicts":"/api/acts/government-sector-audit-regulation-2026/conflicts","importantCases":"/api/acts/government-sector-audit-regulation-2026/important-cases","documents":"/api/acts/government-sector-audit-regulation-2026/documents"}}