{"id":"tas:act-2017-047","name":"Local Government Amendment (Targeted Review) Act 2017","slug":"local-government-amendment-targeted-review-act-2017","collection":"act","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"47 of 2017","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31609,"registerId":"tas-act-2017-047-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This Act may be cited as the [Local Government Amendment (Targeted Review) Act 2017](/view/html/inforce/2026-04-12/act-2017-047) .","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> > (1)  Except as provided by subsection (2), the provisions of this Act commence on the day on which this Act receives the Royal Assent.\n> \n> > (2)  [Part 3](#HP3@EN) commences on a day or days to be proclaimed.","sortOrder":2},{"sectionNumber":"Part 2","sectionType":"part","heading":"Local Government Act 1993 Amended","content":"# Part 2 Local Government Act 1993 Amended\n\n*\n\n**3.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**4.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**5.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**6.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**7.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**8.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**9.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**10.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**11.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**12.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**13.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**14.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**15.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**16.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**17.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**18.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**19.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**20.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**21.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**22.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**23.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**24.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**25.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**26.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**27.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**28.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**29.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**30.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**31.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**32.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**33.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**34.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**35.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**36.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**37.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**38.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**39.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**40.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**41.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n**\n\n**42.**   \n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n*","sortOrder":3},{"sectionNumber":"3.","sectionType":"section","heading":null,"content":"### 3.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":4},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":5},{"sectionNumber":"5.","sectionType":"section","heading":null,"content":"### 5.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":6},{"sectionNumber":"6.","sectionType":"section","heading":null,"content":"### 6.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":7},{"sectionNumber":"7.","sectionType":"section","heading":null,"content":"### 7.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":8},{"sectionNumber":"8.","sectionType":"section","heading":null,"content":"### 8.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":9},{"sectionNumber":"9.","sectionType":"section","heading":null,"content":"### 9.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":10},{"sectionNumber":"10.","sectionType":"section","heading":null,"content":"### 10.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":11},{"sectionNumber":"11.","sectionType":"section","heading":null,"content":"### 11.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":12},{"sectionNumber":"12.","sectionType":"section","heading":null,"content":"### 12.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":13},{"sectionNumber":"13.","sectionType":"section","heading":null,"content":"### 13.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":14},{"sectionNumber":"14.","sectionType":"section","heading":null,"content":"### 14.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":15},{"sectionNumber":"15.","sectionType":"section","heading":null,"content":"### 15.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":16},{"sectionNumber":"16.","sectionType":"section","heading":null,"content":"### 16.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":17},{"sectionNumber":"17.","sectionType":"section","heading":null,"content":"### 17.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":18},{"sectionNumber":"18.","sectionType":"section","heading":null,"content":"### 18.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":19},{"sectionNumber":"19.","sectionType":"section","heading":null,"content":"### 19.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":20},{"sectionNumber":"20.","sectionType":"section","heading":null,"content":"### 20.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":21},{"sectionNumber":"21.","sectionType":"section","heading":null,"content":"### 21.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":22},{"sectionNumber":"22.","sectionType":"section","heading":null,"content":"### 22.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":23},{"sectionNumber":"23.","sectionType":"section","heading":null,"content":"### 23.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":24},{"sectionNumber":"24.","sectionType":"section","heading":null,"content":"### 24.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":25},{"sectionNumber":"25.","sectionType":"section","heading":null,"content":"### 25.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":26},{"sectionNumber":"26.","sectionType":"section","heading":null,"content":"### 26.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":27},{"sectionNumber":"27.","sectionType":"section","heading":null,"content":"### 27.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":28},{"sectionNumber":"28.","sectionType":"section","heading":null,"content":"### 28.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":29},{"sectionNumber":"29.","sectionType":"section","heading":null,"content":"### 29.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":30},{"sectionNumber":"30.","sectionType":"section","heading":null,"content":"### 30.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":31},{"sectionNumber":"31.","sectionType":"section","heading":null,"content":"### 31.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":32},{"sectionNumber":"32.","sectionType":"section","heading":null,"content":"### 32.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":33},{"sectionNumber":"33.","sectionType":"section","heading":null,"content":"### 33.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":34},{"sectionNumber":"34.","sectionType":"section","heading":null,"content":"### 34.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":35},{"sectionNumber":"35.","sectionType":"section","heading":null,"content":"### 35.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":36},{"sectionNumber":"36.","sectionType":"section","heading":null,"content":"### 36.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":37},{"sectionNumber":"37.","sectionType":"section","heading":null,"content":"### 37.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":38},{"sectionNumber":"38.","sectionType":"section","heading":null,"content":"### 38.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":39},{"sectionNumber":"39.","sectionType":"section","heading":null,"content":"### 39.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":40},{"sectionNumber":"40.","sectionType":"section","heading":null,"content":"### 40.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":41},{"sectionNumber":"41.","sectionType":"section","heading":null,"content":"### 41.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":42},{"sectionNumber":"42.","sectionType":"section","heading":null,"content":"### 42.\n\n> The amendments effected by this Part have been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":43},{"sectionNumber":"Part 3","sectionType":"part","heading":"Local Government Act 1993 Further Amended","content":"# Part 3 Local Government Act 1993 Further Amended","sortOrder":44},{"sectionNumber":"43","sectionType":"section","heading":"Principal Act","content":"### 43 Principal Act\n\n> In this Part, the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) is referred to as the Principal Act.","sortOrder":45},{"sectionNumber":"44","sectionType":"section","heading":"Section 3  amended (Interpretation)","content":"### 44 Section 3  amended (Interpretation)\n\n> [Section 3 of the Principal Act](/view/html/inforce/2026-04-12/act-1993-095#GS3@EN) is amended as follows:\n> \n> > > (a) by inserting the following paragraph after [paragraph (e)](/view/html/inforce/2026-04-12/act-1993-095#GS3@Nd25102004352110@Hpe@EN) in [the definition of ***electoral advertising***](/view/html/inforce/2026-04-12/act-1993-095#GS3@Nd25102004352110@EN) :\n> > > \n> > > > > > (f) on the internet;\n> > \n> > \\[Commences: Never commenced\n> > \n> > *\n> > \n> > > (b) by inserting the following definition after [the definition of ***model code of conduct***](/view/html/inforce/2026-04-12/act-1993-095#GS3@Nd2882014302915@EN) :\n> > > \n> > > > > ***model financial statements*** means the model financial statements published, and provided to councils, under [section 83A](#GS83A@EN) , as replaced from time to time;\n> > \n> > *\n> \n> \\]\n\n*\n\n**45.**   \n\n> The amendment effected by this section has been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .\n\n*\n\n\\[Commences: Never commenced\n\n*\n\n**46.**    **[Section 83A](/view/html/inforce/2026-04-12/act-1993-095#GS83A@EN) inserted**\n\n> After [section 83 of the Principal Act](/view/html/inforce/2026-04-12/act-1993-095#GS83@EN) , the following section is inserted in Division 3:\n> \n> > **83A.**   **Model financial statements**\n> > \n> > > > (1)  The Auditor-General is to provide to the Director model financial statements to be used by the councils.\n> > > \n> > > > (2)  From time to time, the Auditor-General may provide to the Director replacement model financial statements to be used by the councils that are to be substituted for the existing model financial statements.\n> > > \n> > > > (3)  On receipt of the model financial statements or replacement model financial statements, the Director –\n> > > > \n> > > > > > (a) is to publish on the relevant website of the Department the model financial statements or replacement model financial statements for use by councils; and\n> > > > > \n> > > > > > (b) is to provide a copy of the model financial statements or replacement model financial statements to each council no later than the next occurring 30 June in preparation for use by the council in relation to its financial statements for the financial year ending on that 30 June.\n\n*\n\n\\]\n\n\\[Commences: Never commenced\n\n*\n\n**47.**    **[Section 84](/view/html/inforce/2026-04-12/act-1993-095#GS84@EN) amended (Financial statements)**\n\n> [Section 84(2) of the Principal Act](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@EN) is amended as follows:\n> \n> > > (a) by omitting [paragraph (b)](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@Hpb@EN) and substituting the following paragraphs:\n> > > \n> > > > > > (a) be in the form set out in the model financial statements provided under [section 83A](#GS83A@EN) ; and\n> > > > > \n> > > > > > (b) contain the information required by those model financial statements; and\n> > \n> > > (b) by omitting [paragraph (da)](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@Hpda@EN) .\n\n*\n\n\\]","sortOrder":46},{"sectionNumber":"45.","sectionType":"section","heading":null,"content":"### 45.\n\n> The amendment effected by this section has been incorporated into the authorised version of the [Local Government Act 1993](/view/html/inforce/2026-04-12/act-1993-095) .","sortOrder":47},{"sectionNumber":"46","sectionType":"section","heading":"Section 83A  inserted","content":"### 46 Section 83A  inserted\n\n> After [section 83 of the Principal Act](/view/html/inforce/2026-04-12/act-1993-095#GS83@EN) , the following section is inserted in Division 3:\n> \n> > **83A.**   **Model financial statements**\n> > \n> > > > (1)  The Auditor-General is to provide to the Director model financial statements to be used by the councils.\n> > > \n> > > > (2)  From time to time, the Auditor-General may provide to the Director replacement model financial statements to be used by the councils that are to be substituted for the existing model financial statements.\n> > > \n> > > > (3)  On receipt of the model financial statements or replacement model financial statements, the Director –\n> > > > \n> > > > > > (a) is to publish on the relevant website of the Department the model financial statements or replacement model financial statements for use by councils; and\n> > > > > \n> > > > > > (b) is to provide a copy of the model financial statements or replacement model financial statements to each council no later than the next occurring 30 June in preparation for use by the council in relation to its financial statements for the financial year ending on that 30 June.","sortOrder":48},{"sectionNumber":"83A","sectionType":"section","heading":"Model financial statements","content":"### 83A Model financial statements\n\n> > (1)  The Auditor-General is to provide to the Director model financial statements to be used by the councils.\n> \n> > (2)  From time to time, the Auditor-General may provide to the Director replacement model financial statements to be used by the councils that are to be substituted for the existing model financial statements.\n> \n> > (3)  On receipt of the model financial statements or replacement model financial statements, the Director –\n> > \n> > > > (a) is to publish on the relevant website of the Department the model financial statements or replacement model financial statements for use by councils; and\n> > > \n> > > > (b) is to provide a copy of the model financial statements or replacement model financial statements to each council no later than the next occurring 30 June in preparation for use by the council in relation to its financial statements for the financial year ending on that 30 June.","sortOrder":49},{"sectionNumber":"47","sectionType":"section","heading":"Section 84  amended (Financial statements)","content":"### 47 Section 84  amended (Financial statements)\n\n> [Section 84(2) of the Principal Act](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@EN) is amended as follows:\n> \n> > > (a) by omitting [paragraph (b)](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@Hpb@EN) and substituting the following paragraphs:\n> > > \n> > > > > > (a) be in the form set out in the model financial statements provided under [section 83A](#GS83A@EN) ; and\n> > > > > \n> > > > > > (b) contain the information required by those model financial statements; and\n> > \n> > > (b) by omitting [paragraph (da)](/view/html/inforce/2026-04-12/act-1993-095#GS84@Gs2@Hpda@EN) .","sortOrder":50},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"# Part 4 Miscellaneous","sortOrder":51},{"sectionNumber":"48","sectionType":"section","heading":"Repeal of Act","content":"### 48 Repeal of Act\n\n> This Act is repealed on the three hundred and sixty fifth day from the day on which all of the provisions of this Act commence.","sortOrder":52}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The Act centralises and formalises financial‑statement standard setting for councils: it shifts the decision over format and required content to the Auditor‑General (who supplies models) and the Director (who publishes and distributes them), and amends the Principal Act to make councils’ compliance with that model mandatory (see s83A and the amendments to s84). The Act also contains a statutory repeal timing provision (s48), making the measure time‑limited and affecting how permanent the scope change will be."},"complexity_factors":["Central allocation of roles: Auditor‑General drafts model financial statements, Director must publish and distribute them (s83A) — clear roles but requires inter-agency coordination.","Mandatory standardisation: councils must prepare statements in the form and containing information required by the model (amendment to s84(2) — see s84 as amended) — reduces local drafting discretion and creates a uniform compliance obligation.","Update mechanism: Auditor‑General may supply replacement models and Director must substitute and publish them (s83A(2)–(3)) — creates a rolling compliance target for councils.","Timing deadline: Director must provide models to councils 'no later than the next occurring 30 June' for use in that financial year (s83A(3)(b)) — introduces a calendared delivery obligation and potential short lead times.","Administrative burden: publication, distribution and council adoption impose low-to-moderate recurring administrative costs on the Department, Auditor‑General and all councils (s83A, amended s84).","Statutory cross‑references and incorporations: multiple amendments are incorporated into the Principal Act and amend existing financial‑statement provisions, requiring readers to consult the Principal Act for full effect (Part 2 / Part 3 interactions).","Sunset element: Act includes repeal timing tied to commencement (s48), which affects permanence and planning."],"plain_english_summary":"Mechanically, the Act requires the Auditor‑General to prepare model financial statements, requires the Director to publish those models online and deliver copies to each council by the next 30 June, and requires councils to present their financial statements in the model’s form and with the information the model requires. It affects the Auditor‑General, the Director/Department and every council: councils carry the compliance cost of following a prescribed format; the Auditor‑General and Director take on drafting, publication and delivery duties, and the Act centralises format choice and update control."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the available metadata, the Act appears to have remained consistent with its stated purpose as a 'targeted review' — a deliberately narrow and focused set of amendments. There is no indication from the available information that the scope expanded significantly beyond its original intent. However, without the full legislative text, this assessment is necessarily limited."},"complexity_factors":["Only metadata is available — the actual amendment provisions are not included in the provided text, making full analysis impossible","Amendment Acts are inherently more complex to read than standalone Acts because they must be read alongside the principal Act they modify","Local government law involves interplay between state legislation, council bylaws, and administrative arrangements, adding layers of context","The existence of further amendments (per the Table of Amendments) means the law has already been modified, requiring cross-referencing to understand the current state"],"plain_english_summary":"The Local Government Amendment (Targeted Review) Act 2017 (Tas.) makes focused changes to the Local Government Act 1993 following a targeted review, affecting Tasmanian councils, their elected members, staff, and ratepayers. It came into effect 1 August 2018 and has been amended again since. The document provided contains only metadata, so the Act’s exact practical changes can’t be determined from this summary alone."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: targeted amendments to local government financial reporting and (intended but uncommenced) electoral advertising rules. The 'targeted review' framing accurately describes the limited, specific nature of the changes."},"complexity_factors":["Most amendments (sections 3-42 and 45) are incorporated by reference to another Act, making the actual text opaque without cross-referencing","Part 3 contains never-commenced provisions regarding internet electoral advertising, creating dead legislative text","Simple mechanical amendments: inserting definitions, substituting paragraphs, and adding new sections with straightforward obligations","No nested exceptions or complex conditional logic in the operative provisions","Clear commencement structure with standard Royal Assent trigger and proclamation delay for Part 3"],"plain_english_summary":"This Act makes changes to how local councils in Tasmania handle their finances and election advertising.\n\n**What it does:**\n- **Financial reporting:** Introduces standardised \"model financial statements\" that all councils must use. The Auditor-General creates these templates, and the Director of Local Government distributes them to councils by 30 June each year. Councils must then use these templates when preparing their annual financial statements.\n- **Election advertising:** Expands the definition of \"electoral advertising\" to include advertising on the internet (though this change never actually started).\n\n**Who it affects:**\n- Local councils in Tasmania\n- The Auditor-General and Director of Local Government\n- Council staff who prepare financial reports\n\n**Why it matters:**\nThis creates consistency in how councils report their finances, making it easier to compare financial health across different councils and ensuring transparency for ratepayers. The internet advertising provision was intended to modernise election rules but was never activated."}},"importantCases":[],"_links":{"self":"/api/acts/local-government-amendment-targeted-review-act-2017","history":"/api/acts/local-government-amendment-targeted-review-act-2017/history","analysis":"/api/acts/local-government-amendment-targeted-review-act-2017/analysis","conflicts":"/api/acts/local-government-amendment-targeted-review-act-2017/conflicts","importantCases":"/api/acts/local-government-amendment-targeted-review-act-2017/important-cases","documents":"/api/acts/local-government-amendment-targeted-review-act-2017/documents"}}