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Audit Act 1994
66Mandatory notification of corrupt conduct to IBAC
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66 Mandatory notification of corrupt conduct to IBAC
(1) Subject to any exemption notice issued under section 57B of the **Independent Broad-based Anti-corruption Commission Act 2011**, the Auditor-General must notify the IBAC of any matter that the Auditor-General suspects on reasonable grounds involves corrupt conduct occurring or having occurred that the Auditor-General becomes aware of in the performance of functions or the exercise of powers under this Act or any other Act.
(2) Subsection (1) applies despite anything to the contrary in this Act.
(3) This section does not apply to anything referred to the Auditor-General by the IBAC under section 73 of the **Independent Broad-based Anti-corruption Commission Act 2011**.
(4) If the Auditor-General at any time suspects on reasonable grounds that anything referred to the Auditor-General by the IBAC under section 73 of the **Independent Broad-based Anti-corruption Commission Act 2011** appears to involve corrupt conduct, the Auditor-General must inform the IBAC.
(5) This section does not apply to corrupt conduct of the IBAC or IBAC personnel.
S. 67 (Heading) amended by No. 31/2024 s. 113(Sch. 1 item 2.11).
S. 67 inserted by No. 12/2019 s. 9.