Audit Act 2008
21Audit of subsidiaries of State entities
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21 Audit of subsidiaries of State entities
(1) An accountable authority responsible for the operations of a State entity is to advise the Auditor-General, in writing, before the end of the relevant financial year of all subsidiaries of the State entity.
(2) The Auditor-General is to be the auditor of a subsidiary of a State entity unless the Auditor-General determines otherwise.
(3) The Auditor-General may accept appointment under the Corporations Act as the auditor of a subsidiary of a State entity.
(4) For the purposes of performing an audit of a subsidiary of a State entity, the functions and powers imposed and conferred on the Auditor-General under this Act are in addition to the functions and powers imposed and conferred under the Corporations Act or any other written law in relation to the audit.