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Auditor-General Act 1997
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#### 5 Definitions
In this Act, unless the contrary intention appears:
> accountable authority, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> assurance review means a review conducted in accordance with the standards set by the Auditor‑General under section 24 for assurance reviews.
> Audit Office means the Australian National Audit Office established by section 38.
> Auditor‑General function means a function that the Auditor‑General has under this Act or any other Act, and includes any function that the Auditor‑General has when acting as auditor under the Corporations Act 2001.
> Australia, when used in a geographical sense, includes Norfolk Island, the Territory of Cocos (Keeling) Islands and the Territory of Christmas Island.
> Commonwealth company has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> Commonwealth partner has the meaning given by subsection 18B(2).
> corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> CSC (short for Commonwealth Superannuation Corporation) has the same meaning as in the Governance of Australian Government Superannuation Schemes Act 2011.
> director, of a Commonwealth company, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> Finance Minister means the Minister who is the Finance Minister within the meaning of the Public Governance, Performance and Accountability Act 2013.
> GBE or government business enterprise has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> Joint Committee of Public Accounts and Audit means the Joint Committee of Public Accounts and Audit provided for in the Public Accounts and Audit Committee Act 1951.
> laws of the Commonwealth means:
(a) the Constitution; and
(b) Acts; and
(c) regulations and other instruments made under Acts.
> Minister includes the President of the Senate and the Speaker of the House of Representatives.
> non‑corporate Commonwealth entity has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> official, of a Commonwealth entity, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> performance audit, in relation to a person or body, means a review or examination of any aspect of the operations of the person or body.
> priority assurance review has the meaning given by subsection 19A(5).
> responsible Minister:
(a) in relation to a Commonwealth entity or a Commonwealth company—has the same meaning as in the Public Governance, Performance and Accountability Act 2013; and
(b) in relation to a Commonwealth partner—means the Minister responsible for achieving the Commonwealth purpose concerned; and
(c) in relation to a subsidiary of a corporate Commonwealth entity or a Commonwealth company—the responsible Minister for the entity or company concerned.
> subsidiary, of a corporate Commonwealth entity or a Commonwealth company, has the same meaning as in the Public Governance, Performance and Accountability Act 2013.
> wholly‑owned Commonwealth company has the same meaning as in the Public Governance, Performance and Accountability Act 2013.