8Independence of the Auditor‑General

#### 8 Independence of the Auditor‑General (1) The Auditor‑General is an independent officer of the Parliament. (2) The functions, powers, rights, immunities and obligations of the Auditor‑General are as specified in this Act and other laws of the Commonwealth. There are no implied functions, powers, rights, immunities or obligations arising from the Auditor‑General being an independent officer of the Parliament. (3) The powers of the Parliament to act in relation to the Auditor‑General are as specified in or applying under this Act and other laws of the Commonwealth. For this purpose, Parliament includes: (a) each House of the Parliament; and (b) the members of each House of the Parliament; and (c) the committees of each House of the Parliament and joint committees of both Houses of the Parliament. There are no implied powers of the Parliament arising from the Auditor‑General being an independent officer of the Parliament. (4) Subject to this Act and to other laws of the Commonwealth, the Auditor‑General has complete discretion in the performance or exercise of his or her functions or powers. In particular, the Auditor‑General is not subject to direction from anyone in relation to: (a) whether or not a particular audit is to be conducted; or (b) the way in which a particular audit is to be conducted; or (c) the priority to be given to any particular matter.