sec.48Transitional provision for Audit Legislation Amendment Act 2006

sec.48 Transitional provision for Audit Legislation Amendment Act 2006

This section applies if— before the commencement— a charity or association appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property of the charity or association; or a promoter of an appeal for support appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property raised by or resulting from the appeal for support; and the person has not performed the audit before the commencement. For the purpose of the person performing the audit, pre-amended section 31(1)(f)(ii) or (iii) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. In this section— commencement means commencement of this section. pre-amended , in relation to section 31(1)(f)(ii) or (iii), means the provision as in force before the commencement. s 48 prev s 48 sub 1989 No. 6 s 9 ; 1995 No. 57 s 4 sch 1 (amd 1995 No. 58 s 4 sch 1 ) exp 28 February 1996 (see s 48(3)) pres s 48 ins 2006 No. 9 s 15 (sec.48-ssec.1) This section applies if— before the commencement— a charity or association appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property of the charity or association; or a promoter of an appeal for support appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property raised by or resulting from the appeal for support; and the person has not performed the audit before the commencement. (sec.48-ssec.2) For the purpose of the person performing the audit, pre-amended section 31(1)(f)(ii) or (iii) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. (sec.48-ssec.3) In this section— commencement means commencement of this section. pre-amended , in relation to section 31(1)(f)(ii) or (iii), means the provision as in force before the commencement.

• (a) before the commencement— (i) a charity or association appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property of the charity or association; or (ii) a promoter of an appeal for support appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property raised by or resulting from the appeal for support; and
• (i) a charity or association appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property of the charity or association; or
• (ii) a promoter of an appeal for support appointed a person mentioned in pre-amended section 31(1)(f)(ii) or (iii) to audit the accounts, moneys and property raised by or resulting from the appeal for support; and
• (b) the person has not performed the audit before the commencement.