Financial and Performance Management Standard 2019
sec.71Decisions about timing for giving annual financial statements to authorised auditors
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sec.71 Decisions about timing for giving annual financial statements to authorised auditors
This section applies if— before the commencement, the Treasurer decided, under repealed section 45(5), a later date for the giving of annual financial statements to an authorised auditor; and immediately before the commencement, the annual financial statements had not been given to the authorised auditor. On the commencement, the decision— continues in effect; and is taken to have been made under section 41(5). If, before the commencement, the Treasurer gave notice of the decision under repealed section 45(7), the notice continues in effect and is taken to have been given under section 41(7). (sec.71-ssec.1) This section applies if— before the commencement, the Treasurer decided, under repealed section 45(5), a later date for the giving of annual financial statements to an authorised auditor; and immediately before the commencement, the annual financial statements had not been given to the authorised auditor. (sec.71-ssec.2) On the commencement, the decision— continues in effect; and is taken to have been made under section 41(5). (sec.71-ssec.3) If, before the commencement, the Treasurer gave notice of the decision under repealed section 45(7), the notice continues in effect and is taken to have been given under section 41(7).
- (a) before the commencement, the Treasurer decided, under repealed section 45(5), a later date for the giving of annual financial statements to an authorised auditor; and
- (b) immediately before the commencement, the annual financial statements had not been given to the authorised auditor.
- (a) continues in effect; and
- (b) is taken to have been made under section 41(5).