3Definitions

3 Definitions In this Act— S. 3 def. of *accountable officer* amended by No. 75/1994 s. 5(1)(a)(i)(ii), substituted by No. 69/2013 s. 11(b). ***accountable officer*** means— (a) in relation to a department or public body, the accountable officer for the department or public body as determined under section 42; (b) in relation to a specified entity that is not a department or public body, the chief executive officer (by whatever name called) of the specified entity; ***accounting records*** includes— (a) invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry; and (b) such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; S. 3 def. of *authorised deposit-taking institution* inserted by No. 11/2001 s. 3(Sch. item 26.1). ***authorised deposit-taking institution*** has the same meaning as in the Banking Act 1959 of the Commonwealth; ***authority*** means— (a) a department; or (b) a person or body prescribed as an authority for the purposes of this Act; S. 3 def. of *Board* inserted by No. 75/1994 s. 5(1)(b), amended by No. 30/2025 s. 3(2). ***Board***, in Part 7A, means the Victorian Government Purchasing Board established by section 54A; S. 3 def. of *business day* inserted by No. 43/2004 s. 4. ***business day*** means a day other than a Saturday, a Sunday or a public holiday appointed under the **Public Holidays Act 1993**; S. 3 def. of *chief finance and accounting officer* amended as *chief finance officer* by No. 30/2025 s. 3(3). ***chief finance officer***, in relation to an authority or public body, means the person designated as that officer for the purposes of section 43; S. 3 def. of *Court Services Victoria* inserted by No. 1/2014 s. 63(b). ***Court Services Victoria*** means Court Services Victoria established under section 5 of the **Court Services Victoria Act 2014**; S. 3 def. of *Courts Council* inserted by No. 1/2014 s. 63(b). ***Courts Council*** means the Courts Council established under section 10 of the **Court Services Victoria Act 2014**; S. 3 def. of *department* substituted by No. 46/1998 s. 7(Sch. 1), amended by Nos 108/2004 s. 117(1) (Sch. 3 item 77.1), 37/2014 s. 10(Sch. item 62), 30/2025 s. 3(4). ***department*** means— (a) a department within the meaning of the **Public Administration Act 2004**; (b) a prescribed office; S. 3 def. of *Department Head* inserted by No. 30/2025 s. 3(1). ***Department Head*** means— (a) in relation to a department within the meaning of the **Public Administration Act 2004**, a person employed as the Department Head of that department under section 12 of that Act; and (b) in relation to a prescribed office, the prescribed officer for the prescribed office; ***enactment*** means a rule, regulation, by-law, order, Order in Council, proclamation or other instrument of a legislative character; S. 3 def. of *financial accommoda-tion* inserted by No. 43/1995 s. 8. ***financial accommodation*** has the same meaning as in the **Borrowing and Investment Powers Act 1987**; S. 3 def. of *financial year* amended by No. 75/1994 s. 5(1)(c). ***financial year*** means— (a) in relation to a public body— (i) if the Minister has made a determination under section 6 with respect to the financial year of that public body, the period referred to in the determination; (ii) if a period is determined by or under any other Act to be the financial year for that public body, that period; (b) in any other case, the period of 12 months ending at midnight on 30 June; S. 3 def. of *gender equality* inserted by No. 21/2024 s. 4. ***gender equality*** has the same meaning as in section 3 of the **Gender Equality Act 2020**; S. 3 def. of *prescribed office* inserted by No. 30/2025 s. 3(1). ***prescribed office*** has the same meaning as in section 4(1) of the **Public Administration Act 2004**; S. 3 def. of *prescribed officer* inserted by No. 30/2025 s. 3(1). ***prescribed officer*** has the same meaning as in section 4(1) of the **Public Administration Act 2004**; S. 3 def. of *public body* amended by Nos 75/1994 s. 5(1)(d)(i)(ii), 43/1995 s. 7(1)(a), 1/2014 s. 63(a). ***public body*** means— (a) a public statutory authority; (b) a State business corporation or State body within the meaning of the **State Owned Enterprises Act 1992**; (ba) Court Services Victoria; (c) a body, office or trust body— (i) established by or under an Act or enactment; or (ii) established by the Governor in Council or a Minister— and that is declared by the Minister, by notice published in the Government Gazette, to be a body or office to which Part 7 applies; S. 3 def. of *outputs* inserted by No. 1/1998 s. 4(a). ***outputs*** means goods produced or services provided by or on behalf of an authority or public body; S. 3 def. of *services* repealed by No. 1/1998 s. 4(b). S. 3 def. of *specified entity* inserted by No. 69/2013 s. 11(a). ***specified entity*** means an entity specified under section 54AA for the purposes of Part 7A; S. 3 def. of *the relevant Minister* substituted by Nos 75/1994 s. 5(1)(e), 43/1995 s. 7(1)(b). ***the relevant Minister*** means— (a) in relation to a department, the Minister or Ministers for the time being responsible for any part of that department; (b) in relation to a public body established by or under a provision of an Act or enactment, the Minister or Ministers for the time being administering that provision or enactment; (c) in relation to any other public body, the Minister declared by Order under section 5 to be the relevant Minister; (d) in relation to a body to which section 53A applies, the Minister declared by notice under section 53A(3) to be the relevant Minister in relation to the body for the purposes of section 53A; ***trust body*** means a body (including a trustee or trustees) who or which, or any office the holder of which, is charged with the control or management of any trust, fund, account or superannuation scheme which is established by an Act or enactment or by the Governor in Council or a Minister. S. 4 repealed by No. 75/1994 s. 5(2), new s. 4 inserted by No. 9/2000 s. 3.