38ADefinitions

#### 38A Definitions 38A Definitions > In this Division— > > audit includes examination and inspection. > > auditable entity does not include a local council. > > governing body—see section 38B. > > performance audit—see section 38EA(1). > > related relevant entity, for an auditable entity, means an entity that is a relevant entity because it receives money or other resources, whether directly or indirectly, from or on behalf of the auditable entity for a State purpose. > > relevant activities, of a relevant entity— > > > (a) means the activities of the relevant entity that relate to achieving the State purpose, but > > > (b) does not include— > > > > > (i) the provision of goods and services by the relevant entity to an auditable entity for the direct and exclusive use, or direct and exclusive benefit, of the auditable entity, or > > > > > (ii) an arrangement of a class prescribed by the regulations. > > relevant entity—see section 38C. > > State purpose—see section 38C(a). > > **s 38A:** Ins 1991 No 88, Sch 1 (1). Am 1993 No 108, Sch 2; 2001 No 90, Sch 1 \[6\]; 2005 No 98, Sch 1.17 \[13\]; 2018 No 70, Sch 2\[12\]. Subst 2022 No 75, Sch 1\[1\].