pt
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
New South Wales regulation
What this instrument does: The document is the Government Sector Audit Regulation 2026 as published on the NSW legislation site. The available text is largely administrative: it records the "Current version for 7 August 2026" ("Current from 07/08/2026"), states that "The provisions displayed in this version of the legislation have all commenced," and notes certification under "section 45C of the Interpretation Act 1987."
Who it affects and why it matters: The title indicates it governs audits in the government sector, but the uploaded text contains only status, commencement and repeal metadata (including an automatic repeal date of "1 September 2031").
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Government Sector Audit Regulation 2026.
1 Name of regulation
This regulation is the Government Sector Audit Regulation 2026.
2 Commencement
This regulation commences on the day on which this regulation is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Government Sector Audit Regulation 2021, which would otherwise be repealed on 1 September 2026 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Government Sector Audit Act 1983.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Prescribed entities
(1) For the Act, section 44(1), definition of prescribed entity, paragraph (a), an entity listed in Schedule 1, Part 1 is prescribed as an entity to which the Act, Part 3, Division 4 applies.
(2) For the Act, section 44(1), definition of prescribed entity, paragraph (b), a fund or account listed in Schedule 1, Part 2 is prescribed as a fund or account to which the Act, Part 3, Division 4 applies.
5 Repeal and savings
(1) The Government Sector Audit Regulation 2021 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Government Sector Audit Regulation 2021, had effect under that regulation continues to have effect under this regulation.
Schedule 1 Prescribed entities
section 4
Part 1 Entities
AustLII Foundation Limited (ACN 134 717 972)
NSW Fire Brigades Superannuation Pty Limited (ACN 108 677 854)
Sydney Educational Broadcasting Ltd (ACN 001 684 564)
The Brett Whiteley Foundation (ACN 068 008 837)
The trustees of the Farrer Memorial Research Scholarship Fund
United States Studies Centre (ACN 122 586 341)
Universities Admissions Centre (NSW & ACT) Pty Limited (ACN 070 055 935)
Part 2 Funds and accounts
Art Gallery of New South Wales Foundation
Cowra Japanese Garden Trust
Crown Employees (NSW Fire Brigades Firefighting Staff Death and Disability) Superannuation Fund
Macquarie University Professorial Superannuation Scheme
Parliamentary Contributory Superannuation Fund
The funds for the time being under the management of the New South Wales Treasury Corporation, as trustee
The superannuation funds amalgamated under the Superannuation Administration Act 1991 and continued to be amalgamated under the Superannuation Administration Act 1996
University of Sydney Professorial Superannuation System
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of regulation
This regulation is the Government Sector Audit Regulation 2026.
2 Commencement
This regulation commences on the day on which this regulation is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Government Sector Audit Regulation 2021, which would otherwise be repealed on 1 September 2026 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Government Sector Audit Act 1983.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
4 Prescribed entities
(1) For the Act, section 44(1), definition of prescribed entity, paragraph (a), an entity listed in Schedule 1, Part 1 is prescribed as an entity to which the Act, Part 3, Division 4 applies.
(2) For the Act, section 44(1), definition of prescribed entity, paragraph (b), a fund or account listed in Schedule 1, Part 2 is prescribed as a fund or account to which the Act, Part 3, Division 4 applies.
5 Repeal and savings
(1) The Government Sector Audit Regulation 2021 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Government Sector Audit Regulation 2021, had effect under that regulation continues to have effect under this regulation.
Schedule 1 Prescribed entities
section 4
Part 1 Entities
AustLII Foundation Limited (ACN 134 717 972)
NSW Fire Brigades Superannuation Pty Limited (ACN 108 677 854)
Sydney Educational Broadcasting Ltd (ACN 001 684 564)
The Brett Whiteley Foundation (ACN 068 008 837)
The trustees of the Farrer Memorial Research Scholarship Fund
United States Studies Centre (ACN 122 586 341)
Universities Admissions Centre (NSW & ACT) Pty Limited (ACN 070 055 935)
Part 2 Funds and accounts
Art Gallery of New South Wales Foundation
Cowra Japanese Garden Trust
Crown Employees (NSW Fire Brigades Firefighting Staff Death and Disability) Superannuation Fund
Macquarie University Professorial Superannuation Scheme
Parliamentary Contributory Superannuation Fund
The funds for the time being under the management of the New South Wales Treasury Corporation, as trustee
The superannuation funds amalgamated under the Superannuation Administration Act 1991 and continued to be amalgamated under the Superannuation Administration Act 1996
University of Sydney Professorial Superannuation System