63Reporting requirements for administrators

### 63 Reporting requirements for administrators > > (1)  [*\[Section 63 Subsection (1) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpb@EN) [*\[Section 63 Subsection (1) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpa@EN) [*\[Section 63 Subsection (1) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpc@EN) [*\[Section 63 Subsection (1) substituted by No. 21 of 2023, s. 56, Applied:01 Sep 2024\]*](/view/html/inforce/2024-09-01/act-2023-021#GS56@EN) An administrator appointed for a represented person in respect of financial matters must furnish the Tribunal, at such times as the Tribunal determines, with a statement of the accounts in respect of those financial matters, specifying – > > > > > > (a) the assets and liabilities relating to the financial matters; and > > > > > > > (b) the income and expenditure relating to the financial matters over a specified period; and > > > > > > > (c) such other particulars relating to the financial matters as the Tribunal may require. > > > (2)  A statement under this section  – > > > > > > (a) [*\[Section 63 Subsection (2) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpd@EN) is to be in a form approved by the Tribunal; and > > > > > > > (b) [*\[Section 63 Subsection (2) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpe@EN) [*\[Section 63 Subsection (2) amended by No. 21 of 2023, s. 57, Applied:01 Sep 2024\]*](/view/html/inforce/2024-09-01/act-2023-021#GS57@Hpb@EN) [*\[Section 63 Subsection (2) amended by No. 21 of 2023, s. 57, Applied:01 Sep 2024\]*](/view/html/inforce/2024-09-01/act-2023-021#GS57@Hpa@EN) is to be supported by such evidence, if any, as the Tribunal may require. > > > (3)  Where a represented person dies  – > > > > > > (a) [*\[Section 63 Subsection (3) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpf@EN) [*\[Section 63 Subsection (3) amended by No. 21 of 2023, s. 57, Applied:01 Sep 2024\]*](/view/html/inforce/2024-09-01/act-2023-021#GS57@Hpc@EN) the administrator appointed for the represented person in respect of financial matters must, within 7 days after notification of the death, inform the Tribunal in writing of the date of death; and > > > > > > > (b) [*\[Section 63 Subsection (3) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpg@EN) [*\[Section 63 Subsection (3) amended by No. 21 of 2023, s. 57, Applied:01 Sep 2024\]*](/view/html/inforce/2024-09-01/act-2023-021#GS57@Hpd@EN) the administrator must, within 28 days after that notification, provide the Tribunal with a statement of the accounts relating to the financial matters – > > > > and the cost of auditing the accounts may be paid from the estate notwithstanding that the administration order has ceased to have effect. > > > (4)  [*\[Section 63 Subsection (4) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hph@EN) The Tribunal must examine a statement of accounts and may – > > > > > > (a) [*\[Section 63 Subsection (4) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpi@EN) cause the accounts to be audited by The Public Trustee or another person determined by the Tribunal at the cost of the represented person's estate; and > > > > > > > (b) if of opinion that the administrator, in making any expenditure in the exercise, or purported exercise, of his or her powers as such, did not act in good faith or with reasonable care, disallow that item of expenditure. > > > (5)  [*\[Section 63 Subsection (5) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpl@EN) [*\[Section 63 Subsection (5) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpk@EN) [*\[Section 63 Subsection (5) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpj@EN) The Tribunal must not disallow an item of expenditure unless it first gives the administrator and any other person the Tribunal thinks fit the opportunity to appear before the Tribunal and be heard on the matter. > > > (6)  [*\[Section 63 Subsection (6) amended by No. 18 of 2021, s. 152, Applied:05 Nov 2021\]*](/view/html/inforce/2021-11-05/act-2021-018#GS152@Hpm@EN) Where the Tribunal disallows an item of expenditure under [subsection (4)](#GS63@Gs4@EN) [(b)](#GS63@Gs4@Hpb@EN) , the administrator is personally liable to the represented person for the amount of the expenditure and to the Tribunal for its costs and expenses incurred in relation to the disallowance. > > > (7)  An administrator who, without reasonable excuse, contravenes this section is guilty of an offence and is liable on summary conviction to a penalty not exceeding 20 penalty units.