14AAccounting records

14A Accounting records

[Section 14A Inserted by No. 36 of 1997, s. 6, Applied:06 Nov 1997]

(1)  The Heritage Council is to keep accounting records that correctly record and explain its transactions and financial position.

(2)  The records are to be kept in a manner that –

(a) allows true and fair accounts of the Heritage Council to be prepared; and

(b) allows its accounts to be conveniently and properly audited or reviewed; and

(c) subject to any contrary direction of the Treasurer, complies with Australian Accounting Standards; and

(d) complies with any direction of the Minister.