sec.521DPersons appointed to perform certain audits before commencement

### sec.521D Persons appointed to perform certain audits before commencement This section applies if, before the commencement, the trustee of trust land appointed a person mentioned in pre-amended section 47(1)(a) or (b) to audit the trustee’s books of account— for the 2004–2005 financial year and the person has not performed the audit; or for the 2005–2006 financial year. For the purpose of the person performing the audit, pre-amended section 47(1)(a) or (b) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. In this section— commencement means commencement of this section. pre-amended , in relation to section 47(1)(a) or (b), means the provision as in force before the commencement. s 521D ins 2006 No. 9 s 29 (sec.521D-ssec.1) This section applies if, before the commencement, the trustee of trust land appointed a person mentioned in pre-amended section 47(1)(a) or (b) to audit the trustee’s books of account— for the 2004–2005 financial year and the person has not performed the audit; or for the 2005–2006 financial year. (sec.521D-ssec.2) For the purpose of the person performing the audit, pre-amended section 47(1)(a) or (b) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced. (sec.521D-ssec.3) In this section— commencement means commencement of this section. pre-amended , in relation to section 47(1)(a) or (b), means the provision as in force before the commencement. - (a) for the 2004–2005 financial year and the person has not performed the audit; or - (b) for the 2005–2006 financial year.