421ADefinitions

#### 421A Definitions 421A Definitions > In this Division— > > audit includes examination and inspection. > > governing body—see section 421B. > > local government purpose—see section 421BA(a). > > performance audit—see section 421BD(1). > > related relevant entity, for a council, 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 council for a local government purpose. > > relevant activities, of a relevant entity— > > > (a) means the activities of the relevant entity that relate to achieving the local government purpose, but > > > (b) does not include— > > > > > (i) the provision of goods and services by the relevant entity to a council for the direct and exclusive use, or direct and exclusive benefit, of the council, or > > > > > (ii) an arrangement of a class prescribed by the regulations. > > relevant entity—see section 421BA. > > **s 421A:** Ins 2016 No 38, Sch 1 \[38\]. Subst 2022 No 75, Sch 2\[1\].