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].