Treasury Laws Amendment (Miscellaneous and Technical Amendments) Regulations 2020 (F2020L01610)

Schedule 1   Amendments commencing day after registration

Australian Charities and Not-for-profits Commission Regulation 2013

2   After Subdivision 60-B of Division 60 of Part 2-2

Insert:

Subdivision 60-BA - Auditors

60.17 Prescribed entities undertaking audits or reviews

The following entities are prescribed for the purposes of paragraph 60-30(1)(d) of the Act:

(a) an individual who holds office as, or is for the time being exercising the powers and performing the duties of:

(i) the Auditor-General; or

(ii) the Auditor-General for a State or Territory;

(b) an individual to whom the Auditor-General for the Commonwealth, or for a State or Territory, delegates:

(i) the function of conducting an audit; or

(ii) the power to conduct an audit.