New South Wales Consolidated Acts New South Wales Consolidated Acts
(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts--Public Finance and Audit Amendment (Auditor-General) Act 2001Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002Statute Law (Miscellaneous Provisions) Act (No 2) 2004 , but only to the extent that it amends this ActState Revenue Legislation Amendment Act 2005Statute Law (Miscellaneous Provisions) Act 2005 , but only to the extent that it amends this ActState Revenue and Other Legislation Amendment (Budget Measures) Act 2006 , but only to the extent that it amends this Act or the Public Finance and Audit Regulation 2005State Revenue and Other Legislation Amendment (Budget) Act 2008Regulatory Reform and Other Legislative Repeals Act 2015 (but only to the extent that it repeals the Internal Audit Bureau Act 1992 or amends this Act)any other Act that amends this Act
(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.
(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as--(a) to affect, in a manner prejudicial to any person (other than the State or an authority of the State), the rights of that person existing before the date of its publication, or(b) to impose liabilities on any person (other than the State or an authority of the State) in respect of anything done or omitted to be done before the date of its publication.
In this Part--
"Amending Act" means the Public Finance and Audit Amendment (Auditor-General)
Act 2001 .
(1) Anything done by or on behalf of the Auditor-General before the commencement of any amendment made by the Amending Act that would have been validly done if the Amending Act had been in force when it was done is, to the extent of any invalidity, validated.
(2) In this clause, a reference to anything done includes a reference to anything omitted to be done.
The amendment made to section 63D by the Amending Act extends to anything omitted to be done before the commencement of that amendment.
A complaint made under section 38B (1A) before the repeal of that provision by the Amending Act that has not been finally dealt with on that repeal is taken to be a complaint under Division 7 of Part 3, as inserted by the Amending Act, and may be dealt with accordingly.
Sections 27A and 27AA, as inserted by the Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002 , do not apply to the budget for the financial year commencing on 1 July 2002.
In this Part--
"Audit Office" means the Audit Office established by this Act.
"executive position" has the same meaning as in section 33F.
"former Department" means the group of staff comprising The Audit Office (as a
Department of the Public Service) immediately before 1 January 2005.
The Department of the Public Service with the name of The Audit Office of New South Wales is abolished.
(1) Each person who, immediately before 1 January 2005, was a member of staff of the former Department is entitled, on that date, to be appointed to a position in the Audit Office at a salary not less than the salary which the person was paid immediately before that date.
(2) Any such person who, pursuant to subclause (1), becomes a member of staff of the Audit Office--(a) retains any rights to leave (including annual leave, extended leave and sick leave) accrued or accruing to the person as a member of staff of the former Department, and(b) is, until such time as provision is otherwise made under any Act or law, to continue to be employed in accordance with any State industrial instrument or determination that applied to the person as a member of staff of the former Department.
(1) If a position in the Audit Office is designated by the Auditor-General, as at 1 January 2005 or on any subsequent date, as an executive position, the person (if any) holding the position is to continue to hold that position until the person or some other person is duly appointed to the position.
(2) While the person continues to hold the position, the conditions of employment (including remuneration) of the person are to be the same as those which applied to the person immediately before the position was designated as an executive position.
(3) The person who continues to hold the position may be appointed to the position without the vacancy being advertised.
(4) If the person who continues to hold the position is not appointed to the position or to another executive position and the person was a member of staff of the former Department immediately before 1 January 2005, the following provisions apply--(a) if the person is an existing non-SES officer--the person is entitled to continue to be employed in some other position in the Audit Office at a salary not less than the person's existing salary,(b) if the person is an existing SES officer who made an election, as referred to in clause 11 of Schedule 4 to the Public Sector Employment and Management Act 2002 , to retain a right of return to the public sector--the person is entitled to an engagement in the public sector as provided by that clause,(c) if the person is an existing SES officer who did not make such an election--the person is entitled to compensation under section 78 of the Public Sector Employment and Management Act 2002 as if the person were an executive officer to whom that section applies.
(5) In subclause (4)--
"existing non-SES officer" means a member of staff of the former Department who, immediately before 1 January 2005, held a position in the former Department other than a senior executive position within the meaning of the Public Sector Employment and Management Act 2002 .
"existing SES officer" means a member of staff of the former Department who, immediately before 1 January 2005, held a senior executive position (within the meaning of the Public Sector Employment and Management Act 2002 ) in the former Department.
If a position in the Audit Office ceases to be designated as an executive position, the person (if any) holding the position continues to be employed in that position, subject to and in accordance with the relevant provisions applying to the staff (other than executive officers) of the Audit Office, for the balance of the person's term of office.
A reference in any Act (other than this Act), or in any instrument made under any Act, or in any other instrument, or in any contract or agreement, to the Auditor-General's Office or to The Audit Office (as a Department of the Public Service) is to be construed as a reference to the Audit Office.
(1) Anything done or omitted to be done that would have been validly done or omitted if Part 4A of this Act, and section 5 of the Taxation Administration Act 1996 , as inserted by the State Revenue Legislation Amendment Act 2005 had been in force at the time that it was done or omitted is validated.
(2) Any direction given by, or nomination made by, the Treasurer before the commencement of this clause that could have been given or made under Part 4A, had that Part been in force at the time that it was given or made, is taken to have been given or made under that Part.
(3) Any determination made by the Chief Commissioner of State Revenue before the commencement of this clause in respect of the liability of a statutory body to make payments under the State tax-equivalent regime that could have been made under Part 4A, had that Part been in force at the time that it was made, is taken to have been made under that Part.
(1) The amendments made to this Act by the State Revenue and Other Legislation Amendment (Budget) Act 2008 apply only in respect of the Budget Papers, consolidated financial statements and general government sector financial statements for the financial year commencing on 1 July 2008 and the following financial years.
(2) This Act, as in force immediately before the amendments made by the State Revenue and Other Legislation Amendment (Budget) Act 2008 , continues to apply in respect of the Total State Sector Accounts for the financial year commencing 1 July 2007.
(3) The amendments made to section 8 of this Act by the State Revenue and Other Legislation Amendment (Budget) Act 2008 do not apply in respect of a monthly statement referred to in that section for a month before July 2008.
The amendment made to section 28 by the Statute Law (Miscellaneous Provisions) Act 2013 does not apply in respect of an appointment made before the commencement of that amendment.
In
this Part--
"assets" means any legal or equitable estate or interest (whether present or
future, whether vested or contingent and whether personal or assignable) in
real or personal property of any description (including money), and includes
securities, choses in action and documents.
"dissolution day" means the day on which the Internal Audit Bureau Act 1992 is
repealed.
"IAB" means the Internal Audit Bureau of New South Wales constituted by the
Internal Audit Bureau Act 1992 , as in force immediately before its repeal by
the Regulatory Reform and Other Legislative Repeals Act 2015 .
"instrument" means an instrument (other than this Act or an instrument made
under this Act) or any other document that creates, modifies or extinguishes
rights or liabilities (or would do so if lodged, filed or registered in
accordance with any law), and includes any judgment, order, process or other
instrument issued by a court or tribunal.
"liabilities" means any liabilities, debts or obligations (whether present or
future, whether vested or contingent and whether personal or assignable).
"rights" means any rights, powers, privileges or immunities (whether present
or future, whether vested or contingent and whether personal or assignable).
IAB is dissolved on the dissolution day.
(1) On the dissolution day, any assets, rights and liabilities of IAB immediately before its dissolution by this Part are transferred to the Crown.
(2) On and from the dissolution day, the following provisions have effect in relation to the transfer--(a) the transferred assets vest in the Crown by virtue of this clause without the need for any further conveyance, transfer, assignment or assurance,(b) the transferred rights and liabilities become, by virtue of this clause, the rights and liabilities of the Crown,(c) all proceedings relating to the transferred assets, rights or liabilities commenced before the dissolution day by or against IAB pending immediately before the dissolution day are taken to be proceedings pending by or against the Crown,(d) any act, matter or thing done or omitted to be done in relation to the transferred assets, rights or liabilities before the dissolution day by, to or in respect of IAB is (to the extent to which that act, matter or thing has any force or effect) taken to have been done or omitted by, to or in respect of the Crown,(e) the Crown has all the entitlements and obligations of IAB in relation to the transferred assets, rights and liabilities that IAB would have had but for the dissolution of IAB, whether or not those entitlements and obligations were actual or potential at the time the dissolution took effect.
On the dissolution day--
(a) the Internal Audit Bureau of New South Wales Fund in the Special Deposits Account is closed, and
(b) any balance standing to the credit of the Fund is transferred to the Crown.
A person who, immediately before the dissolution day, held office as a member of the Board of Management established under section 6 of the Internal Audit Bureau Act 1992 --
(a) ceases to hold that office on the dissolution day, and
(b) is not entitled to any remuneration or compensation because of the loss of that office.
The person who, immediately before the dissolution day, held office as the Chief Executive of IAB or as acting Chief Executive--
(a) ceases to hold that office on the dissolution day, and
(b) is not entitled to any remuneration or compensation because of the loss of that office.
(1) On the dissolution day, the staff of IAB are transferred to The Treasury.
(2) A transfer under this clause does not require the consent of the person transferred.
(3) A person who is transferred under this clause is (until other provision is duly made under any Act or law) to be employed in accordance with any relevant statutory provisions, awards, agreements and determinations that would have applied to the person had the person remained a member of staff of IAB.
The operation of this Part is not to be regarded as--
(a) a breach of contract, trust or confidence or otherwise as a civil wrong, or
(b) a breach of any contractual provision prohibiting, restricting or regulating the assignment or transfer of assets, rights or liabilities, or
(c) giving rise to any remedy by a party to an instrument, or as causing or permitting the termination of, or exercise of rights under, any instrument, or
(d) an event of default under any contract or other instrument.
The annual report for the year ending 30 June 2016 may be included in the annual report of The Treasury for that year.
Subject to the regulations, a reference in any other Act or instrument made under any other Act or in any instrument of any kind to IAB is (to the extent that it relates to the assets, rights and liabilities transferred to the Crown) to be read on and from the dissolution day as being a reference to the Crown.
In this Part--
"amending Act" means the Government Sector Finance Legislation (Repeal and
Amendment) Act 2018 .
(1) The Auditor-General may, despite the commencement of the amending Act, complete any audit or audit-related service that the Auditor-General was requested or required to undertake before that commencement.
(2) Subject to the regulations, the provisions of this Act and the regulations, as in force immediately before the commencement of the amending Act, continue to apply in relation to any such audit or audit-related service.
(1) The Auditor-General may conduct an audit of the relevant activities of a relevant entity carried out before the commencement.
(2) Without limiting subclause (1), an audit may be carried out under Part 3, Division 2A of this Act in relation to the relevant activities of a relevant entity carried out before the commencement even if the relevant entity has ceased to operate or no longer exists.
(3) In this clause--
"commencement" means the commencement of the Government Sector Audit and Other Legislation Amendment Act 2022 , Schedule 1[1[#93].
"relevant activities" has the same meaning as in Part 3, Division 2A of this Act.
"relevant entity" has the same meaning as in Part 3, Division 2A of this Act.