This legislation has been repealed.
(1) In this Regulation:
"Department" means a person, group of persons or body specified in Column 1 of Schedule 3 to the Act.
"statutory body" means a statutory body referred to in Division 3 of Part 3 of the Act.
"the Act" means the Public Finance and Audit Act 1983 .
(2) In this Regulation, any question as to whether a matter relating to a financial report is material is to be determined having regard to the Australian Accounting Standards.
(3) Notes in the text of this Regulation do not form part of this Regulation.