Queensland Consolidated Acts

INDUSTRIAL RELATIONS ACT 2016 - SECT 810

810 References to audit report for pt 11, div 6, sdiv 5

(1) This section applies if—

(a) the registrar has, under section 808 , granted an exemption to an organisation from the requirement to appoint an auditor to inspect and audit the organisation’s accounting records and make a report under part 11 , division 6 , subdivision 4 ; and

(b) the Commonwealth Registered Organisations Act requires the counterpart federal body of the organisation to appoint an auditor to inspect and audit the counterpart federal body’s accounting records and make a report.

(2) A reference in part 11 , division 6 , subdivision 5 to an organisation’s audit report is taken to be a reference to the audit report prepared for the counterpart federal body under the Commonwealth Registered Organisations Act .