Queensland Consolidated Acts

INDUSTRIAL RELATIONS ACT 2016 - SECT 822

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

(1) This section applies if—

(a) the registrar has, under section 821 , granted an exemption for an employer 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) another Act or law requires the organisation or its counterpart federal body to appoint an auditor to inspect and audit the organisation’s accounting records and make a report.

(2) A reference in part 11 , division 6 , subdivision 5 to an employer organisation’s audit report is taken to be a reference to the audit report prepared for the organisation under the other Act or law.