In this Act, unless the contrary intention appears –

abolition of an Agency means –

(a) the abolition of the Agency; or

(b) the amalgamation of the Agency with one or more Agencies; or

(c) the division of the Agency into 2 or more Agencies;

accountable authority means a person from time to time holding or acting in –

(a) a position specified in Column 2 of Part 1 or 2 of Schedule 1 , opposite an Agency specified in Column 1 of that Part of the Schedule; or

(b) the position of a person specified in an order under section 6(3) to be the accountable authority in relation to an entity;

accounts means –

(a) records, however compiled, recorded or stored, of transactions in respect of money, or other property, expressed in monetary units or, in the case of property, expressed in monetary units or other units of measurement; and

(b) any books, documents, writing, monetary forms, abstracts, vouchers and other records of any kind from which records mentioned in paragraph (a) have been compiled;

Agency means a Government department, State authority, body, organisation, or office, that is specified in Column 1 of Part 1 or 2 of Schedule 1 ;

Agency Trust Account means an Agency Trust Account established under section 18 ;

appropriate Minister – see section 4 ;

Appropriation Act means an Act which authorises the issue and application of any money from the Public Account to meet –

(a) the cost of the ordinary annual services of the Government; or

(b) expenditure on public works or the acquisition of any property required for public purposes; or

(c) the making of a loan authorised by law;

Auditor-General means a person holding the office of Auditor-General by virtue of section 9 of the Audit Act 2008 ;

Australian Accounting Standards means the standards made, or formulated, from time to time by the Australian Accounting Standards Board;

Australian Accounting Standards Board means the body of that name continued in existence under the Australian Securities and Investments Commission Act 2001 of the Commonwealth;

Budget Papers means –

(a) the speech, introducing an Appropriation Bill for a financial year, given by the Minister who introduces the Bill into the House of Assembly; and

(b) the papers that are tabled in Parliament in connection with that Bill;

entity includes –

(a) a Government Business Enterprise; and

(b) a State-owned Company; and

(c) a State authority that is not a Government Business Enterprise; and

(d) the council or board (however designated) of, or for, a corporation, body of persons, or institution, that is or are appointed by the Governor or a Minister of the Crown –

but does not include an Agency specified in Part 1 or 2 of Schedule 1 ;

final report means a report prepared and submitted under section 46(3)(b) ;

financial year  –

(a) means a period of 12 months ending on 30 June in any year; or

(b) if an Agency is required by any written law, or a direction given under section 43 , to maintain financial records for any other period of 12 months, means, in relation to that Agency, that other period;

General Government Sector means the Agencies referred to in Column 1 of Part 1 or 2 of Schedule 1 ;

generally accepted accounting principles means the standard framework for financial reporting that is established in accordance with –

(a) the Australian Accounting Standards; and

(b) other requirements issued by the Australian Accounting Standards Board;

Government Business Enterprise means a statutory authority specified in Schedule 1 to the Government Business Enterprises Act 1995 ;

Government Finance Statistics means the Government Finance Statistics as established by the Australian Bureau of Statistics;

officer means a person who is –

(a) a State Service officer or State Service employee; or

(b) employed –

(i) by or in an Agency; or

(ii) by the Governor-in-Council pursuant to the royal prerogative or pursuant to any written law; or

(iii) for the purposes of an Agency pursuant to any written law –

whether that person is employed under a contract of service or a contract for service and whether or not that person receives any remuneration for the employment;

other money means money collected, received or held by the State or an Agency for, or on behalf of, a person other than the State or an Agency;

other property means property that is held by the State or an Agency for, or on behalf of, a person other than the State or an Agency;

Public Account means the Public Account referred to in section 9 ;

public money means money collected, received or held by any person for, or on behalf of, the State or an Agency;

public property means all property, other than public money, held by a person for, or on behalf of, the State or an Agency;

regulations means regulations made and in force under this Act;

reporting officer means a person appointed by the Treasurer under section 46(1) ;

Secretary means the Secretary of the department responsible for the administration of this Act;

Specific Purpose Account means a Specific Purpose Account established under section 17(1) ;

State authority means any body or authority, whether incorporated or not, that is –

(a) established or constituted under a written law or under the royal prerogative; and

(b) a body, or authority, which, or of which the governing authority, wholly or partly comprises a person, or persons, appointed by the Governor, a Minister or another State authority;

State-owned Company means a company incorporated under the Corporations Act which is controlled by –

(a) the State; or

(b) a State authority; or

(c) another company which is itself controlled by the State or a State authority;

Treasurer's annual financial report means the annual financial report prepared by the Treasurer under section 40 ;

Treasurer's expenditure control authority means a Treasurer's expenditure control authority referred to in section 28 ;

Treasurer's Instructions means instructions issued by the Treasurer under section 51 ;

written law means –

(a) an Act passed by the Parliament of Tasmania and for the time being in force; and

(b) all subordinate legislation for the time being in force under any such Act; and

(c) any directions given under this Act; and

(d) any Treasurer's Instructions.