New South Wales Consolidated Acts

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421A Definitions

In this Division--

"audit" includes examination and inspection.

"governing body" --see section 421B.

"local government purpose" --see section 421BA(a).

"performance audit" --see section 421BD(1).

"related relevant entity" , for a council, means an entity that is a relevant entity because it receives money or other resources, whether directly or indirectly, from or on behalf of the council for a local government purpose.

"relevant activities" , of a relevant entity--

(a) means the activities of the relevant entity that relate to achieving the local government purpose, but
(b) does not include--
(i) the provision of goods and services by the relevant entity to a council for the direct and exclusive use, or direct and exclusive benefit, of the council, or
(ii) an arrangement of a class prescribed by the regulations.

"relevant entity" --see section 421BA.

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