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.