(1) This section applies to a non-State school for which an allowance is being paid under section 368 (1) (b) .
(2) Within 6 months after the end of each year, the school’s governing body must, in the approved form, give the Minister allowance acquittal details for the school for the year.
(2A) The governing body must ensure the allowance acquittal details for the school for the year are approved by an accountant.
(3) Without limiting subsection (2) , the governing body is taken to comply with subsection (2) if the details are given to the Minister, on the governing body’s behalf, by an authorised nominee of the governing body.
(4) If the governing body does not comply with this section, the noncompliance is a ground for suspending payment of the allowance.
(5) In this section—
"accountant" means—(a) a member of CPA Australia who is entitled to use the letters ‘CPA’ or ‘FCPA’; or(b) a member of The Institute of Chartered Accountants in Australia who is entitled to use the letters ‘CA’ or ‘FCA’; or(c) a member of the Institute of Public Accountants who is entitled to use the words ‘MIPA’ or ‘FIPA’.