(1) This section applies if, before the commencement, the trustee of trust land appointed a person mentioned in pre-amended section 47(1)(a) or (b) to audit the trustee’s books of account—(a) for the 2004–2005 financial year and the person has not performed the audit; or(b) for the 2005–2006 financial year.
(2) For the purpose of the person performing the audit, pre-amended section 47(1)(a) or (b) continues to apply as if the Audit Legislation Amendment Act 2006 had not commenced.
(3) In this section—
"commencement" means commencement of this section.
"pre-amended" , in relation to section 47(1)(a) or (b), means the provision as in force before the commencement.