Queensland Consolidated Acts

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LAND ACT 1994 - SECT 521D

Persons appointed to perform certain audits before commencement

521D Persons appointed to perform certain audits before commencement

(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.



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