Queensland Bills Queensland Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
FINANCIAL
ADMINISTRATION AND
OTHER LEGISLATION
AMENDMENT BILL 2001
Queensland
FINANCIAL ADMINISTRATION AND
OTHER LEGISLATION AMENDMENT
BILL 2001
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
PART 2--AMENDMENT OF FINANCIAL ADMINISTRATION
AND AUDIT ACT 1977
2 Act amended in pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
3 Replacement of s 3 (Meaning of "Annual Appropriation Act") . . . . . . . . . . 6
3 Meaning of terms relating to Annual Appropriation Act . . . . . . . . . . 6
4 Amendment of s 4A (Meaning of "department") . . . . . . . . . . . . . . . . . . . . . 7
5 Amendment of s 5 (Meaning of "statutory body") . . . . . . . . . . . . . . . . . . . . 8
6 Amendment of s 14 (Moneys to be kept at financial institution) . . . . . . . . . 8
7 Amendment of s 16 (Overdrafts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
8 Amendment of s 19 (Overdrawn accounts). . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Replacement of s 21 (Annual Appropriation Act and documents about
funding appropriations) .................................. 8
21 Annual Appropriation Acts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Replacement of ss 22A and 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
23 Availability of appropriated amount for payment to departments . . . 9
11 Amendment of s 23A (Availability of appropriation after redistribution
of public business) ....................................... 9
12 Amendment of s 23C (Payment of equity withdrawal under Annual
Appropriation Act) ...................................... 10
13 Replacement of s 23D (Supply for financial year pending Annual
Appropriation Act) ..................................... 10
2
Financial Administration and Other Legislation
Amendment Bill 2001
23D Supply for financial year pending ordinary Annual
Appropriation Act ................................ 10
23E Supply for financial year pending parliamentary Annual
Appropriation Act ................................. 11
14 Amendment of s 24A (When part of vote for treasury department may be
applied for headings of another department) ................... 11
15 Amendment of s 26 (Statement of unforeseen expenditure to be
appropriated to be laid before Legislative Assembly) ........... 11
16 Replacement of s 30 (Continuing fund not to be
overdrawn unless approved) ................................ 12
30 Continuing fund to be overdrawn only under a
Treasurer's approval .............................. 12
17 Amendment of s 34 (Accountable officers generally). . . . . . . . . . . . . . . . . . 12
18 Replacement of ss 35 and 35A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
35 Clerk of the Parliament as accountable officer . . . . . . . . . . . . . . . . . 13
35A Official secretary as accountable officer . . . . . . . . . . . . . . . . . . . . . . 13
35B Other accountable officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
19 Amendment of s 36 (Functions and duties of accountable officer). . . . . . . . 13
20 Amendment of s 36A (Accountable officer to pay for tax equivalents and
dividends) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
21 Amendment of s 38 (Quarterly statement by Treasurer). . . . . . . . . . . . . . . . 14
22 Replacement of s 38A (Treasurer's appropriation statement) . . . . . . . . . . . . 15
38A Treasurer's appropriation statement. . . . . . . . . . . . . . . . . . . . . . . . . . 15
38AA Timing for giving Treasurer's appropriation statement
to auditor-general ................................. 17
23 Replacement of s 38C (Under-Treasurer may require information for
preparing consolidated whole-of-government financial statement) . . . . . . 17
38C Request for information for preparing consolidated
whole-of-government financial statement and other purposes .. 17
24 Amendment of s 39 (Annual report by department and short form
annual report) ............................................. 18
25 Amendment of s 40 (General purpose financial statements). . . . . . . . . . . . . 19
26 Insertion of new section 40AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
40AA Timing for accountable officers to give general purpose financial
statements to auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
27 Amendment of s 40A (Treasurer's borrowing powers) . . . . . . . . . . . . . . . . . 20
40A Borrowings by State and by accountable officers'. . . . . . . . . . . . . . . 20
3
Financial Administration and Other Legislation
Amendment Bill 2001
28 Amendment of s 40C (No-one other than Treasurer may invest) . . . . . . . . . 20
29 Amendment of s 41A (Dealing with moneys earned on investment) . . . . . . 21
30 Amendment of s 43B (Certain departments may enter into
derivative transactions) ..................................... 21
31 Omission of s 43C (Treasurer's approval for derivative transactions) . . . . . 21
32 Amendment of s 44 (Formation of companies by department etc. requires
Treasurer's approval) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
33 Amendment of s 46 (Treasurer's unclaimed moneys fund) . . . . . . . . . . . . . 22
34 Amendment of s 46F (Statutory body to prepare annual
financial statements) ...................................... 22
35 Insertion of new section 46FA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
46FA Timing for statutory bodies to give annual financial statements
to auditor-general .................................... 22
36 Amendment of s 46J (Annual report) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
37 Replacement of s 46K (Appropriate Minister must table reports) . . . . . . . . 23
46K Tabling of annual report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
38 Amendment of s 46KB (Minister to explain late tabling of
annual report) ...................................... 24
39 Amendment s 46KC (Procedure if Legislative Assembly not in
session or sitting) .......................................... 24
40 Amendment of s 95 (Audit fees) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
41 Insertion of pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
PART 6A--APPROVALS BY TREASURER
Division 1--Definition and application
105A Definition for pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
105B Application of pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Division 2--General approvals
105C Approval may be general in nature . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Division 3--Specific approvals
105D Way department or statutory body may apply for approval. . . . . . . . 26
105E Treasurer may ask for documents . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
105F Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
105G Register of approvals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Division 4--Offences relating to certain documents
105H False or misleading documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
4
Financial Administration and Other Legislation
Amendment Bill 2001
105I False information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
42 Amendment of s 109 (Delegation by Treasurer of certain powers) . . . . . . . 28
43 Insertion of new pt 8, div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Division 3--Transitional provisions for Financial Administration and
Other Legislation Amendment Act 2001
136 Definitions for div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
137 General statement about effect of pre-amended Act to 2000-2001
financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
138 Meaning of words in provisions of pre-amended Act applying after
commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
139 Approvals under the pre-amended Act to continue . . . . . . . . . . . . . . 30
140 Bills for Annual Appropriation Acts for 2001-2002 financial year . 30
44 Amendment of sch 1 (Other accountable officers for certain bodies). . . . . . 30
45 Amendment of sch 3 (Dictionary). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
PART 3--AMENDMENT OF THE GOVERNMENT OWNED
CORPORATIONS ACT 1993
46 Act amended in pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
47 Amendment of s 128 (Application of Financial Administration and
Audit Act) .......................................... 33
PART 4--MINOR AMENDMENTS OF OTHER ACTS
ADMINISTERED BY THE TREASURER
48 Minor amendments of other legislation administered by the Treasurer . . . . 33
SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . 34
MINOR AMENDMENTS
GST AND RELATED MATTERS ACT 2000 . . . . . . . . . . . . . . . . . . . . . . . 34
PUBLIC OFFICERS SUPERANNUATION BENEFITS
RECOVERY ACT 1988 ................................... 34
QUEENSLAND COMPETITION AUTHORITY ACT 1997 . . . . . . . . . . . 34
QUEENSLAND INVESTMENT CORPORATION ACT 1991 . . . . . . . . . . 35
SUPERANNUATION (STATE PUBLIC SECTOR) ACT 1990 . . . . . . . . . 36
2001
A BILL
FOR
An Act to amend the Financial Administration and Audit Act 1977 and
the Government Owned Corporations Act 1993, and for other
purposes
s1 6 s3
Financial Administration and Other Legislation
Amendment Bill 2001
The Parliament of Queensland enacts-- 1
PART 1--PRELIMINARY 2
1 Short title
Clause 3
This Act may be cited as the Financial Administration and Other 4
Legislation Amendment Act 2001. 5
PART 2--AMENDMENT OF FINANCIAL 6
ADMINISTRATION AND AUDIT ACT 1977 7
2 Act amended in pt 2
Clause 8
This part amends the Financial Administration and Audit Act 1977. 9
3 Replacement of s 3 (Meaning of "Annual Appropriation Act")
Clause 10
Section 3-- 11
omit, insert-- 12
`3 Meaning of terms relating to Annual Appropriation Act 13
`(1) An "Annual Appropriation Act" is-- 14
(a) an ordinary Annual Appropriation Act for a financial year; or 15
(b) a parliamentary Annual Appropriation Act for a financial year. 16
`(2) An "ordinary Annual Appropriation Act" is an Act for a financial 17
year for departments, other than the Legislative Assembly and 18
parliamentary service, that-- 19
(a) authorises the Treasurer to pay from the consolidated fund a total 20
amount for the departments for the financial year; and 21
(b) appropriates for the financial year a total amount for each of the 22
departments for application to the department's departmental 23
outputs, administered items and equity adjustment. 24
s4 7 s4
Financial Administration and Other Legislation
Amendment Bill 2001
`(3) A "parliamentary Annual Appropriation Act" is an Act for a 1
financial year for the Legislative Assembly and parliamentary service 2
that-- 3
(a) authorises the Treasurer to pay from the consolidated fund a total 4
amount for the Legislative Assembly and parliamentary service 5
for the financial year; and 6
(b) appropriates for the financial year a total amount for application 7
to the departmental outputs, administered items and equity 8
adjustment of the Legislative Assembly and parliamentary 9
service. 10
`(4) Collectively, the ordinary Annual Appropriation Act for a financial 11
year and the parliamentary Annual Appropriation Act for the financial year 12
are the "Annual Appropriation Acts" for the financial year.'. 13
4 Amendment of s 4A (Meaning of "department")
Clause 14
(1) Section 4A(1)(c) and (d)-- 15
omit, insert-- 16
`(c) the Office of the Governor; or 17
(d) the Legislative Assembly and parliamentary service; or 18
(e) a body mentioned in schedule 1, column 2.'. 19
(2) Section 4A(2), (3) and (4)-- 20
renumber as section 4A(3), (4) and (5). 21
(3) Section 4A-- 22
insert-- 23
`(2) However, "department"-- 24
(a) in relation to an ordinary Annual Appropriation Act, is a 25
department mentioned in subsection (1)(a), (b), (c) or (e); or 26
(b) in relation to a parliamentary Annual Appropriation Act, is the 27
department mentioned in subsection (1)(d).'. 28
(4) Section 4A(3), as renumbered, `subsection (3)'-- 29
omit, insert-- 30
`subsection (4)'. 31
s5 8 s9
Financial Administration and Other Legislation
Amendment Bill 2001
(5) Section 4A(5), as renumbered, `(2)'-- 1
omit, insert-- 2
`(3)'. 3
5 Amendment of s 5 (Meaning of "statutory body")
Clause 4
Section 5(2)(b) and (3)(b), `section 4A(2)'-- 5
omit, insert-- 6
`section 4A(3)'. 7
6 Amendment of s 14 (Moneys to be kept at financial institution)
Clause 8
Section 14(c), `with the written approval of the Treasurer'-- 9
omit, insert-- 10
`under a Treasurer's approval'. 11
7 Amendment of s 16 (Overdrafts)
Clause 12
Section 16, from `shall not' to `first had and obtained'-- 13
omit, insert-- 14
`must not, other than under a Treasurer's approval'. 15
8 Amendment of s 19 (Overdrawn accounts)
Clause 16
Section 19(2), `the Treasurer's approval'-- 17
omit, insert-- 18
`a Treasurer's approval'. 19
9 Replacement of s 21 (Annual Appropriation Act and documents
Clause 20
about funding appropriations) 21
Section 21-- 22
omit, insert-- 23
s 10 9 s 11
Financial Administration and Other Legislation
Amendment Bill 2001
`21 Annual Appropriation Acts 1
`For each financial year, the Treasurer must present to the Legislative 2
Assembly-- 3
(a) a Bill for an ordinary Annual Appropriation Act for the financial 4
year; and 5
(b) a Bill for a parliamentary Annual Appropriation Act for the 6
financial year.'. 7
10 Replacement of ss 22A and 23
Clause 8
Sections 22A and 23-- 9
omit, insert-- 10
`23 Availability of appropriated amount for payment to departments 11
`(1) The total amount appropriated for a department for a financial year 12
under an Annual Appropriation Act (the "available amount") is available 13
for the Treasurer to pay to the department in the financial year or within the 14
further 2 weeks. 15
`(2) The Treasurer may pay an amount from the available amount for a 16
department if-- 17
(a) the payment is made for a departmental output, administered 18
item or equity adjustment delivered in the financial year or the 19
previous financial year; or 20
(b) the payment is made for a departmental output, administered 21
item or equity adjustment to be delivered in the financial year or 22
in the next financial year. 23
`(3) If all of the available amount for a financial year is not paid to the 24
department under this section in the financial year or within the further 25
2 weeks, the unpaid amount of the appropriation lapses at the end of the 26
further 2 weeks.'. 27
11 Amendment of s 23A (Availability of appropriation after
Clause 28
redistribution of public business) 29
Section 23A(1)(a), `an Annual Appropriation Act'-- 30
omit, insert-- 31
`the ordinary Annual Appropriation Act'. 32
s 12 10 s 13
Financial Administration and Other Legislation
Amendment Bill 2001
12 Amendment of s 23C (Payment of equity withdrawal under
Clause 1
Annual Appropriation Act) 2
Section 23C(1), `the Annual Appropriation Act'-- 3
omit, insert-- 4
`an Annual Appropriation Act'. 5
13 Replacement of s 23D (Supply for financial year pending Annual
Clause 6
Appropriation Act) 7
Section 23D-- 8
omit, insert-- 9
`23D Supply for financial year pending ordinary Annual 10
Appropriation Act 11
`(1) This section applies if, pending the enactment of the ordinary 12
Annual Appropriation Act for a financial year, the Legislative Assembly 13
authorises the payment of an amount (the "ordinary supply amount") 14
from the consolidated fund to departments, other than the Legislative 15
Assembly and parliamentary service, but does not appropriate a total 16
amount for each of the departments for the financial year. 17
`(2) The Treasurer must prepare a statement setting out-- 18
(a) the total amount available for each of the departments from the 19
ordinary supply amount; and 20
(b) the way the total amount available for each of the departments is 21
to be applied. 22
`(3) As soon as practicable after preparing the statement, the Treasurer 23
must give written notice to the accountable officer of each of the 24
departments about-- 25
(a) the total amount available for the department from the ordinary 26
supply amount, pending the enactment of the ordinary Annual 27
Appropriation Act; and 28
(b) the way the total amount available for the department is to be 29
applied. 30
`(4) The Treasurer may pay an amount to a department under the 31
statement. 32
s 14 11 s 15
Financial Administration and Other Legislation
Amendment Bill 2001
`(5) A payment under the statement is taken to be authorised by the 1
ordinary Annual Appropriation Act for the financial year. 2
`23E Supply for financial year pending parliamentary Annual 3
Appropriation Act 4
`(1) This section applies if, pending the enactment of the parliamentary 5
Annual Appropriation Act for a financial year, the Legislative Assembly 6
authorises the payment of an amount (the "parliamentary supply 7
amount") from the consolidated fund for the Legislative Assembly and 8
parliamentary service, but does not appropriate the amount for the 9
department for the financial year. 10
`(2) The Treasurer must prepare a statement setting out the amount 11
available for the Legislative Assembly and parliamentary service from the 12
parliamentary supply amount. 13
`(3) As soon as practicable after preparing the statement, the Treasurer 14
must give written notice to the Clerk of the Parliament about the amount 15
available for the Legislative Assembly and parliamentary service from the 16
parliamentary supply amount, pending the enactment of the parliamentary 17
Annual Appropriation Act. 18
`(4) The Treasurer may pay an amount for the Legislative Assembly and 19
parliamentary service under the statement. 20
`(5) A payment under the statement is taken to be authorised by the 21
parliamentary Annual Appropriation Act for the financial year.'. 22
14 Amendment of s 24A (When part of vote for treasury department
Clause 23
may be applied for headings of another department) 24
Section 24A(3), `the Annual Appropriation Act'-- 25
omit, insert-- 26
`the relevant Annual Appropriation Act'. 27
15 Amendment of s 26 (Statement of unforeseen expenditure to be
Clause 28
appropriated to be laid before Legislative Assembly) 29
Section 26, from `the statement'-- 30
omit, insert-- 31
s 16 12 s 18
Financial Administration and Other Legislation
Amendment Bill 2001
`-- 1
(a) the statement prepared and signed under section 25A(1); and 2
(b) the auditor-general's report, under section 25A(3), about the 3
statement.'. 4
16 Replacement of s 30 (Continuing fund not to be
Clause 5
overdrawn unless approved) 6
Section 30-- 7
omit, insert-- 8
`30 Continuing fund to be overdrawn only under a 9
Treasurer's approval 10
`A continuing fund must not be overdrawn unless it is overdrawn under a 11
Treasurer's approval.'. 12
17 Amendment of s 34 (Accountable officers generally)
Clause 13
(1) Section 34, `accountable officer for'-- 14
omit, insert-- 15
`accountable officer of'. 16
(2) Section 34-- 17
insert-- 18
`(4) For a body mentioned in schedule 1, column 2-- 19
(a) subsection (1) does not apply to the chief executive of the body 20
even if the body is a department of government declared under 21
the Public Service Act 1996, section 12(1); and 22
(b) a person can not be appointed the accountable officer of the body 23
under subsection (2).'. 24
18 Replacement of ss 35 and 35A
Clause 25
Sections 35 and 35A-- 26
omit, insert-- 27
s 19 13 s 19
Financial Administration and Other Legislation
Amendment Bill 2001
`35 Clerk of the Parliament as accountable officer 1
`(1) The Clerk of the Parliament is the accountable officer of the 2
Legislative Assembly and parliamentary service. 3
`(2) The Premier is the appropriate Minister for the department 4
comprised of the Legislative Assembly and parliamentary service. 5
`(3) To remove any doubt, it is declared that this section does not limit or 6
otherwise interfere with the role of the speaker relating to the Legislative 7
Assembly or the parliamentary service, including the role of speaker in 8
relation to the Clerk of the Parliament. 9
`35A Official secretary as accountable officer 10
`(1) The official secretary is the accountable officer of the Office of the 11
Governor. 12
`(2) The Premier is the appropriate Minister for the Office of the 13
Governor. 14
`(3) To remove any doubt, it is declared that this section does not limit or 15
otherwise interfere with the role of the Governor relating to the Office of 16
the Governor, including the role of the Governor in relation to the official 17
secretary. 18
`35B Other accountable officers 19
`A person mentioned in schedule 1, column 1 is the accountable officer 20
of the body appearing opposite in schedule 1, column 2.'. 21
19 Amendment of s 36 (Functions and duties of accountable officer)
Clause 22
(1) Section 36, heading, `accountable officer'-- 23
omit, insert-- 24
`all accountable officers'. 25
(2) Section 36(1)(aa) and (a)-- 26
omit, insert-- 27
`(aa) is responsible for the financial administration of the department 28
under the accountable officer's control and must manage the 29
department efficiently, effectively and economically; and 30
s 20 14 s 21
Financial Administration and Other Legislation
Amendment Bill 2001
(a) must establish and maintain suitable systems of internal control 1
and risk management; and'. 2
(3) Section 36(1)(b), (d), (f), (g) and (h), `shall'-- 3
omit, insert-- 4
`must'. 5
(4) Section 36(1)(c), `shall ensure'-- 6
omit, insert-- 7
`must ensure each of the following'. 8
(5) Section 36(1)(d) `with respect to'-- 9
omit, insert-- 10
`about each of the following'. 11
(6) Section 36(3) and (4)-- 12
omit, insert-- 13
`(3) The officer in charge of a department's internal audit must-- 14
(a) perform the functions conferred, and discharge the duties 15
imposed, on the officer by the accountable officer and the 16
prescribed requirements; and 17
(b) report to the accountable officer, on a regular basis, about the 18
results of appraisals, examinations, investigations, inspections 19
and reviews of the department. 20
`(4) In complying with subsection (3), the officer in charge of the 21
department's internal audit must have regard to the functions and duties of 22
the department's accountable officer.'. 23
20 Amendment of s 36A (Accountable officer to pay for tax
Clause 24
equivalents and dividends) 25
Section 36A(5), after `apply to'-- 26
insert-- 27
`the official secretary,'. 28
21 Amendment of s 38 (Quarterly statement by Treasurer)
Clause 29
(1) Section 38(1A), (2), (3) and (4)-- 30
s 22 15 s 22
Financial Administration and Other Legislation
Amendment Bill 2001
renumber as section 38 (2), (3), (4) and (5). 1
(2) Section 38-- 2
insert-- 3
`(6) If the Treasurer pays an amount from, or receives an amount into, 4
the consolidated fund account within the further 2 weeks for the financial 5
year to which the payment or receipt relates, the Treasurer must ensure the 6
amount is included in-- 7
(a) the quarterly statement for the fourth quarter for the financial 8
year; and 9
(b) the Treasurer's appropriation statement for the financial year.'. 10
22 Replacement of s 38A (Treasurer's appropriation statement)
Clause 11
Section 38A-- 12
omit, insert-- 13
`38A Treasurer's appropriation statement 14
`(1) This section applies to the quarterly statement the Treasurer must 15
prepare under section 38 for the fourth quarter of a financial year (the 16
"Treasurer's appropriation statement"). 17
`(2) In addition to the matters included under section 38 in the 18
Treasurer's appropriation statement, the Treasurer must include the 19
following in the statement for each department for the financial year-- 20
(a) the department's vote, and the amounts for application to the 21
department's headings, under the Annual Appropriation Acts for 22
the financial year and any change under this Act to the vote or 1 23
or more of the department's headings; 24
(b) the total amount paid to the department for the financial year and 25
the amounts allocated to the department's headings; 26
(c) the amount of the equity withdrawal received by the Treasurer 27
for the department; 28
(d) amounts paid to the department as unforeseen expenditure; 29
s 22 16 s 22
Financial Administration and Other Legislation
Amendment Bill 2001
(e) amounts appropriated to the department for the financial year 1
that have lapsed under section 23(3);1 2
(f) amounts written off by the Treasurer under section 106(1)2 as 3
losses relating to the consolidated fund accounts. 4
`(3) The Treasurer's appropriation statement must not include a 5
controlled receipt appropriated under section 9.3 6
`(4) The statement must include a report on the investments made 7
relating to TISFIA4 including the balance in TISFIA, and the investments 8
held, at the end of the financial year. 9
`(5) The Treasurer must, under section 38AA, sign and give the 10
statement to the auditor-general. 11
`(6) The auditor-general must audit the statement and prepare a report 12
stating whether-- 13
(a) the auditor-general has received all the information and 14
explanations required by the auditor-general; and 15
(b) in the auditor-general's opinion-- 16
(i) the Treasurer's consolidated fund operating account and 17
Treasurer's consolidated fund investment account have been 18
properly kept under this Act; and 19
(ii) the statement is in agreement with the accounts; and 20
(iii) the statement has been properly drawn up to present a true 21
and fair view of the transactions for the accounts in, and the 22
position of the accounts at the end of, the financial year. 23
`(7) As soon as practicable after the auditor-general has prepared the 24
report, the auditor-general must give the statement and the report to the 25
Treasurer. 26
1 Section 23(3)--
(3) If all of the available amount for a financial year is not paid to the department
under this section in the financial year or within the further 2 weeks, the unpaid
amount of the appropriation lapses at the end of the further 2 weeks.
2 Section 106(1)--
(1) The Treasurer may write-off losses relating to the consolidated fund accounts.
3 Section 9 (Appropriation of certain controlled receipts)
4 TISFIA is the Treasury investment suspense financial-institution account under
section 41(1)(b).
s 23 17 s 23
Financial Administration and Other Legislation
Amendment Bill 2001
`(8) Within 14 days after the Treasurer receives the statement and the 1
report from the auditor-general, the Treasurer must table them in the 2
Legislative Assembly. 3
`38AA Timing for giving Treasurer's appropriation statement 4
to auditor-general 5
`(1) For section 38A(5), the Treasurer must sign and give the Treasurer's 6
appropriation statement to the auditor-general by a date agreed between the 7
Treasurer and the auditor-general that allows the audit of the statement, and 8
audit report for the statement, to be completed no later than 3 months after 9
the end of the financial year the statement relates to. 10
`(2) However, if the Treasurer considers there is a whole-of-government 11
reason that makes it impracticable to give the statement for the financial 12
year by the date agreed under subsection (1), the Treasurer may give the 13
statement to the auditor-general by a later date agreed with the 14
auditor-general. 15
16
Example of a whole-of-government reason--
17
Complex end of financial year changes to the machinery of government.
`(3) The later date must allow the audit of the statement, and audit report 18
for the statement, to be completed no later than 6 months after the end of 19
the financial year the statement relates to.'. 20
23 Replacement of s 38C (Under-Treasurer may require information
Clause 21
for preparing consolidated whole-of-government financial 22
statement) 23
Section 38C-- 24
omit, insert-- 25
`38C Request for information for preparing consolidated 26
whole-of-government financial statement and other purposes 27
`(1) The Treasurer may exercise a power under this section only if the 28
Treasurer considers it is necessary to do so-- 29
(a) for preparing the consolidated whole-of-government financial 30
statement for a financial year; or 31
(b) for whole-of-government budgeting or monitoring purposes. 32
s 24 18 s 24
Financial Administration and Other Legislation
Amendment Bill 2001
`(2) The Treasurer may, by written notice given to the accountable 1
officer of a department or to a statutory body,5 ask the officer or body to 2
give information to the Treasurer. 3
`(3) The notice must state the following-- 4
(a) particulars of the information that must be given; 5
(b) the date by which the information must be given. 6
`(4) The accountable officer or statutory body must comply with the 7
notice.'. 8
24 Amendment of s 39 (Annual report by department and short form
Clause 9
annual report) 10
(1) Section 39(1)-- 11
omit, insert-- 12
`(1) Within 4 months after the end of each financial year (the 13
"preparation period")-- 14
(a) the accountable officer of a department, other than the official 15
secretary and the Clerk of the Parliament, must prepare and give 16
to the appropriate Minister a written report on the operations of 17
the department during the financial year and give a copy of the 18
report to the Treasurer; and 19
(b) the official secretary, and the Clerk of the Parliament, must 20
prepare and give to the speaker a written report on the operations 21
of the Office of the Governor and of the Legislative Assembly 22
and parliamentary service during the financial year.'. 23
(2) Section 39-- 24
insert-- 25
`(7) A set of the general purpose financial statements as mentioned in 26
subsection (4)(d) may be included in the report in an electronic form if-- 27
(a) copies of the statements are available in paper form; and 28
5 See the Government Owned Corporation Act 1993, sections 127 and 128 for the
application of this section to GOCs.
s 25 19 s 26
Financial Administration and Other Legislation
Amendment Bill 2001
(b) the report states, in a prominent way, that copies of the 1
statements are available in paper form and how the copies may 2
be obtained. 3
4
Example of electronic form--
5
A CD-ROM.'.
25 Amendment of s 40 (General purpose financial statements)
Clause 6
Section 40(2)-- 7
omit, insert-- 8
`(2) Section 40AA states when the accountable officer must give the 9
statements to the auditor-general.'. 10
26 Insertion of new section 40AA
Clause 11
Part 2, division 7, after section 40-- 12
insert-- 13
`40AA Timing for accountable officers to give general purpose 14
financial statements to auditor-general 15
`(1) This section applies to the general purpose financial statements for a 16
financial year that an accountable officer must prepare and give to the 17
auditor-general under section 40. 18
`(2) Subject to subsection (8), the accountable officer must give the 19
statements to the auditor-general by a date agreed between the accountable 20
officer and the auditor-general. 21
`(3) The date agreed under subsection (2) must allow the audit of the 22
statements, and audit report for the statements, to be completed no later 23
than 3 months after the end of the financial year the statements relate to. 24
`(4) Subsection (5) applies if the Treasurer considers there is a 25
whole-of-government reason that makes it impracticable for an 26
accountable officer to give the statements for the financial year to the 27
auditor-general by a date that will allow the audit of the statements, and 28
audit report for the statements, to be completed no later than 3 months after 29
the end of the financial year the statements relate to. 30
31
Example of a whole-of-government reason--
32
A State budget that is not presented until the financial year to which it relates.
s 27 20 s 28
Financial Administration and Other Legislation
Amendment Bill 2001
`(5) The Treasurer may, in consultation with the accountable officer and 1
the auditor-general, decide a later date by which the accountable officer 2
must give the statements to the auditor-general. 3
`(6) The later date must allow the audit of the statements, and audit 4
report for the statements, to be completed no later than 6 months after the 5
end of the financial year the statements relate to. 6
`(7) If the Treasurer makes a decision under subsection (5), the Treasurer 7
must give written notice of the Treasurer's decision to the accountable 8
officer and to the auditor-general. 9
`(8) An accountable officer given a notice under subsection (7) must give 10
the statements to the auditor-general by the later date stated in the notice.'. 11
27 Amendment of s 40A (Treasurer's borrowing powers)
Clause 12
(1) Section 40A, heading-- 13
omit, insert-- 14
`40A Borrowings by State and by accountable officers'. 15
(2) Section 40A-- 16
insert-- 17
`(3) The accountable officer of a department may, under a Treasurer's 18
approval, borrow amounts for the State from the Queensland Treasury 19
Corporation.'. 20
28 Amendment of s 40C (No-one other than Treasurer may invest)
Clause 21
(1) Section 40C, heading, after `invest'-- 22
insert-- 23
`or otherwise lend an amount'. 24
(2) Section 40C(1)(b)-- 25
omit, insert-- 26
`(b) otherwise lend an amount even if lending the amount may be for 27
the department's purposes; or 28
(c) pay moneys out of a departmental financial-institution account 29
for making an investment or otherwise lending an amount under 30
paragraphs (a) or (b).'. 31
s 29 21 s 32
Financial Administration and Other Legislation
Amendment Bill 2001
(3) Section 40C(2)(b), `for which approval has been obtained under 1
section 16'-- 2
omit, insert-- 3
`under a Treasurer's approval'. 4
29 Amendment of s 41A (Dealing with moneys earned on investment)
Clause 5
Section 41A(3)-- 6
omit, insert-- 7
`(3) The Treasurer must arrange for the payment of the balance of the 8
investment earnings, less departmental interest to be paid under 9
subsection (2), into a departmental financial-institution account of the 10
treasury department.'. 11
30 Amendment of s 43B (Certain departments may enter into
Clause 12
derivative transactions) 13
(1) Section 43B(1)(b), `with the Treasurer's approval'-- 14
omit, insert-- 15
`under a Treasurer's approval'. 16
(2) Section 43B(2)(b), `under section 43C'-- 17
omit. 18
31 Omission of s 43C (Treasurer's approval for derivative
Clause 19
transactions) 20
Section 43C-- 21
omit. 22
32 Amendment of s 44 (Formation of companies by department etc.
Clause 23
requires Treasurer's approval) 24
Section 44, `with the Treasurer's prior approval'-- 25
omit, insert-- 26
`under a Treasurer's approval.'. 27
s 33 22 s 35
Financial Administration and Other Legislation
Amendment Bill 2001
33 Amendment of s 46 (Treasurer's unclaimed moneys fund)
Clause 1
Section 46(2), `3 months'-- 2
omit, insert-- 3
`1 year'. 4
34 Amendment of s 46F (Statutory body to prepare annual
Clause 5
financial statements) 6
Section 46F (2)-- 7
omit, insert-- 8
`(2) Section 46FA states when the statutory body must give the 9
statements to the auditor-general.'. 10
35 Insertion of new section 46FA
Clause 11
After section 46F-- 12
insert-- 13
`46FA Timing for statutory bodies to give annual financial statements 14
to auditor-general 15
`(1) This section applies to the annual financial statements for a financial 16
year that a statutory body must prepare and give to the auditor-general 17
under section 46F. 18
`(2) Subject to subsection (8), the statutory body must give the 19
statements to the auditor-general by a date agreed between the statutory 20
body and the auditor-general. 21
`(3) The date agreed under subsection (2) must allow the audit of the 22
statements, and audit report for the statements, to be completed no later 23
than 3 months after the end of the financial year the statements relate to. 24
`(4) Subsection (5) applies if the Treasurer considers there is a 25
whole-of-government reason that makes it impracticable for a statutory 26
body to give the statements for the financial year to the auditor-general by a 27
date that will allow the audit of the statements, and audit report for the 28
statements, to be completed no later than 3 months after the end of the 29
financial year the statements relate to. 30
31
Example of a whole-of-government reason--
32
Structural changes to 1, or more than 1, statutory body.
s 36 23 s 37
Financial Administration and Other Legislation
Amendment Bill 2001
`(5) The Treasurer may, in consultation with the statutory body and the 1
auditor-general, decide a later date by which the statutory body must give 2
the statements to the auditor-general. 3
`(6) The later date must allow the audit of the statements, and audit 4
report for the statements, to be completed no later than 6 months after the 5
end of the financial year the statements relate to. 6
`(7) If the Treasurer makes a decision under subsection (5), the Treasurer 7
must give written notice of the Treasurer's decision to the statutory body 8
and to the auditor-general. 9
`(8) A statutory body given a notice under subsection (7) must give the 10
statements to the auditor-general by the later date stated in the notice.'. 11
36 Amendment of s 46J (Annual report)
Clause 12
(1) Section 46J(1) `furnish'-- 13
omit, insert-- 14
`give'. 15
(2) Section 46J-- 16
insert-- 17
`(6) The annual financial statements as mentioned in subsection (3)(b) 18
may be included in the report in an electronic form if-- 19
(a) copies of the statements are available in paper form; and 20
(b) the report states, in a prominent way, that copies of the 21
statements are available in paper form and how the copies may 22
be obtained. 23
24
Example of electronic form--
25
A CD-ROM.'.
37 Replacement of s 46K (Appropriate Minister must table reports)
Clause 26
Section 46K-- 27
omit, insert-- 28
s 38 24 s 39
Financial Administration and Other Legislation
Amendment Bill 2001
`46K Tabling of annual report 1
`(1) This section applies to a person to whom an annual report must be 2
given under section 39 or 46J,6 other than a copy of the report. 3
`(2) The person must table a copy of the report in the Legislative 4
Assembly within 14 days after receiving it.'. 5
38 Amendment of s 46KB (Minister to explain late tabling of
Clause 6
annual report) 7
(1) Section 46KB, heading-- 8
omit, insert-- 9
`46KB Explanation of late tabling of annual report'. 10
(2) Section 46KB(1), from `the appropriate Minister' to `Assembly'-- 11
omit, insert-- 12
`the person required, under section 46K, to table in the Legislative 13
Assembly an annual report tables'. 14
(3) Section 46KB(2), `Minister'-- 15
omit, insert-- 16
`person'. 17
39 Amendment s 46KC (Procedure if Legislative Assembly not in
Clause 18
session or sitting) 19
(1) Section 46KC(1), `the appropriate Minister'-- 20
omit, insert-- 21
`a person'. 22
(2) Section 46KC(1)(c), `if the Minister'-- 23
omit, insert-- 24
`if an appropriate Minister'. 25
(3) Section 46KC(1)(c), `the Minister a copy of'-- 26
6 Sections 39 (Annual report by department and short form annual report) and 46J
(Annual report)
s 40 25 s 41
Financial Administration and Other Legislation
Amendment Bill 2001
omit. 1
(4) Section 46KC(2), `appropriate Minister'-- 2
omit, insert-- 3
`person'. 4
40 Amendment of s 95 (Audit fees)
Clause 5
Section 95(2), `with the Treasurer's approval'-- 6
omit, insert-- 7
`under a Treasurer's approval'. 8
41 Insertion of pt 6A
Clause 9
After section 105-- 10
insert-- 11
`PART 6A--APPROVALS BY TREASURER 12
`Division 1--Definition and application 13
`105A Definition for pt 6A 14
`In this part-- 15
"department" includes the accountable officer of the department. 16
`105B Application of pt 6A 17
`(1) This part applies if a power under this Act may be exercised by 18
either of the following under a Treasurer's approval-- 19
(a) a department; 20
(b) a statutory body. 21
`(2) The department or statutory body may exercise the power only if-- 22
(a) an approval under division 2 applies to the department or body; 23
or 24
(b) the exercise is the subject of an approval under division 3. 25
s 41 26 s 41
Financial Administration and Other Legislation
Amendment Bill 2001
`(3) This part also applies to a Treasurer's approval for section 95 and, 1
despite division 2 and section 105D(3), that approval may not be given 2
under division 2. 3
`Division 2--General approvals 4
`105C Approval may be general in nature 5
`(1) The Treasurer may, by gazette notice, approve the exercise of 6
powers under this Act by departments and statutory bodies. 7
`(2) The approval may-- 8
(a) apply generally to all departments, statutory bodies, powers and 9
matters or be limited in its application to-- 10
(i) particular departments, bodies, powers or matters; or 11
(ii) particular classes of departments, bodies, powers or matters; 12
or 13
(b) otherwise apply generally or be limited in its application by 14
reference to specified exceptions or factors. 15
`(3) Also, the approval may-- 16
(a) make different provision for different departments, statutory 17
bodies, powers or matters, or different classes of departments, 18
bodies, powers or matters; or 19
(b) apply differently to stated exceptions or factors. 20
`(4) To remove any doubt, it is declared that an approval under this 21
section may apply to a department or statutory body even though the 22
department or body was not established when the approval was given. 23
`Division 3--Specific approvals 24
`105D Way department or statutory body may apply for approval 25
`(1) A department or statutory body may apply, in writing, for the 26
Treasurer's approval of the exercise of a power under this Act. 27
`(2) The application may relate to the exercise of the power generally or 28
in relation to a particular matter. 29
s 41 27 s 41
Financial Administration and Other Legislation
Amendment Bill 2001
`(3) If the Treasurer considers the approval should be given under 1
division 2, the Treasurer may deal with the application by giving an 2
approval under that division applying to the applicant. 3
`(4) The Treasurer may exercise the power to amend or repeal an 4
approval under this division even if the department or statutory body does 5
not apply for the amendment or repeal. 6
`(5) However, the amendment or repeal of an approval under this 7
division does not affect its previous operation. 8
`105E Treasurer may ask for documents 9
`The Treasurer may, by written notice to the department or statutory 10
body, require it to give the Treasurer a document or information the 11
Treasurer considers necessary for considering the department's or the 12
body's application. 13
`105F Decision on application 14
`(1) The Treasurer may approve the application, entirely or partly, or 15
refuse the application. 16
`(2) An approval may be on written conditions the Treasurer considers 17
necessary or desirable. 18
`(3) The Treasurer must inform the applicant, in writing, of the decision 19
and, if the application is approved, any conditions of the approval. 20
`105G Register of approvals 21
`A department or statutory body must keep a register of the Treasurer's 22
approvals under this division for the department's or the body's exercise of 23
a power. 24
`Division 4--Offences relating to certain documents 25
`105H False or misleading documents 26
`(1) A person must not give a document under section 105D or 105E to 27
the Treasurer containing information the person knows is false or 28
misleading in a material particular. 29
s 42 28 s 42
Financial Administration and Other Legislation
Amendment Bill 2001
Maximum penalty--50 penalty units. 1
`(2) Subsection (1) does not apply to a person if the person, when giving 2
the document-- 3
(a) advises the Treasurer, in writing, to the best of the person's 4
ability, how it is false or misleading; and 5
(b) gives the correct information if the person has, or can reasonably 6
obtain, the correct information. 7
`(3) It is enough for a complaint against a person for an offence against 8
subsection (1) to state that the document was, without specifying which, 9
`false or misleading'. 10
`105I False information 11
`(1) A person must not give information under section 105E to the 12
Treasurer the person knows is false or misleading in a material particular. 13
Maximum penalty--50 penalty units. 14
`(2) It is enough for a complaint against a person for an offence against 15
subsection (1) to state that the document was, without specifying which, 16
`false or misleading'.'. 17
42 Amendment of s 109 (Delegation by Treasurer of certain powers)
Clause 18
Section 109(2), from `40A'-- 19
omit, insert-- 20
`38A, 38AA, 38C, 40AA, 40A, 41, 41A, 46(4) and 46FA.7'. 21
7 Sections 14 (Moneys to be kept at financial institution), 16 (Overdrafts),
18 (Departmental financial-institution accounts), 38A (Treasurer's appropriation
statement), 38AA (Timing for giving Treasurer's appropriation statement to
auditor-general), 38C (Request for information for preparing consolidated
whole-of-government financial statement and other purposes), 40AA (Timing for
accountable officers to give general purpose financial statements to auditor-general),
40A (Borrowings by State and by accountable officers), 41 (Investment of surplus
moneys), 41A (Dealing with moneys earned on investment), 46 (Treasurer's
unclaimed moneys fund) and 46FA (Timing for statutory bodies to give annual
financial statements to auditor-general).
s 43 29 s 43
Financial Administration and Other Legislation
Amendment Bill 2001
43 Insertion of new pt 8, div 3
Clause 1
After section 135-- 2
insert-- 3
`Division 3--Transitional provisions for Financial Administration and 4
Other Legislation Amendment Act 2001 5
`136 Definitions for div 3 6
`In this division-- 7
"amendment Act" means the Financial Administration and Other 8
Legislation Amendment Act 2001. 9
"commencement" means the commencement of this section. 10
"post-amended Act" means this Act after the commencement. 11
"pre-amended Act" means this Act as in force immediately before the 12
commencement. 13
`137 General statement about effect of pre-amended Act to 2000-2001 14
financial year 15
`(1) Subsection (2) is subject to subsection (3), the other provisions of 16
this division and any Appropriation Act for the 2000-2001 financial year. 17
`(2) The pre-amended Act continues to have effect as if the amendment 18
Act had not commenced, to the extent that-- 19
(a) matters that would have had to be done in relation to the 20
2000-2001 financial year must be done under the pre-amended 21
Act; and 22
(b) powers under the pre-amended Act may be exercised for the 23
purposes of those matters. 24
`(3) Sections 23, 38, 38A, 38AA, 38C, 39, 40, 40AA, 46F, 46FA, 46K, 25
46KB and 46KC of the post-amended Act apply in relation to the 26
2000-2001 financial year. 27
s 44 30 s 44
Financial Administration and Other Legislation
Amendment Bill 2001
`138 Meaning of words in provisions of pre-amended Act applying 1
after commencement 2
`Words used in a provision of the pre-amended Act applying after the 3
commencement under this division have the meanings the words have 4
under the pre-amended Act. 5
`139 Approvals under the pre-amended Act to continue 6
`(1) This section applies to an approval given to a department, to the 7
accountable officer of a department or to a statutory body, by the Treasurer 8
before the commencement under any of the following provisions of the 9
pre-amended Act-- 10
· section 14(c) 11
· section 16 12
· section 30 13
· section 43C 14
· section 44 15
· section 95(2). 16
`(2) The approval is an approval under part 6A, division 3 of the 17
post-amended Act for the department, accountable officer or statutory 18
body. 19
`140 Bills for Annual Appropriation Acts for 2001-2002 financial year 20
`If, before the commencement, the Treasurer complies with 21
section 21(1) of the pre-amended Act for the 2001-2002 financial year-- 22
(a) the Bill for departments, other than the Legislative Assembly and 23
parliamentary service, is the Bill for the ordinary Annual 24
Appropriation Act for the 2001-2002 financial year; and 25
(b) the Bill for the Legislative Assembly and parliamentary service is 26
the Bill for the parliamentary Annual Appropriation Act for the 27
2001-2002 financial year.'. 28
44 Amendment of sch 1 (Other accountable officers for certain
Clause 29
bodies) 30
(1) Schedule 1, `35A'-- 31
s 45 31 s 45
Financial Administration and Other Legislation
Amendment Bill 2001
omit, insert-- 1
`35B'. 2
(2) Schedule 1-- 3
insert-- 4
`Electoral commissioner Electoral Commission of
Queensland'.
45 Amendment of sch 3 (Dictionary)
Clause 5
(1) Schedule 3, definitions "Annual Appropriation Act", "annual report", 6
"controlled entity", "departmental outputs" and "equity adjustment"-- 7
omit. 8
(2) Schedule 3-- 9
insert-- 10
` "Annual Appropriation Act" see section 3(1). 11
"Annual Appropriation Acts" see section 3(4). 12
"annual report" means-- 13
(a) a department's report prepared and given under section 39 to the 14
appropriate Minister for the department or the speaker; or 15
(b) a statutory body's report prepared and given under section 46J to 16
the appropriate Minister. 17
"audit report" means-- 18
(a) a report of the auditor-general prepared under section 40 relating 19
to the general purpose financial statements of a department; or 20
(b) a report of the auditor-general under section 46G relating to the 21
annual financial statements of a statutory body. 22
"departmental outputs" means discrete services or other products, 23
including policy advice, that a department delivers to its external 24
clients. 25
"equity adjustment", for a financial year, means either of the following-- 26
(a) an equity injection to a department for the financial year, 27
including a negative amount; 28
s 45 32 s 45
Financial Administration and Other Legislation
Amendment Bill 2001
(b) an equity withdrawal from a department for the financial year, 1
including a negative amount. 2
"official secretary" means the person holding the position of official 3
secretary of the Office of the Governor. 4
"ordinary Annual Appropriation Act" see section 3(2). 5
"parliamentary Annual Appropriation Act" see section 3(3). 6
"parliamentary service" means the parliamentary service established by 7
the Parliamentary Service Act 1988, section 23. 8
"Treasurer's approval" means an approval of the Treasurer under 9
part 6A.'. 10
(3) Schedule 3, definition "accountable officer", `or 35A'-- 11
insert-- 12
`, 35A or 35B'. 13
(4) Schedule 3, definition "equity injection", `the Annual Appropriation 14
Act'-- 15
omit, insert-- 16
`an Annual Appropriation Act'. 17
(5) Schedule 3, definition "non-departmental outputs", `an Annual'-- 18
omit, insert-- 19
`an ordinary Annual'. 20
(6) Schedule 3, definition "public sector entity", paragraph (d)-- 21
omit, insert-- 22
`(d) an entity that is controlled by 1, or more than 1, department, local 23
government or statutory body or by a combination of 24
departments, local governments and statutory bodies. 25
26
Example for paragraph (d)--
27
If the combined shareholding of a department and a statutory body in an entity allows
28
the department and statutory body to control the entity, the entity is a public sector
29
entity even if a private company is involved in the ownership or control of the entity.'.
s 46 33 s 48
Financial Administration and Other Legislation
Amendment Bill 2001
PART 3--AMENDMENT OF THE GOVERNMENT 1
OWNED CORPORATIONS ACT 1993 2
46 Act amended in pt 3
Clause 3
This part amends the Government Owned Corporations Act 1993. 4
47 Amendment of s 128 (Application of Financial Administration
Clause 5
and Audit Act) 6
(1) Section 128-- 7
insert-- 8
`(1A) Also, section 38C of the Act applies to the following-- 9
(a) a company GOC; 10
(b) a company GOC subsidiary prescribed under a regulation.'. 11
(2) Section 128(2), `The Act applies'-- 12
omit, insert-- 13
`The provisions of the Act, that apply under subsection (1) or (1A), 14
apply'. 15
(3) Section 128(3), after `other than'-- 16
insert-- 17
`section 38C and'. 18
PART 4--MINOR AMENDMENTS OF OTHER ACTS 19
ADMINISTERED BY THE TREASURER 20
48 Minor amendments of other legislation administered by the
Clause 21
Treasurer 22
The schedule amends the Acts it mentions. 23
s 48 34 s 48
Financial Administration and Other Legislation
Amendment Bill 2001
SCHEDULE 1
MINOR AMENDMENTS 2
section 48 3
GST AND RELATED MATTERS ACT 2000 4
1 Section 4(1), `schedule 1'-- 5
omit, insert-- 6
`the schedule'. 7
2 Schedule 1, heading, `1' -- 8
omit. 9
PUBLIC OFFICERS SUPERANNUATION BENEFITS 10
RECOVERY ACT 1988 11
1 Section 4(1), definition "interest", from `pursuant' to `73'-- 12
omit, insert-- 13
`under the Supreme Court Act 1995, section 48(1)'. 14
QUEENSLAND COMPETITION AUTHORITY ACT 1997 15
1 Section 115D, heading, `subdiv'-- 16
omit, insert-- 17
`sdiv'. 18
35
Financial Administration and Other Legislation
Amendment Bill 2001
SCHEDULE (continued)
2 Sections 170ZZ and 170ZZI, heading, `subdiv'-- 1
omit, insert-- 2
`subdivision'. 3
3 Section 236(1), definition "representative", paragraph (a), after 4
`;'-- 5
insert-- 6
`or'. 7
4 Section 236(1), definition "state of mind", `of a person'-- 8
omit, insert-- 9
`, of a person,'. 10
QUEENSLAND INVESTMENT CORPORATION ACT 11
1991 12
1 Section 3, definition "related body corporate", `of another body 13
corporate'-- 14
omit, insert-- 15
`, of another body corporate,'. 16
2 Section 3, definition "relative", `of a person'-- 17
omit, insert-- 18
`, of a person,'. 19
36
Financial Administration and Other Legislation
Amendment Bill 2001
SCHEDULE (continued)
3 Section 15(2) `the following powers'-- 1
omit, insert-- 2
`power'. 3
4 Schedule, `sections 40 and 44 of this Act'-- 4
omit, insert-- 5
`sections 40 and 44'. 6
SUPERANNUATION (STATE PUBLIC SECTOR) ACT 7
1990 8
1 Section 14(i), after `including'-- 9
insert-- 10
`the following'. 11
2 Section 14(i)(vi)(A), (B) and (C), after `employment;'-- 12
insert-- 13
`and'. 14
15
16
© State of Queensland 2001
[Index] [Search] [Download] [Related Items] [Help]