(1) A corporate Commonwealth entity whose annual performance statements are audited as mentioned in section 15 is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor - General.
(2) Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed.
(3) Unpaid fees:
(a) are a debt due to the Commonwealth; and
(b) may be recovered by the Auditor - General, on behalf of the Commonwealth, by action in a court of competent jurisdiction.
(4) In each annual report prepared by the Auditor - General under section 28, the Auditor - General must include details of the basis on which the Auditor - General determined the audit fees that applied during the financial year concerned.