(1) The Auditor - General may enter into an arrangement with any person or body:
(a) to audit financial statements of the person or body; or
(b) to conduct a performance audit of the person or body; or
(c) to provide services to the person or body that are of a kind commonly performed by auditors.
(2) An arrangement may provide for the payment of fees to the Auditor - General. The fees are to be received by the Auditor - General on behalf of the Commonwealth.
(3) The Auditor - General must not perform functions under this section for a purpose that is outside the Commonwealth's legislative power.
(4) Divisions 2 and 2A do not limit the power of the Auditor - General under this section to enter into an arrangement with a GBE.