Commonwealth Consolidated Acts Commonwealth Consolidated ActsNote: See section 42.
1 Appointment of Independent Auditor
(1) The Independent Auditor is to be appointed by the Governor - General, on the recommendation of the Minister, for a term of at least 3 years and not more than 5 years.
(2) The Independent Auditor holds office on a part - time basis.
Note: The effect of section 19 of the Acts Interpretation Act 1901 is that "the Minister" refers to the Minister who administers this clause. The administration of Acts or particular provisions of Acts is allocated by Administrative Arrangements Orders made by the Governor - General.
(1) The Minister must not make a recommendation to the Governor - General under clause 1 unless:
(a) the Minister has referred the proposed recommendation to the Joint Committee of Public Accounts and Audit for approval; and
(b) the Committee has approved the proposal.
(2) A referral under paragraph (1)(a) must be in writing and may be withdrawn by the Minister at any time.
Note: Section 8A of the Public Accounts and Audit Committee Act 1951 deals with how the Joint Committee of Public Accounts and Audit approves proposals.
3 Remuneration of Independent Auditor
(1) The Independent Auditor is to be paid the fees and allowances that are determined by the Minister.
(2) The Remuneration Tribunal Act 1973 does not apply to the office of Independent Auditor.
The Independent Auditor may resign by giving the Governor - General a signed resignation notice.
(1) The Governor - General may remove the Independent Auditor from office if each House of the Parliament, in the same session of the Parliament, presents an address to the Governor - General praying for the removal of the Independent Auditor on the ground of misbehaviour or physical or mental incapacity.
(2) The Governor - General must remove the Independent Auditor from office if the Independent Auditor does any of the following:
(a) becomes bankrupt;
(b) applies to take the benefit of any law for the relief of bankrupt or insolvent debtors;
(c) compounds with his or her creditors;
(d) assigns his or her remuneration for the benefit of his or her creditors.
(3) If the Independent Auditor is:
(a) an eligible employee for the purposes of the Superannuation Act 1976 ; or
(b) a member of the superannuation scheme established by the Trust Deed under the Superannuation Act 1990 ; or
(c) an ordinary employer - sponsored member of PSSAP, within the meaning of the Superannuation Act 2005 ;
the Governor - General may, with the consent of the Independent Auditor, retire the Independent Auditor from office on the ground of physical or mental incapacity.
(4) For the purposes of the Superannuation Act 1976 , the Independent Auditor is taken to have been retired from office on the ground of invalidity if:
(a) the Independent Auditor is removed or retired from office on the ground of physical or mental incapacity; and
(b) CSC gives a certificate under section 54C of that Act.
(5) For the purposes of the Superannuation Act 1990 , the Independent Auditor is taken to have been retired from office on the ground of invalidity if:
(a) the Independent Auditor is removed or retired from office on the ground of physical or mental incapacity; and
(b) CSC gives a certificate under section 13 of that Act.
(6) For the purposes of the Superannuation Act 2005 , the Independent Auditor is taken to have been retired from office on the ground of invalidity if:
(a) the Independent Auditor is removed or retired from office on the ground of physical or mental incapacity; and
(b) CSC gives an approval and certificate under section 43 of that Act.
The Minister may appoint a person to act as Independent Auditor:
(a) if there is a vacancy in the office of Independent Auditor, whether or not an appointment has previously been made to the office; or
(b) during any period, or during all periods, when the Independent Auditor is unable to perform the duties of the office.
Note: For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901 .