Version as at
1 July 2024
Crown Entities Act 2004
(iii)
(b)
(2)
Part 4 s 156A
any other information that the Auditor-General has agreed, or is
required, to audit; and
the Crown entity’s annual report in a timely manner to enable the
Auditor-General to review that report before providing the audit report
required under subsection (2)(b).
The Auditor-General must—
(a)
audit the statements and information referred to in subsection (1)(a); and
(b)
provide an audit report to the Crown entity within 4 months after the end
of each financial year.
(3)
[Repealed]
(4)
[Repealed]
(5)
[Repealed]
Section 156: replaced, on 1 July 2014, by section 66 of the Crown Entities Amendment Act 2013
(2013 No 51).
Section 156(3) heading: repealed, at the close of 30 June 2023, by section 156(5).
Section 156(3): repealed, at the close of 30 June 2023, by section 156(5).
Section 156(4): repealed, at the close of 30 June 2023, by section 156(5).
Section 156(5): repealed, at the close of 30 June 2023, by section 156(5).
Application of this subpart to Crown entity groups
Heading: inserted, on 1 July 2014, by section 67 of the Crown Entities Amendment Act 2013 (2013
No 51).
156A Application of this subpart to Crown entity groups
(1)
A Crown entity (entity A) that is a member of a Crown entity group need not
comply with this subpart except as required by this section and section 156B.
(2)
Entity A must prepare a statement or report under this subpart if, at the relevant
time,—
(3)
(4)
(a)
entity A has 1 or more subsidiaries; and
(b)
entity A is not a subsidiary of another Crown entity.
If entity A is required by this section to prepare a statement or report, this
subpart—
(a)
must be read as if it required the statement or report to include consoli‐
dated information in respect of the Crown entity group comprising entity
A and its subsidiaries, rather than information in respect of entity A
only; and
(b)
otherwise applies with any necessary modifications.
In this section,—
relevant time, in relation to a statement or report, means—
(a)
the end of the period to which the statement or report relates; or
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