Appendix A -- Australian defined terms

This appendix is an integral part of the Standard.

Aus7.1

[Deleted by the AASB]

Aus7.2

In respect of public sector entities, local governments, governments and most, if not all, government departments are reporting entities:

Aus7.2[1]

government means the Australian Government, the Government of the Australian Capital Territory, New South Wales, the Northern Territory, Queensland, South Australia, Tasmania, Victoria or Western Australia.

Aus7.2[2]

government department means a government controlled entity, created pursuant to administrative arrangements or otherwise designated as a government department by the government which controls it.

Aus7.2[3]

local government means an entity comprising all entities controlled by a governing body elected or appointed pursuant to a Local Government Act or similar legislation.