What the official record says
This Act is the Annual Reporting and Audit Time Frames Extensions Legislation Act . This Act comes into force on the day after the date on which it receives the Royal assent. This Part amends the Crown Entities Act 2004. After , insert: Despite the time limit in subsection (2)(b),— in relation to the financial year ending with 30 June 2021, the audit report referred to in that subsection must be provided by the Auditor-General no later than the close of 31 December 2021; and in relation to the financial year ending with 30 June 2022, the audit report referred to in that subsection must be provided by the Auditor-General no later than the close of 31 December 2022. However, applies to an entity only if its financial year ends with 30 June. , the heading above , and this subsection are repe