(1) A section 18 agreement must require the relevant authority:
- (a)
- to
give the Secretary of the Department a certificate by a qualified accountant
stating whether an amount equal to the sum of the amounts mentioned in
subsection 21(1) has been spent (or committed to be spent) for the program
year for the purposes mentioned in that subsection; and
- (b)
- to give the Secretary of the Department the certificate on or before
30 June next following the program year concerned or such other date as
the Minister determines.
(2) In this Act:
"qualified accountant "means a person who:
- (a)
- is registered, or is taken to be registered, as a company auditor under
Part 9.2 of the Corporations Law; or
- (b)
- is a member of the Institute of Chartered Accountants in Australia, the
Australian Society of Certified Practising Accountants or any other body
prescribed for the purposes of subparagraph 1280(2)(a)(i) of the Corporations
Law; or
- (c)
- is approved by the Minister as a qualified accountant for the purposes of
this Act.