Appendix 2.4
Flowchart to assist in determining what servicesⁱ can be provided in relation to a public entity group
1: In the context of this decision tree “services” consist of:
a) “Work of an assurance nature” as defined in this Guide (refer to flowchart in Appendix 2.3); and
b) All services other than “work of an assurance nature” as defined in (a) above.
2: In referring the matter to the OAG, please support your recommendation with an analysis of the situation thais based on:
a) Parts 1, 3 and 4A of thi Guide; and
b) The application of the reasonable and informed third party test described in paragraphs AG R120.15 A1.2 to AG R120.15 A1.4 and the application material in paragraph AG 120.15 A1.5.