{"type":"doc","content":[{"type":"section","attrs":{"id":"navPoint_121"},"content":[{"type":"heading","attrs":{"id":"v0-p-2535","level":5},"content":[{"type":"text","text":"30CT","marks":[{"type":"bold"}]},{"type":"text","text":"  ","marks":[{"type":"bold"}]},{"type":"text","text":"External auditors","marks":[{"type":"bold"}]}]},{"type":"legalList","attrs":{},"content":[{"type":"legalListItem","attrs":{"marker":"(1)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-2536"},"content":[{"type":"text","text":"The Secretary may, by writing, authorise a specified individual to be an external auditor for the purposes of this Act."}]},{"type":"paragraph","attrs":{"id":"v0-p-2537"},"content":[{"type":"text","text":"Note:"},{"type":"text","text":" "},{"type":"text","text":"For specification by class, see subsection"},{"type":"text","text":" "},{"type":"text","text":"33(3AB) of the "},{"type":"text","text":"Acts Interpretation Act 1901","marks":[{"type":"italic"}]},{"type":"text","text":"."}]}]},{"type":"legalListItem","attrs":{"marker":"(2)"},"content":[{"type":"paragraph","attrs":{"id":"v0-p-2538"},"content":[{"type":"text","text":"An authorisation under subsection"},{"type":"text","text":" "},{"type":"text","text":"(1) is not a legislative instrument."}]}]}]}]}]}