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The functions of the courts cease when it is ascertained that the findings of the Commission meet the statutory test.
The Electoral Commission will then assign a "designated lead campaigner" for each side after assessing applications and applying a statutory test.
"A currency peg or intervention does not in and of itself satisfy the statutory test" for constituting "manipulation," the report said.
Assessing such a status was complicated because there was no precise statutory test of what constitutes an employment relationship, auditors said.
Since under Part (B)'s 50-percent requirement, stock ownership is taken into account only to the extent it is "identical," that part of the statutory test clearly includes a common ownership requirement.
That statutory test is satisfied by the existence of probative evidence underlying the California Court of Appeal's conclusion that the jury's impartiality was unimpaired "beyond a reasonable doubt". Ibid.
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The two unions have branded statutory tests as "unacceptable for the future of children's education".
Some headteacher groups have decided not to oppose the test as it will replace statutory tests taken by seven-year-olds, currently marked by teachers.
"But we have none the less to make our decision based on the material before us and applying the statutory tests imposed on us.
However, it is a necessary feature of means and merits testing that legal aid cannot be made available until information has been provided which shows that the statutory tests have been met".
Brandis told the Senate last month he had issued search warrants at Asio's request after satisfying himself that the requests from the intelligence agency met the relevant statutory tests.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com