The Government Tender Board [2] was created when Treasury regulations passed under the Audit Act in 1944 repealed the earlier Tender Board regulations of 1903 and incorporated new Tender Board regulations. However, some doubt existed as to whether the Tender Board constituted a legal entity and therefore whether it had authority to enter into contracts on behalf of the Government.

The legality of the Tender Board was finally resolved with the passing of the State Tender Board Act 1966, proclaimed on the 1 February 1966.

The Tender Board was responsible for the purchase, custody and disposal of stores and the provision of services for the government.