Brumbies and Wallaby flyhalf Matt Giteau has been fined AU$5,000 (US$4,600), after criticising the referee of a Super 14 tie against the Waratahs - the competition's governing body said on Wednesday.

Giteau had said it was pointless for the Brumbies to turn up if Steve Walsh was retained for Saturday's crunch match against the Reds in Canberra, following the referee's performance in last Saturday's 12-19 Super 14 loss to the Waratahs.

Giteau's comments were referred to SANZAR - South Africa, New Zealand and Australia Rugby - by the Australian Rugby Union for determination on whether they constituted a Code of Conduct breach, SANZAR said.

Sydney-based judicial officer Terry Willis heard evidence via a telephone hook-up with Giteau, who admitted the code breach.

Willis said when considering penalty he noted Giteau had played 86 Super Rugby matches and 76 Tests without any previous offences.

SANZAR said Giteau had offered to write a letter of apology to referee Walsh over the published comments.

Walsh, a New Zealander who was discarded by his own country for his constant poor performances and errant behaviour off the field, now referees out of Australia.

Earlier on Wednesday, Walsh - who has been at the centre of controversies in the 2010 season - was taken off the match roster for the encounter between the Brumbies and the Reds.