Relevant person must provide assistance
462E Relevant person must provide assistance
A person must provide the auditor for a compliance audit with assistance that is reasonably necessary for the conduct of the audit if:
the person is a relevant person for the audit under subsection 462C(1); or
the person is a relevant person for the audit under subsection 462C(2) and the auditor requests the assistance of the person.
Without limiting subsection (1), providing assistance that is reasonably necessary includes complying with any request under subsection 462F(1) for the audit.
Subsection (1) does not require a relevant person for the audit to allow the auditor:
to enter premises; or
to take samples of any thing at premises; or
to inspect any thing at premises.
A person commits an offence if:
the person is a relevant person for a compliance audit; and
the person fails to provide the assistance required by subsection (1) in relation to the audit.
Penalty for contravention of this subsection: 30 penalty units.
This Act’s bill:Explanatory memorandumSecond reading speech
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