76
In forceAudit period
Part 6Records
Division 2Audit of licensee’s records
76 Audit period
(1)
The audit period applicable to a person is the year ending on 30 June or such other period as the Secretary may fix in respect of the person under this section.
(2)
The Secretary may by order in writing served on a person fix some other period as the audit period applicable to the person.
(3)
Such an order may be made on the application of the person or on the Secretary’s own initiative.
(4)
Such an order may be made with such limitations as to time or circumstances, and subject to such conditions, as the Secretary considers appropriate.
This Act’s bill:Explanatory memorandumSecond reading speech
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