Audit of operations of licensee
39 Audit of operations of licensee
The auditor must audit the operations of a licensee:
within 3 months of the end of each financial year; and
at any other time when directed to do so by the Director,
and report to the Director in relation to each audit.
In conducting an audit, the auditor must verify that:
(a) the licensee is conducting his or her operations in accordance with the licensee's licence; and
(b) the licensee has paid the correct amount of wagering tax during the period to which the audit relates.
(3) If, after considering a report of the auditor, the Director is not satisfied that the licensee has satisfactorily observed the terms and conditions of his or her licence or the requirement to pay wagering tax, the Director may require the licensee to provide additional information about the licensee's operations.
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