Document ID: chunk:federal_register_of_legislation:C2024A00084:clause:1_32
Version: federal_register_of_legislation:C2024A00084
Segment Type: clause
Provision Reference: sch 1 cl 32
Character Range: 47937–48692

32  Requirement to provide all reasonable facilities and assistance
 (1) An auditor who is carrying out an audit may require the person being audited to provide the auditor with all reasonable facilities and assistance for the conduct of the audit.

Offence
 (2) A person commits an offence if:
 (a) the person is required to provide facilities and assistance under subsection (1); and
 (b) the person fails to comply with the requirement.
Penalty: Imprisonment for 6 months or 30 penalty units, or both.

Civil penalty provision
 (3) A person contravenes this subsection if:
 (a) the person is required to provide facilities and assistance under subsection (1); and
 (b) the person fails to comply with the requirement.
Civil penalty: 30 penalty units.