Document ID: chunk:federal_register_of_legislation:C2021A00073:clause:2_54
Version: federal_register_of_legislation:C2021A00073
Segment Type: clause
Provision Reference: sch 2 cl 54
Character Range: 32494–33078

54  Relevant person for an audit must provide assistance
 (1) The relevant person for an audit must provide the auditor with assistance that is reasonably necessary for the conduct of the audit.
 (2) Without limiting subsection (1), providing assistance that is reasonably necessary includes complying with any request under subsection 55(1) for the audit.
Note: Failing to provide assistance that is reasonably necessary for the conduct of an audit may result in, for example, the revocation or variation of a permit or the revocation of notification given under subsection 33G(1).