Document ID: chunk:federal_register_of_legislation:C2025C00022:section:266:p2
Version: federal_register_of_legislation:C2025C00022
Segment Type: section
Provision Reference: s 266 (pt 2/2)
Character Range: 446690–447395

An audit under subsection (1) may deal with anything that is:
 (a) reasonably necessary for the effective conduct of the audit; or
 (b) incidental to the matter to which the audit relates.

Period during which certain audits may be conducted
 (4) An audit of export operations carried out in relation to a kind of non‑prescribed goods by a person referred to in subparagraph (1)(f)(ii) may be conducted at any time during the period of 18 months after a government certificate or a tariff rate quota certificate in relation to goods of that kind was issued to the person.

Who may conduct audit
 (5) An audit under this section may be conducted by:
 (a) an authorised officer; or
 (b) an approved auditor.