Document ID: chunk:federal_register_of_legislation:C2025C00022:section:270
Version: federal_register_of_legislation:C2025C00022
Segment Type: section
Provision Reference: s 270
Character Range: 451033–452342

270  Conduct of audit
 (1) The Secretary need not give notice of an audit required under this Part.
 (2) Before starting to conduct an audit, an auditor must give the relevant person for the audit a description of the scope of the audit.
 (3) Before entering premises to conduct an audit, an auditor must show the auditor's identity card to the relevant person for the audit, or another person who apparently represents the relevant person for the audit, if:
 (a) the relevant person for the audit or the other person requests the auditor to do so; or
 (b) notice of the audit was not given to the relevant person for the audit.

Rules may make provision in relation to other matters
 (4) The rules may make provision for and in relation to:
 (a) other matters relating to the conduct of an audit; and
 (b) the process to be followed after an audit has been completed.
 (5) Without limiting subsection (4), the rules may make provision for and in relation to the following:
 (a) information that must be provided to the relevant person for the audit during the audit or after the audit is completed;
 (b) requirements for, and in relation to, reports to be provided in relation to an audit;
 (c) actions the Secretary may require the relevant person for the audit to take after the audit has been completed.