Document ID: chunk:federal_register_of_legislation:C2025C00022:section:272
Version: federal_register_of_legislation:C2025C00022
Segment Type: section
Provision Reference: s 272
Character Range: 452910–454509

272  Powers of auditors
 (1) For the purpose of conducting an audit under this Part, an auditor may do anything the auditor considers necessary, including the following:
 (a) request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents;
 (b) take samples of goods, or from equipment or other things used in export operations or other operations, to which the audit relates;
 (c) if the auditor is an authorised officer—take, test or analyse samples of goods, or from equipment or other things used in export operations or other operations, to which the audit relates;
 (d) arrange for another person with appropriate qualifications or expertise to take, test or analyse samples of goods, or from equipment or other things used in export operations or other operations, to which the audit relates.
Note 1: An auditor who is an authorised officer may also give a direction under section 305.
Note 2: See Division 2 of Part 6 of Chapter 11 in relation to taking, testing and analysing samples.
Note 3: A person may commit an offence or be liable to a civil penalty if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code and sections 368 and 369 of this Act).
 (2) An auditor:
 (a) may make copies of, or take extracts from, a document or record produced under paragraph (1)(a); and
 (b) for that purpose, may remove the document or record from the place where it was produced.

Division 3—Approved auditors