Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:4_16
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 4 cl 16
Character Range: 64429–65237

16  Subsection 256(1)
Repeal the subsection, substitute:
 (1) For the purposes of this Act, an authorised person may enter, at any reasonable time, any premises at which the person has reason to believe books are kept relating to:
 (a) the affairs of a superannuation entity or approved SMSF auditor; or
 (b) the conduct of an audit of a self managed superannuation fund; or
 (c) the obligations of a contributing employer under Part 3B.
  (1A) The authorised person may:
 (a) inspect any book found on the premises:
 (i) that relates to those affairs, the conduct of that audit or those obligations; or
 (ii) that the authorised person believes on reasonable grounds to relate to those affairs, the conduct of that audit or those obligations; and
 (b) make copies of, or take extracts from, any such book.