Document ID: chunk:federal_register_of_legislation:C2025C00015:section:437
Version: federal_register_of_legislation:C2025C00015
Segment Type: section
Provision Reference: s 437
Character Range: 693341–695747

437  Powers of auditors

Requirement to produce documents, records or things
 (1) A person (the auditor) who is carrying out an audit under section 436 may require any person to produce any documents, records or things that the auditor is satisfied are relevant to the audit.
Note 1: A person may commit an offence or contravene a civil penalty provision if the person provides false or misleading documents (see section 137.2 of the Criminal Code and section 533 of this Act).
Note 2: This subsection is not subject to the privilege against self‑incrimination (see section 635).
 (2) A person contravenes this subsection if:
 (a) the person is required to produce a document, record or thing under subsection (1); and
 (b) the person fails to produce the document, record or thing as required.
Note: The physical elements of an offence against subsection (3) are set out in this subsection (see section 534).

Fault‑based offence
 (3) A person commits an offence if the person contravenes subsection (2).
Penalty: 6 months imprisonment or 30 penalty units, or both.

Civil penalty provision
 (4) A person is liable to a civil penalty if the person contravenes subsection (2).
Civil penalty: 30 penalty units.

Other powers
 (4A) The auditor may do the following:
 (a) inspect or examine a document, record or thing produced under subsection (1);
 (b) make copies of the document or record;
 (c) make a sketch, still or moving image or recording of the document, record or thing.

Requirement to provide all reasonable facilities and assistance
 (5) A person (the auditor) who is carrying out an audit may require any person to provide the auditor with all reasonable facilities and assistance for the effective exercise of powers under this Division.
 (6) A person contravenes this subsection if:
 (a) the person is required to provide facilities and assistance under subsection (5); and
 (b) the person fails to provide the facilities or assistance as required.
Note: The physical elements of an offence against subsection (7) are set out in this subsection (see section 534).

Fault‑based offence
 (7) A person commits an offence if the person contravenes subsection (6).
Penalty: 6 months imprisonment or 30 penalty units, or both.

Civil penalty provision
 (8) A person is liable to a civil penalty if the person contravenes subsection (6).
Civil penalty: 30 penalty units.

Division 3—Miscellaneous