Document ID: chunk:federal_register_of_legislation:C2024C00453:section:39
Version: federal_register_of_legislation:C2024C00453
Segment Type: section
Provision Reference: s 39
Character Range: 61413–63381

39  Auditor may ask questions and seek production of documents

Entry with consent
 (1) If an auditor is authorised to enter a building, an area or an associated place because the occupier has consented to the entry, the auditor may ask the occupier to:
 (a) answer any questions that are put by the auditor and that relate to determining whether an accredited assessor has properly applied the assessment methods and standards determined under section 21; and
 (b) produce any document that is requested by the auditor and that relates to whether an accredited assessor has properly applied the assessment methods and standards determined under section 21.

Entry under a monitoring warrant
 (2) If an auditor is authorised to enter a building, an area or an associated place by a monitoring warrant, the auditor may require any person in the building, area or associated place to:
 (a) answer any questions that are put by the auditor and that relate to determining whether an accredited assessor has properly applied the assessment methods and standards determined under section 21; and
 (b) produce any document that is requested by the auditor and that relates to whether an accredited assessor has properly applied the assessment methods and standards determined under section 21.

Offence
 (3) A person commits an offence if:
 (a) the person is subject to a requirement under subsection (2); and
 (b) the person fails to comply with the requirement.
Penalty: 30 penalty units.
 (4) An individual is not required to answer a question or produce a document if the answer or document might tend to incriminate the individual or expose the individual to a penalty.
 (5) Subsection (3) does not apply to the extent that the person is not capable of complying with the requirement.
Note: The defendant bears an evidential burden in relation to the matters in subsections (4) and (5) (see subsection 13.3(3) of the Criminal Code).

Division 3—Obligations of auditors