Document ID: chunk:federal_register_of_legislation:F2021C00510:reg:32
Version: federal_register_of_legislation:F2021C00510
Segment Type: reg
Provision Reference: reg 32
Character Range: 39165–40508

32  Conduct of audit
 (1) For the purposes of subsections 270(4) and (5) of the Act, this section makes provision for and in relation to an audit of export operations in relation to feed grain carried out by:
 (a) a person who has applied to reserve an amount of tariff rate quota entitlement in relation to feed grain; or
 (b) a person for whom an amount of tariff rate quota entitlement has been reserved in relation to feed grain (whether or not the entitlement has been revoked); or
 (c) a person who has applied for a tariff rate quota certificate in relation to feed grain; or
 (d) a person to whom a tariff rate quota certificate in relation to feed grain (whether or not the certificate has been revoked).
 (2) An audit must be conducted:
 (a) as expeditiously as possible; and
 (b) in a way that results in minimal interference to the export operations to which the audit relates.
 (3)  After an auditor completes an audit, or the audit ends, the auditor must make a written report of the audit.
 (4) Within 14 business days after the audit is completed or ends, the auditor must:
 (a) give the audit report to the Secretary in a manner approved by the Secretary; and
 (b) give a copy of the audit report to the relevant person for the audit.
Note: For the person who is the relevant person for an audit, see section 269 of the Act.