Document ID: chunk:federal_register_of_legislation:C2024C00489:section:53
Version: federal_register_of_legislation:C2024C00489
Segment Type: section
Provision Reference: s 53
Character Range: 168672–169531

53  Conduct of audit
 (1) The Secretary need not give notice of an audit required under this Subdivision.
 (2) Before starting to conduct an audit, an auditor must give the relevant person for the audit a description of the scope of the audit.

Regulations may make provision in relation to other matters
 (3) Regulations made for the purposes of this subsection may make provision for and in relation to:
 (a) other matters relating to the conduct of an audit; and
 (b) the process to be followed after an audit has been completed.
 (4) Without limiting subsection (3), the regulations may make provision for and in relation to the following:
 (a) information that must be provided to the relevant person for the audit before the audit, during the audit or after the audit is completed;
 (b) requirements for reports to be provided in relation to an audit.