Document ID: chunk:federal_register_of_legislation:F2025C00088:reg:125
Version: federal_register_of_legislation:F2025C00088
Segment Type: reg
Provision Reference: reg 125
Character Range: 184243–185563

125  Audits
 (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 a kind of goods covered by Chapter 3 of this instrument carried out by:
 (a) a person who has applied for a tariff rate quota certificate in relation to the goods; or
 (b) a person to whom a tariff rate quota certificate in relation to the goods has been issued (whether or not the certificate has been revoked).
Note: The Secretary may require an audit to be conducted of the export operations under paragraph 266(1)(f) of the Act. Part 1 of Chapter 9 of the Act and this section provide for the conduct of an audit.
 (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.