Document ID: chunk:federal_register_of_legislation:C2024C00489:section:55
Version: federal_register_of_legislation:C2024C00489
Segment Type: section
Provision Reference: s 55
Character Range: 170115–170758

55  Powers of auditors
 (1) For the purpose of conducting an audit, an auditor may request a person who the auditor reasonably believes has information or documents that are relevant to the audit to answer questions, provide information in writing, or produce the documents.
Note: A person may commit an offence or be liable to a civil penalty if the person provides false or misleading information or documents (see sections 137.1 and 137.2 of the Criminal Code).
 (2) An auditor may make copies of, or take extracts from, a document or record produced under subsection (1).

Part 5AA—Enforcement powers

Division 1—Civil penalty provisions