51CPowers of auditors

51C Powers of auditors

(1) A person conducting an audit or investigation of a cemetery trust under section 51 may, at any reasonable time, enter any premises of the cemetery trust (other than residential premises) for the purposes of the audit or investigation and may—

(a) inspect any records of the cemetery trust;

(b) copy or make extracts of any relevant records of the cemetery trust;

(c) ask questions of any person—

(i) employed or engaged by the cemetery trust (whether in a paid or honorary capacity); or

(ii) who is a member of the cemetery trust.

(2) A person referred to in subsection (1)(c) must cooperate with a person conducting an audit or investigation of a cemetery trust under section 51, to the extent that the person is capable of doing so.

(3) Without limiting subsection (2), a person conducting the audit or investigation who enters any premises of a cemetery trust under this section may direct a person referred to in subsection (1)(c)(i) or (ii) to—

(a) produce a document or part of a document that is in the person's possession or control;

(b) operate equipment to access information from that equipment;

(c) answer any questions put by the person conducting the audit or investigation.

S. 51D inserted by No. 61/2009 s. 37.