80ASecretary must make information available to other auditors

80A Secretary must make information available to other auditors

80A Secretary must make information available to other auditors

(1) The Secretary must make a relevant document available for inspection by an auditor appointed to make an audit of the records and documents of a person who has been the subject of an earlier audit.

(2) In this section—

audit means an audit carried out for the purposes of this Division.

relevant document means either of the following that relate to the person the subject of the audit—

(a) a report on an audit received under section 80(1),

(b) a notice given to the Secretary under section 77.

s 80A: Ins 2023 No 7, Sch 1.4[2].