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\[2\].