264Tariff rate quota systems

264  Tariff rate quota systems  (1) The rules may make provision for and in relation to the establishment and administration of a system, or systems, of tariff rate quotas for the export of goods.  (a) determining the amount of tariff rate quota for the export of goods for a period;  (b) methods for determining tariff rate quota entitlements for the export of goods;  (c) establishing and maintaining a register of tariff rate quota entitlements;  (d) surrender, transfer, variation, and revocation of tariff rate quota entitlements;  (e) tariff rate quota certificates, including revocation of certificates;  (f) imposing conditions, including variation and revocation of conditions;  (g) auditing and reporting requirements.  (3) The Secretary may give written directions to be complied with by a particular person or body in relation to a matter covered by rules made for the purposes of this section.  (4) If a direction given under this section is inconsistent with rules made for the purposes of this section, the direction prevails and the rules, to the extent of the inconsistency, do not have any effect. Chapter 9—Powers and officials Part 1—Audits 265  Simplified outline of this Part The Secretary may require an audit to be conducted:  (a) of export operations carried out in certain circumstances; or  (b) in relation to the performance of functions and the exercise of powers under this Act by certain persons. An audit may be conducted by an authorised officer or an approved auditor. An approved auditor is a person, or a person included in a class of persons, approved by the Secretary or a person included in a class of persons specified by the rules. The Secretary may require a single audit, or a program of audits, to be conducted. Notice of an audit is not required to be given. However, an auditor must comply with the requirements provided by this Part or the rules in relation to the conduct of an audit. An auditor may exercise certain powers for the purpose of conducting an audit. An approved auditor may charge a fee in relation to things done in the performance of the approved auditor’s functions or the exercise of the approved auditor’s powers under this Act.