269Relevant person for an audit

269  Relevant person for an audit

  The relevant person for an audit under this Part is as follows:

 (a) for an audit of export operations carried out at an accredited property or covered by the accreditation of the property—the manager of the property;

 (b) for an audit of export operations carried out at a registered establishment or covered by the registration of the establishment—the occupier of the establishment;

 (c) for an audit of export operations covered by an approved arrangement—the holder of the approved arrangement;

 (d) for an audit of export operations covered by an export licence—the holder of the export licence;

 (e) for an audit of export operations carried out in relation to a kind of prescribed goods by a person who has applied for an export permit for the goods—the person who applied for the export permit;

 (f) for an audit of export operations carried out in relation to a kind of prescribed goods by a person to whom an export permit for the goods has been issued—the person to whom the export permit was issued;

 (g) for an audit of export operations carried out in relation to a kind of goods by a person who has applied for a government certificate or a tariff rate quota certificate in relation to the goods—the person who applied for the certificate;

 (h) for an audit of export operations carried out in relation to a kind of goods by a person to whom a government certificate or a tariff rate quota certificate in relation to the goods has been issued—the person to whom the certificate was issued;

 (i) for an audit of export operations carried out in circumstances prescribed by rules made for the purposes of paragraph 266(1)(g)—the person who carried out the export operations;

 (j) for an audit under section 267—the person to whom the audit relates.