31Other circumstances in which Secretary may require audit

31 Other circumstances in which Secretary may require audit

(1) For the purposes of paragraph 266(1)(g) of the Act, the Secretary may require an audit to be conducted of export operations in relation to feed grain carried out by: (a) a person who has applied to reserve an amount of tariff rate quota entitlement in relation to feed grain; or (b) a person for whom an amount of tariff rate quota entitlement has been reserved for export in relation to feed grain (whether or not the entitlement has been revoked).

Note: An audit may also be conducted of export operations carried out in relation to feed grain by a person who has applied for a tariff rate quota certificate or to whom a tariff rate quota certificate has been issued (see paragraph 266(1)(f) of the Act). Part 1 of Chapter 9 of the Act and section 32 of this instrument provide for the conduct of an audit.

(2) For the purposes of paragraph 266(2)(f) of the Act, an audit may relate to whether a matter stated in connection with an application to reserve an amount of tariff rate quota entitlement in relation to feed grain is correct.