35Audit required but not commenced before commencement time

35 Audit required but not commenced before commencement time

Audit in relation to tariff rate quota certificate (1) If: (a) the Secretary had, under section 31 of this instrument as in force before the commencement time, required an audit to be carried out in relation to a tariff rate quota certificate or certificates issued to a person; and (b) the audit had not commenced before the commencement time; the requirement is taken to be a requirement under paragraph 266(1)(f) of the Act for an audit to be conducted of export operations carried out by the person in relation to feed grain. Audit in relation to reserved tariff rate quota entitlement (2) If: (a) the Secretary had, under section 31 of this instrument as in force before the commencement time, required an audit to be carried out in relation to an amount or amounts of tariff rate quota entitlement reserved for a person; and (b) the audit had not commencement before the commencement time; the requirement is taken to be a requirement under section 31 of this instrument as in force after the commencement time for an audit to be conducted of export operations carried out by the person in relation to feed grain.