137Audit required but not commenced before commencement time

137 Audit required but not commenced before commencement time

(1) This section applies if: (a) the Secretary had, under section 125 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. (2) 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 the kind of goods for which the tariff rate quota certificate or certificates were issued.