Food Act 2006
sec.163Obstructing auditor
Start here
Get a plain-English read of sec.163
Turn the raw legal text into a practical explanation grounded in Food Act 2006.
sec.163 Obstructing auditor
A person must not obstruct an auditor in the conduct of an audit, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. If a person has obstructed an auditor and the auditor decides to proceed with the conduct of the audit, the auditor must warn the person that— it is an offence to obstruct the auditor unless the person has a reasonable excuse; and the auditor considers the person’s conduct an obstruction. In this section— obstruct includes hinder and attempt to obstruct or hinder. (sec.163-ssec.1) A person must not obstruct an auditor in the conduct of an audit, unless the person has a reasonable excuse. Maximum penalty—100 penalty units. (sec.163-ssec.2) If a person has obstructed an auditor and the auditor decides to proceed with the conduct of the audit, the auditor must warn the person that— it is an offence to obstruct the auditor unless the person has a reasonable excuse; and the auditor considers the person’s conduct an obstruction. (sec.163-ssec.3) In this section— obstruct includes hinder and attempt to obstruct or hinder.
- (a) it is an offence to obstruct the auditor unless the person has a reasonable excuse; and
- (b) the auditor considers the person’s conduct an obstruction.