Gas Supply Act 2003
sec.270ZIIndependent auditor may require reasonable help or information
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sec.270ZI Independent auditor may require reasonable help or information
An independent auditor appointed under section 270ZG to carry out an audit concerning a distributor may require the distributor to give the auditor— reasonable help to carry out the audit; or access to the distributor’s premises and records help from the distributor’s employees information, in a form reasonably required by the auditor, to help the auditor carry out the audit. A distributor required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the distributor has a reasonable excuse. Maximum penalty—1000 penalty units. If the distributor is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual. s 270ZI ins 2006 No. 60 s 145 amd 2014 No. 48 s 183 sch 1 (sec.270ZI-ssec.1) An independent auditor appointed under section 270ZG to carry out an audit concerning a distributor may require the distributor to give the auditor— reasonable help to carry out the audit; or access to the distributor’s premises and records help from the distributor’s employees information, in a form reasonably required by the auditor, to help the auditor carry out the audit. (sec.270ZI-ssec.2) A distributor required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the distributor has a reasonable excuse. Maximum penalty—1000 penalty units. (sec.270ZI-ssec.3) If the distributor is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual.
- (a) reasonable help to carry out the audit; or Examples— • access to the distributor’s premises and records • help from the distributor’s employees
- • access to the distributor’s premises and records
- • help from the distributor’s employees
- (b) information, in a form reasonably required by the auditor, to help the auditor carry out the audit.
- • access to the distributor’s premises and records
- • help from the distributor’s employees