37Access to banking information about auditable entities

#### 37 Access to banking information about auditable entities 37 Access to banking information about auditable entities > > (1) An authorised person may require the provider of a banking service (including a banking account) to an auditable entity to do any of the following— > > > > > (a) provide the authorised person with banking information, in accordance with the requirement, about the entity, > > > > > (b) without limiting paragraph (a), produce to the authorised person any book, account, record or document relating to the entity and under the custody or control of the provider. > > > (2) A provider of a banking service must comply with a requirement made of the provider under subsection (1). > > > > Maximum penalty—20 penalty units. > > > (3) In this section— > > > > banking information about an auditable entity means— > > > > > (a) any information about banking services the entity receives (including information about the entity’s banking accounts), and > > > > > (b) any statements or reports about banking services the entity receives. > > > > provider of a banking service means the authorised deposit-taking institution or other entity that provides the service to the auditable entity concerned (whether under a State financial service agreement within the meaning of the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055) or otherwise). > > **s 37:** Am 1996 No 24, Sch 1. Subst 2018 No 70, Sch 2\[8\].