50Audits

#### 50 Audits Operations in relation to which audit may be required (1) The Secretary may, in writing, require an audit to be conducted of any of the following: (a) operations purportedly covered by an import proposal that is or was covered by an import permit; (b) operations purportedly covered by an export proposal that is or was covered by an export permit; (c) operations purportedly covered by a transit proposal that is or was covered by a transit permit; (d) operations that are or were covered by an order under Part 3; (e) operations that are or were purportedly covered by a notification under subsection 33G(1); (f) operations that are or were carried out, or proposed to be carried out, in any other circumstances prescribed by the regulations for the purposes of this paragraph. Matters to which audit must relate (2) An audit under subsection (1) must relate to whether operations referred to in a paragraph of subsection (1): (a) are covered by any permit, order or notification referred to in that paragraph; or (b) are complying, have complied, or will comply with any permit, order or notification referred to in that paragraph; or (c) are complying, have complied, or will comply with any requirement of, or made under, this Act; or (d) if a notification is referred to in that paragraph—would likely result in the Minister still being satisfied of the criteria in subsection 33G(1) were the Minister to consider making the notification again; or (e) are complying, have complied, or will comply with any other matter relating to the operation of this Act prescribed by the regulations for the purposes of this paragraph. (3) An audit under subsection (1) may deal with anything that is: (a) reasonably necessary for the effective conduct of the audit; or (b) incidental to the matter to which the audit relates. Who may conduct audit (4) An audit under this section must be conducted by an inspector.