28Secretary may require audits to be carried out

28 Secretary may require audits to be carried out

Carrying out audits—importers (1) The Secretary may require an audit to be carried out in relation to whether a person who imports a regulated timber product has complied with the due diligence requirements for importing the regulated timber product. Carrying out audits—processors (2) The Secretary may require an audit to be carried out in relation to whether a person covered by subsection (3) who processes a raw log into something other than a raw log has complied with the due diligence requirements for processing the raw log. (3) A person is covered by this subsection if: (a) the person is a constitutional corporation; or (b) the person processes the raw log: (i) in the course of, or for the purposes of, trade and commerce with other countries, or among the States or between a State and a Territory; or (ii) on behalf of a constitutional corporation; or (iii) for the purposes of supplying timber products to a constitutional corporation; or (iv) on behalf of the Commonwealth or a Commonwealth authority; or (v) for the purposes of supplying timber products to the Commonwealth or a Commonwealth authority. Single audit or program of audits may be required (4) The Secretary may require a single audit, or a program of audits, to be conducted.