13CDuty to provide reasonable facilities and assistance for audit

13C Duty to provide reasonable facilities and assistance for audit

(1) A person affected by an audit required to be conducted under rules made for the purposes of subsection 13B(1) must provide the person conducting the audit (the audit team leader), and any person assisting the audit team leader in the conduct of the audit, with all reasonable facilities and assistance necessary for the effective exercise of the audit team leader’s duties in relation to the audit.

Civil penalty: 250 penalty units.

(2) A person is affected by an audit if the person is any of the following: (a) the person being audited; (b) if the audit relates to compliance with section 11 so far as that section relates to the giving of reports that relate to MSO activities undertaken in relation to MSO products by a regulated entity: (i) the regulated entity; or (ii) if the regulated entity has an Australian controlling corporation—the Australian controlling corporation; or (iii) any entity in possession of stocks of an MSO product that are held (within the meaning of section 19 of the Fuel Security Act 2021) by the regulated entity; (c) if the audit relates to compliance with section 11 so far as that section relates to the giving of reports that relate to the refining of FSSP fuels by a constitutional corporation—the constitutional corporation. (3) The following expressions used in subsection (2) have the same meaning as in the Fuel Security Act 2021: (a) FSSP fuels; (b) MSO activity; (c) MSO product; (d) regulated entity.