112Audit period

#### 112 Audit period 112 Audit period > > (1) The audit period applicable to a person is the year ending on 30 June or such other period as the Secretary may fix in respect of the person under this section. > > > (2) The Secretary may by order in writing served on a person fix some other period as the audit period applicable to the person. > > > (3) Such an order may be made on the application of the person or on the Secretary’s own initiative. > > > (4) Such an order may be made with such limitations as to time or circumstances, and subject to such conditions, as the Secretary considers appropriate.