94Audit report to accompany eligible revenue return

94 Audit report to accompany eligible revenue return

(1) An eligible revenue return must be accompanied by a report of an approved auditor that: (a) is in a form approved in writing by the ACMA; and (b) states that the auditor has audited the return; and (c) contains a determination, in the terms specified in the form, of the auditor’s opinion; and (d) states that the auditor has been given sufficient information and assistance in order to audit the return; and (e) includes all other statements and information required by the form to be included. (2) The ACMA may, by written notice given to a person, exempt the person from subsection (1). (3) A notice under subsection (2) is not a legislative instrument. (4) The ACMA may, by legislative instrument, determine that a specified person is an approved auditor for the purposes of this section.

Note: For specification by class, see subsection 13(3) of the Legislative Instruments Act 2003.