Commonwealth Numbered Acts

SUPERANNUATION ACT 1976 No. 31, 1976 - SECT 44

44. (1) The Trust shall cause proper accounts and records to be kept in
respect of the Fund.

(2) The Commissioner shall furnish to the Trust such information as is in his
possession and is necessary for the purpose of enabling the accounts and
records referred to in sub-section (1) to be kept.

(3) The Auditor-General, or an officer authorized by him, is entitled at all
reasonable times to full and free access to all accounts, records, documents
and papers which are in the custody of the Trust relating directly or
indirectly to the receipt or payment of moneys into or out of the Fund or to
the acquisition, receipt, custody or disposal of assets by the Trust.

(4) The Auditor-General, or an officer authorized by him, may make copies of,
or take extracts from, any such accounts, records, documents or papers.

(5) The Auditor-General, or an officer authorized by him, may require any
person to furnish him with such information in the possession of the person or
to which the person has access as the Auditor-General or authorized officer
considers necessary for the purposes of the functions of the Auditor-General
under this Act and the person shall comply with the requirement.

(6) The person who contravenes sub-section (5) is guilty of an offence and is
punishable upon conviction by a fine not exceeding $200.