TRADEX SCHEME ACT 1999 - SECT 24 Audit powers

Commonwealth Numbered Acts

Audit powers

(1): An authorised officer has the powers conferred by this section but may not exercise the power to enter premises:

(a): except with the consent of the occupier of the premises or under the authority of a monitoring warrant issued under section 25; and
(b): if the occupier of the premises requires the officer to produce his or her identity card for inspection by the occupier—unless the officer complies with the requirement.

(2): An authorised officer has power to do all or any of the following in respect of the holder of a tradex order:

(a): to require the holder, within a period specified by the officer, to make available for examination by the officer in accordance with subsection (3) specified documents:

(i): which are in the holder's possession, or to which the holder has access; and
(ii): which are relevant to whether any disqualifying circumstances exist in relation to the holder;

(b): to require the holder to demonstrate to the officer the operation of any record-keeping or accounting system used in respect of the nominated goods;
(c): to conduct testing of any such record-keeping or accounting system in order to determine its accuracy in respect of the nominated goods;
(d): if the holder has indicated, or documents made available by the holder indicate, that nominated goods have been, are, or may be, on particular premises—subject to subsection (1), to enter the premises;
(e): to search, with such assistance as is necessary, for any nominated goods on premises so entered and:

(i): to examine any such goods that are on the premises and, for that purpose, to open (including to break open) any container in which any such goods are, or may be, stored; and
(ii): to take and retain samples of any such goods;

(f): to examine, and to make and retain copies of, or take and retain extracts from, any documents made available in accordance with a requirement under paragraph (a) or found on premises entered under paragraph (d);
(g): to require the holder, an agent of the holder, or an employee of the holder or of such an agent, to answer any questions about:

(i): any documents referred to in paragraph (f); or
(ii): any record-keeping or accounting system referred to in paragraph (b); or
(iii): the nominated goods.

: Note: The Secretary has power to extend the period specified in a requirement made under paragraph (2)(a) (see section 43).

(3): A requirement under paragraph (2)(a) to make documents available for examination by an authorised officer must be complied with either:

(a): by sending or giving the documents (or copies of the documents that are certified, in a manner acceptable to the officer, to be true copies) to the officer for examination; or
(b): by notifying the officer that the documents may be examined, at any reasonable time, by the officer at the premises where they are kept and allowing the officer so to examine them.

(4): The occupier of premises entered by an authorised officer under paragraph (2)(d) must provide the officer with all reasonable facilities for the effective exercise of the officer's powers.

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