15—Amendment of section 24—Audit of trust accounts
(1) Section 24(1)—delete "A conveyancer" and substitute:
Subject to this section, a conveyancer
(2) Section 24—after subsection (1) insert:
(1a) If no trust money was held in a conveyancer's trust account during a particular audit period, no audit or statement is required under subsection (1) in relation to that period but the conveyancer must make and lodge with the Commissioner a declaration, in a form approved by the Commissioner, setting out the reasons for not holding any money in the trust account during that period.
(3) Section 24(3) and (4)—delete "the audit statement or declaration" wherever occurring and substitute in each case:
an audit statement or a declaration required under this section