(1)  For the purpose of an audit, the Auditor-General, or an authorised person, is entitled to full and free access at all reasonable times to –

(a) all accounts, information, documents, systems and records that the Auditor-General considers to be relevant to the audit; or

(b) public money or other money; or

(c) public property or other property –

that is or are in the possession of any person and the Auditor-General or an authorised person may make copies of or take extracts from any of the accounts, information, documents and records.

(2)  For the purpose of subsection (1) , the Auditor-General may cause a search to be made in, and extracts to be taken from, anything in the custody of the Treasurer or in any office of any person, without paying any fee for doing so.

(3)  Subject to subsection (6) , the Auditor-General or an authorised person may, at all reasonable times, enter and remain on any premises in order to exercise powers under this section.

(4)  A person who prevents the Auditor-General or an authorised person from entering premises under this section is guilty of an offence and is liable on summary conviction to a fine not exceeding 500 penalty units.

(5)  If an authorised person enters, or proposes to enter, premises under this section, the occupier must provide the authorised person with all reasonable facilities for the effective exercise of powers under this section.

Penalty:  Fine not exceeding 500 penalty units.

(6)  An authorised person is not entitled to enter or remain on premises if the authorised person fails to produce a written authority on being asked by the occupier to produce proof that the entry is authorised.