Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Auditor - General may, by written notice, direct a person to do all or any of the following:
(a) to provide the Auditor - General with any information that the Auditor - General requires;
(b) to attend and give evidence before the Auditor - General or an authorised official;
(c) to produce to the Auditor - General any documents in the custody or under the control of the person.
Note: A proceeding under paragraph (1)(b) is a "judicial proceeding" for the purposes of Part III of the Crimes Act 1914 . The Crimes Act prohibits certain conduct in relation to judicial proceedings.
(2) The Auditor - General may direct that:
(a) the information or answers to questions be given either orally or in writing (as the Auditor - General requires);
(b) the information or answers to questions be verified or given on oath or affirmation.
The oath or affirmation is an oath or affirmation that the information or evidence the person will give will be true, and may be administered by the Auditor - General or by an authorised official.
(3) A person must comply with a direction under this section.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: Section 4AA of the Crimes Act 1914 sets the current value of a penalty unit.
(4) The regulations may prescribe scales of expenses to be allowed to persons who are required to attend under this section.
(5) In this section:
"authorised official" means an official of a non - corporate Commonwealth entity who is authorised by the Auditor - General, in writing, to exercise powers or perform functions under this section.