Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Secretary must issue an identity card to an auditor.
Form of identity card
(2) The identity card must:
(a) satisfy the requirements prescribed by the regulations; and
(b) contain a recent photograph of the auditor.
Offence
(3) A person commits an offence if:
(a) the person has been issued with an identity card; and
(b) the person ceases to be an auditor; and
(c) the person does not, as soon as practicable after so ceasing, return the identity card to the Secretary.
(4) An offence against subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code .
Defence--card lost or destroyed
(5) Subsection (3) does not apply if the identity card was lost or destroyed.
Note: A defendant bears an evidential burden in relation to the matter in this subsection (see subsection 13.3(3) of the Criminal Code ).
Auditor must carry card
(6) An auditor must carry his or her identity card at all times when exercising powers as an auditor.