The following provisions apply in relation to an inquiry that is conducted by the Commissioner under paragraph 40(1)(b ) or (c) (w ith references to the Auditor - General being replaced by references to the Commissioner):
(a) sections 32, 33 and 35 of the Auditor - General Act 1997 ;
(b) any other provisions of the Auditor - General Act 1997 , or of regulations under that Act, that are relevant to the operation of section 32, 33 or 35 of that Act.