New Zealand Legislation: Acts
Acts are laws made by Parliament
(1) For the purposes of conducting an audit, any Auditor specifically or generally authorised in writing in that behalf by a Minister may from time to time require any person (being an industry organisation, a person collecting levies, a person who is or may be liable to pay levies, or any employee or officer of an industry organisation or any such person) to produce for inspection within a reasonable period specified by the Auditor any records or accounts in the possession or under the control of that person (being records or accounts that are required to be kept under this Act or by a levy order), and may take copies of or extracts from any such document.
(2) Every authorisation under subsection (1) of this section shall contain—
(a) A reference to this section; and
(b) The full name of the Auditor; and
(c) A statement of the powers conferred on the Auditor by subsection (1) of this section.
(3) Subject to section 16(2) of this Act, except in respect of a prosecution under this Act or an action for the recovery of any amount due under this Act, no Auditor who exercises powers under this section shall disclose to any other person (other than a Minister or a person authorised in that behalf by a Minister) any information obtained by the Auditor as a result of the exercise of the power.
(4) Notwithstanding subsection (3) of this section, the Official Information Act 1982 applies in respect of any information held by a Minister that was obtained pursuant to this section.