Victorian Current Acts

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AUDIT ACT 1994 - SECT 37

Audio or video recording of attendances

    (1)     The Auditor-General or an authorised person must ensure an attendance by a person required to attend by an information gathering notice is audio or video recorded.

    (2)     Subject to subsection (3), evidence of anything said during an attendance by a person required to attend is inadmissible as evidence against any person in any proceeding before a court or tribunal unless—

        (a)     the attendance was audio or video recorded; and

        (b)     the audio or video recording is available to be tendered in evidence.

    (3)     A court or tribunal may admit evidence of anything said during the attendance by a person required to attend that is otherwise inadmissible because of subsection (2) if the court or tribunal is satisfied that there are exceptional circumstances that justify the admission of the evidence.

    (4)     Unless the Auditor-General or an authorised person considers on reasonable grounds that doing so may prejudice an audit or assurance review, the Auditor-General or authorised person must provide the person who is required to attend with a copy of—

        (a)     the audio or video recording; and

        (b)     any transcript created.

    (5)     If the Auditor-General or an authorised person determines not to provide the person who is required to attend with a copy of the audio or video recording and any transcript of the attendance in accordance with subsection (4), the Auditor-General or authorised person must allow the person to listen to or view the recording of the person's evidence at VAGO premises at any reasonable time.

    (6)     As soon as possible after an attendance, the Auditor-General or authorised person must provide the Victorian Inspectorate with a copy of the audio or video recording and any transcript of the attendance.

S. 38 inserted by No. 12/2019 s. 9.



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