Western Australian Current Acts

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MOTOR VEHICLE DEALERS ACT 1973 - SECT 32J

32J .         Special audit of trust account, Commissioner may order

        (1)         The Commissioner may exercise the power in subsection (2) if the Commissioner is of the opinion that it is desirable to do so because of the circumstances, or the alleged circumstances, of a dealer’s business.

        (2)         The Commissioner may —

            (a)         at any time order that a special audit of a trust account of a dealer shall be carried out by a registered company auditor at the expense of the dealer; and

            (b)         for that purpose —

                  (i)         appoint the auditor; and

                  (ii)         specify the information that is to be furnished, and the time within which the auditor is to report, to the Commissioner.

        (3)         Where an order is made under subsection (2) in respect of a trust account of a dealer, the dealer shall do all things that are necessary to be done on his part to enable the audit to be completed.

        Penalty: $5 000.

        [Section 32J inserted: No. 4 of 2002 s. 57; amended: No. 58 of 2011 s. 50.]



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