Charitable Trusts Act 2022 (WA)

Western Australia Charitable Trusts Act 2022 Western Australia Charitable Trusts Act 2022 Contents Part 1 — Preliminary 1. Short title 2 2. Commencement 2 3. Act binds Crown 2 4. Terms used 2 Part 2 — Charitable recreational facilities 5. Recreational facilities for charitable purposes 4 6. General savings of law relating to charitable trusts 4 7. Savings for Charitable Trusts Act 1962 5 Part 3 — Schemes for property held for charitable purposes 8. Terms used 6 9. Application of Part 6 10. Property disposed of for other charitable purposes 6 11. Combining property held for same or similar purpose 7 12. Extension or variation of powers or specification or variation of mode of administration 8 13. Schemes for approval 9 14. Submitting schemes to Attorney General 10 15. Attorney General's fees for considering schemes and preparing scheme reports 11 16. Applications for approval of schemes by Attorney General 11 17. Approval of scheme by Attorney General 12 18. Approval of scheme by Court 13 19. Application for Court approval must be advertised 14 20. Opposition to application for scheme 15 21. Jurisdiction of Court in respect of schemes 15 22. Power to make an order despite non‑compliance with procedural requirements 16 23. Administration of property through schemes 16 24. Expenses of scheme 16 25. Restrictions on approval of schemes 17 26. Holder of property to transfer it in accordance with scheme 17 27. Savings for Charitable Trusts Act 1962 18 Part 4 — Investigation of charitable trusts 28. Terms used 19 29. Western Australian Charitable Trusts Commission established 20 30. Functions of the Western Australian Charitable Trusts Commission 21 31. Complaints relating to charitable trusts or classes of charitable trusts 21 32. Investigation of charitable trusts 22 33. Powers under Royal Commissions Act 1968 23 34. Western Australian Charitable Trusts Commission's power to carry out audits of charitable trust accounts 24 35. Power to enter premises 25 36. Consequences of disclosure of privileged documents or information 25 37. Confidentiality 26 38. Protection from liability for complainants and providers 29 39. False or misleading information 29 40. Failure to comply with requirement 30 41. Investigator's report 30 42. Investigator's report may be published, tabled and provided to certain persons by Attorney General 31 43. Recovery of costs and expenses of investigation of charitable trust 32 Part 5 — Proceedings in relation to charitable trusts 44. Proceedings to enforce or vary charitable trusts 33 45. Proceedings relating to persons involved in administration of charitable trusts 34 46. Certain persons unfit to be involved in administration of charitable trusts 35 47. Conduct of proceedings related to charitable trusts 37 Part 6 — Gifts by certain trusts for philanthropic purposes 48. Terms used 38 49. Prescribed trust: trust instrument containing express power to give to eligible recipients 39 50. Prescribed trust: trust instrument not containing express power to give to eligible recipients 39 51. Ancillary provisions 39 52. Validation provisions for period preceding former commencement day 40 53. Validation and transitional provisions for period preceding commencement of this Part 41 Part 7 — Miscellaneous 54. Protection from liability for persons performing functions under Act 43 55. Regulations 43 Part 8 — Repeal, savings and transitional provisions and consequential amendment 56. Charitable Trusts Act 1962 repealed 44 57. Savings and transitional provisions for Charitable Trusts Act 1962 44 58. Freedom of Information Act 1992 amended 45 Notes Compilation table 46 Defined terms Western Australia Charitable Trusts Act 2022 An Act — * to affect the law relating to charitable trusts; and * to repeal the Charitable Trusts Act 1962; and * to make a consequential amendment to the Freedom of Information Act 1992. Part 1 — Preliminary 1. Short title This is the Charitable Trusts Act 2022. 2. Commencement This Act comes into operation as follows — (a) Part 1 — on the day on which this Act receives the Royal Assent; (b) the rest of the Act — on a day fixed by proclamation, and different days may be fixed for different provisions. 3. Act binds Crown This Act binds the Crown in right of Western Australia and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities. 4. Terms used In this Act — administration, of a charitable trust or property held for a charitable purpose, includes management of the trust or property (as the case requires); approved scheme means a scheme approved under Part 3; charitable purpose — (a) means a purpose that is charitable under the law of this State; and (b) includes a charitable purpose as defined in the Charities Act 2013 (Commonwealth) section 12; charitable trust means a trust for a charitable purpose; Court means the Supreme Court; investigation and investigator have the meanings given in section 32(1); involved in the administration, of a charitable trust or property held for a charitable purpose, means employed, engaged or otherwise concerned (including as trustee) in the administration of the charitable trust or property (as the case requires); property — (a) means any real or personal property; and (b) includes money; property held for a charitable purpose means property that is held on trust for, or is otherwise to be applied to, a charitable purpose. Part 2 — Charitable recreational facilities 5. Recreational facilities for charitable purposes (1) In this section — recreational facilities includes facilities provided for sport or leisure activities. (2) Recreational facilities are taken to be provided for a charitable purpose if — (a) they are provided with the object of improving the conditions of life for the persons for whom the facilities are primarily intended (the intended users); and (b) either — (i) the intended users have need of those facilities because of their youth, age, infirmity or disability, poverty or social and economic circumstances; or (ii) the facilities are to be available to members of the public or a substantial section of the public. (3) The reference in subsection (2) to the provision of recreational facilities includes — (a) the provision of premises for those facilities and the maintenance of grounds and buildings of those premises; and (b) the organising of any activity for the purposes of those facilities. 6. General savings of law relating to charitable trusts (1) Nothing in this Part detracts from the principle that a purpose must be for the public benefit in order to be charitable. (2) Nothing in this Part restricts the purposes that are to be regarded as charitable independently of this Part. 7. Savings for Charitable Trusts Act 1962 (1) In this section — commencement day means the day on which the Charitable Trusts Act 1962 came into operation. (2) Nothing in this Part applies — (a) to make charitable a trust existing before commencement day; or (b) to validate the disposition of any property before commencement day. (3) Nothing in this Part affects any order made in legal proceedings before commencement day. (4) Nothing in this Part requires anything properly done before commencement day, or anything done or to be done under a contract entered into before commencement day, to be treated for any purpose as wrongful or ineffective. Part 3 — Schemes for property held for charitable purposes 8. Terms used In this Part — Principal Registrar has the meaning given in the Supreme Court Act 1935 section 4(1); scheme report has the meaning given in section 14(3)(a). 9. Application of Part This Part applies to property held for a charitable purpose whether or not the charitable purpose is defined by an approved scheme. 10. Property disposed of for other charitable purposes (1) This section applies to property held for a charitable purpose (the original purpose) if — (a) it is impossible, impracticable or inexpedient to carry out the original purpose; or (b) the amount available is inadequate to carry out the original purpose; or (c) the original purpose has already been effected; or (d) the original purpose is unlawful or uncertain; or (e) the value of the property is greater than is necessary for the original purpose. (2) The property (or, in the case of subsection (1)(e), the surplus property) must, in accordance with an approved scheme, be applied to some other charitable purpose (an alternative charitable purpose) that is as close as possible to the original purpose. (3) Subsection (2) may be applied so as to restore, with or without modification, the original purpose if this becomes possible. (4) In any of the circumstances referred to in subsection (1)(a) to (e), the persons in whom the property is vested must, as soon as reasonably practicable after becoming aware of those circumstances, submit to the Attorney General for approval a scheme for the application of the property to an alternative charitable purpose. (5) A failure by a person in whom the property is vested to comply with subsection (4) constitutes a ground for removal under section 45(1)(b). (6) Nothing in the Charitable Collections Act 1946 section 16 prevents the application of this section. (7) This section extends to property held for a charitable purpose immediately before the commencement of this section. 11. Combining property held for same or similar purpose (1) This section applies to property held for a charitable purpose (the original property) if — (a) the charitable purpose (the original purpose) could be more effectively carried out by combining the original property with other property held for a charitable purpose (the other property); and (b) the other property is held for a charitable purpose that is the same as, or similar to, the original purpose. (2) The original property may be combined, and jointly administered and applied, with the other property in accordance with an approved scheme. (3) This section extends to property held for a charitable purpose immediately before the commencement of this section. 12. Extension or variation of powers or specification or variation of mode of administration (1) This section applies to property held for a charitable purpose if the administration of the property could be facilitated by — (a) extending or varying the powers of the persons in whom the property is vested; or (b) specifying or varying the mode of administering the property. (2) The application of this section extends to the extension or variation of the powers of the persons in whom the property is vested, and to the specification or variation of a mode of administering the property, in relation to — (a) an invalid accumulation clause; and (b) an accumulation clause that will become invalid at the conclusion of the perpetuity period. (3) In accordance with an approved scheme, the powers of the persons in whom the property is vested may be extended or varied, and the mode of administering the property may be specified or varied, if the extension, variation or specification is consistent with the charitable purpose to which the property is to be applied. (4) If an action referred to in subsection (1)(a) or (b) becomes necessary for the administration of the property, the persons in whom the property is vested must, as soon as reasonably practicable after the action becomes necessary, submit to the Attorney General for approval a scheme that effects the action. (5) A failure by a person in whom the property is vested to comply with subsection (4) constitutes a ground for removal under section 45(1)(b). (6) Nothing in this section restricts the powers that are or may be conferred by or under any law of the State on the Court or the persons in whom the property is vested. (7) This section extends to property held for a charitable purpose immediately before the commencement of this section. 13. Schemes for approval (1) Persons in whom property held for a charitable purpose is vested must prepare, and submit to the Attorney General, a scheme if they want the property to be dealt with in accordance with an approved scheme. (2) The scheme must relate to — (a) if section 10 applies — the application of the property for an alternative charitable purpose as defined in section 10(2); or (b) if section 11 applies — the combination and joint administration and application of the property referred to in that section; or (c) if section 12 applies — (i) the extension or variation of the powers of the persons in whom the property is vested; or (ii) the specification or variation of the mode of administering the property. (3) If section 11 applies, the persons in whom the property to be combined is vested must jointly prepare, and seek approval for, the scheme. (4) If the consideration by the Court or the Attorney General (as the case requires) of 2 or more schemes will involve consideration of substantially similar issues, the persons in whom the property is vested may jointly prepare, and seek approval for, the schemes. 14. Submitting schemes to Attorney General (1) A scheme submitted to the Attorney General must be accompanied by — (a) full details of all the facts in light of which it is proposed to apply property under the scheme; and (b) copies of any instruments necessary to understand the scheme. (2) The Attorney General may remit the scheme to the persons in whom the property is vested for consideration of any amendments suggested by the Attorney General. (3) Except as provided in subsection (5), the Attorney General must — (a) prepare a report (a scheme report) in writing on the scheme as submitted by the persons in whom the property is vested after those persons have considered any amendments suggested by the Attorney General; and (b) give a copy of the scheme report to the persons in whom the property is vested. (4) A scheme report must address the matters referred to in section 25(1). (5) The Attorney General is not required to prepare a scheme report if the Attorney General — (a) approves the scheme under section 16(6)(a); and (b) considers that a scheme report is unnecessary in the circumstances. (6) The Attorney General must make the scheme and scheme report available for inspection by the public free of charge. 15. Attorney General's fees for considering schemes and preparing scheme reports (1) The Attorney General may charge persons submitting a scheme under section 14 reasonable fees for the costs and expenses (including legal costs) incurred by the Attorney General in considering the scheme and preparing a scheme report. (2) The Attorney General's legal costs must be charged in accordance with — (a) a legal costs determination made for the purposes of this section under the Legal Profession Uniform Law Application Act 2022 section 133(5); or (b) if paragraph (a) does not apply, in accordance with a legal costs determination in respect of contentious business before the Court made under the Legal Profession Uniform Law Application Act 2022 section 133(1)(b)(i). (3) For the purposes of subsection (2), a reference in the Legal Profession Uniform Law Application Act 2022 section 133 to a law practice includes a reference to any person providing legal services to the Attorney General in considering the scheme and preparing a scheme report. 16. Applications for approval of schemes by Attorney General (1) This section applies in relation to a scheme if — (a) the value of the property to which the scheme relates is less than $100 000, or any greater amount prescribed for the purposes of this paragraph; or (b) income in the previous financial year from the property to which the scheme applies was less than $20 000, or any greater amount prescribed for the purposes of this paragraph. (2) For the purposes of subsection (1)(a), the value of the property must be determined without regard to any limits on use imposed by a charitable purpose to which the property is to be applied. (3) In relation to a scheme jointly prepared under section 13(3) or (4), this section applies only if subsection (1) applies to each of the sets of property to be combined for the purposes of the scheme. (4) The persons in whom the property is vested may apply to the Attorney General for approval of the scheme. (5) The application must be made in writing. (6) After receiving the application, the Attorney General must, in accordance with section 25(1) — (a) approve the scheme as submitted by the persons in whom the property is vested after those persons have considered any amendments suggested by the Attorney General under section 14(2); or (b) refuse to approve the scheme. (7) Before making a decision under subsection (6), the Attorney General — (a) may require the persons in whom the property is vested to give public notice of the scheme in any manner the Attorney General thinks fit; and (b) must have regard to any representations made to the Attorney General by any person considered by the Attorney General to have an interest in the matter. 17. Approval of scheme by Attorney General (1) If the Attorney General approves a scheme, the Attorney General must give to the persons in whom the property is vested — (a) a written notice of the approval (an approval notice); and (b) if the Attorney General has prepared a scheme report in relation to the scheme — a copy of the report together with the approval notice. (2) The persons in whom the property is vested must ensure that the approval notice is published in the Gazette within 28 days after the notice is received by the persons. (3) A failure by a person in whom the property is vested to comply with subsection (2) constitutes a ground for removal under section 45(1)(b). (4) The approval of a scheme by the Attorney General takes effect at the time it is granted or a later time specified in the approval notice. (5) The Attorney General may approve a scheme despite non‑compliance with the procedural requirements of this Part in relation to the scheme. (6) If the Attorney General refuses to approve the scheme — (a) the Attorney General must set out the reasons for that decision in a scheme report; and (b) the persons in whom the property is vested may apply to the Court under section 18(1) for approval of the scheme. 18. Approval of scheme by Court (1) The persons in whom the property is vested may, at any time after receipt of a scheme report relating to a scheme submitted by them to the Attorney General, apply to the Court for approval of the scheme. (2) The application must be accompanied by a copy of the scheme and the scheme report. (3) The Court must make the application, scheme and scheme report available for inspection by the public free of charge. (4) The persons in whom the property is vested must ensure that notice, in a form approved by the Principal Registrar, of the Court's approval of the scheme or refusal to approve the scheme is published in the Gazette within 28 days after the order approving or refusing to approve the scheme is made under section 21(4). (5) A failure by a person in whom the property is vested to comply with subsection (4) constitutes a ground for removal under section 45(1)(b). 19. Application for Court approval must be advertised (1) The Court must not consider an application under section 18(1) unless the persons in whom the property is vested give notice of the application in accordance with subsection (2). (2) Notice must be given within a period that is not more than 3 months and not less than 1 month before the date proposed for the consideration of the application — (a) to the public or a person or class of persons having an interest in the application of the property, as directed by the Court; and (b) in a manner approved by the Court. (3) The notice must — (a) give a brief summary of the scheme; and (b) state the date proposed for the hearing of the application by the Court; and (c) require any person wanting to oppose the scheme to give written notice of their intention to do so to the Principal Registrar, the persons in whom the property is vested and the Attorney General not less than 7 days before the date proposed for the hearing of the application. 20. Opposition to application for scheme (1) A person wanting to oppose an application under section 18(1) must give notice of the person's intention to oppose the application to the following — (a) the Principal Registrar; (b) the persons in whom the property is vested; (c) the Attorney General. (2) The notice must be given in writing not less than 7 days before the proposed hearing of the application. 21. Jurisdiction of Court in respect of schemes (1) This section applies if an application for approval of a scheme is made to the Court under section 18(1). (2) The Court may decide which persons are to be heard before it in support of, or in opposition to, the scheme. (3) The Court has jurisdiction and authority to hear and determine all matters relating to the scheme. (4) Subject to section 25, the Court may, as it thinks fit, make an order — (a) approving the scheme with or without modification; or (b) refusing to approve the scheme. (5) The Court may make any order it thinks fit if — (a) a scheme is approved under subsection (4)(a); and (b) the persons in whom the property is vested make a further application for the Court to approve variations to the scheme. 22. Power to make an order despite non‑compliance with procedural requirements The Court may, if it thinks fit, make an order under this Part in relation to a scheme despite non‑compliance with the procedural requirements of this Part in relation to the scheme. 23. Administration of property through schemes (1) An approved scheme may provide that the purposes of the scheme may, in whole or in part, be carried out, and that any property to which the scheme relates may be administered, by any of the following — (a) the trustees of any existing charitable trust; (b) a health service provider as defined in the Health Services Act 2016 section 6; (c) the Public Trustee or any trustees who could be appointed under the Trustees Act 1962. (2) Nothing in this section limits a scheme in making any other provision for carrying out the purposes of the scheme under this Part or for administering any property to which the scheme relates. 24. Expenses of scheme (1) In this section — expenses, of a scheme, means the reasonable expenses of — (a) preparing and advertising the scheme; and (b) obtaining approval for the scheme (including any fees payable under section 15(1)). (2) A scheme prepared and approved under this Part may provide that the expenses of the scheme must be paid out of, and be a charge on, the property to which the scheme relates. (3) If a scheme was jointly prepared under section 13(3) or (4), the scheme may specify how the expenses of the scheme are to be apportioned. 25. Restrictions on approval of schemes (1) The Court or the Attorney General must not approve a scheme under this Part unless satisfied of all of the following — (a) that the scheme is appropriate to carry out each proposed purpose and is not contrary to the law of this State or generally accepted standards of decency and propriety; (b) that the scheme can be approved under this Part; (c) that each proposed purpose under the scheme is a charitable purpose that can be carried out; (d) except as provided in sections 17(5) and 22, that the requirements of this Part have been complied with in relation to the scheme. (2) A refusal of the Court or the Attorney General to approve a scheme under this Part does not prevent fresh steps from being taken under this Part to obtain the approval of any other scheme in respect of the same property. 26. Holder of property to transfer it in accordance with scheme (1) This section applies if a scheme approved by the Court or the Attorney General under this Part designates a person or body to hold or receive property under the scheme. (2) The persons in whom that property is vested must transfer that property to that person or body. (3) When property is transferred under subsection (2), the persons in whom the property was previously vested are no longer liable in respect of any express or implied trust upon which they held the property. (4) Subsection (3) does not remove the liability of the persons in whom the property was previously vested for any default or misappropriation of the property. 27. Savings for Charitable Trusts Act 1962 A scheme approved under the Charitable Trusts Act 1962 Part III is taken to be an approved scheme. Part 4 — Investigation of charitable trusts 28. Terms used In this Part — authorised person means a person who is — (a) 1 or more of the following — (i) a legal practitioner; (ii) an accountant; (iii) a person employed or engaged by the department principally assisting the Attorney General in the administration of this Act; (iv) a person of a prescribed class; and (b) authorised by the Attorney General to conduct, or assist in, an investigation; complaint and complainant have the meanings given in section 31(1); investigator's report has the meaning given in section 41(1); provider means a person who provides a document or information relating to a charitable trust to the Attorney General (directly or via an authorised person) or the Western Australian Charitable Trusts Commission — (a) in response to a requirement; or (b) voluntarily; requirement has the meaning given in section 32(2); Western Australian Charitable Trusts Commission means the commission established under section 29(1). 29. Western Australian Charitable Trusts Commission established (1) The Western Australian Charitable Trusts Commission is established. (2) The Western Australian Charitable Trusts Commission is constituted by — (a) unless paragraph (b) or (c) applies, the Commissioner appointed under the Parliamentary Commissioner Act 1971 section 5(1); or (b) in the circumstances referred to in the Parliamentary Commissioner Act 1971 section 6A(2) — the Deputy Commissioner appointed under section 5(1a) of that Act; or (c) in the circumstances referred to in the Parliamentary Commissioner Act 1971 section 7(2) — the Acting Commissioner appointed under section 7(1) of that Act. (3) The Deputy Commissioner appointed under the Parliamentary Commissioner Act 1971 section 5(1a) has the duties that the Western Australian Charitable Trusts Commission directs. (4) The Parliamentary Commissioner Act 1971 sections 9, 10, 11 and 20(1) apply to the Western Australian Charitable Trusts Commission as if — (a) references in those sections — (i) to the Commissioner were to the Western Australian Charitable Trusts Commission; and (ii) to "this Act" were to the Charitable Trusts Act 2022; and (b) in section 10, references to the Deputy Commissioner and the Acting Commissioner were omitted; and (c) in section 11(1) the words "In so far as he is authorised so to do by Rules of Parliament made under this Act, or a resolution of both Houses of Parliament" were omitted. 30. Functions of the Western Australian Charitable Trusts Commission The Western Australian Charitable Trusts Commission has the following functions — (a) to conduct investigations, including audits of the accounts of charitable trusts under investigation; (b) to make an investigator's report on each investigation; (c) to make recommendations to the trustees of charitable trusts in respect of matters arising out of investigations. 31. Complaints relating to charitable trusts or classes of charitable trusts (1) A person (the complainant) may make a complaint (the complaint) to the Attorney General or Western Australian Charitable Trusts Commission about a charitable trust or a class of charitable trusts. (2) The complaint must be made in a manner approved by the Attorney General or Western Australian Charitable Trusts Commission (as the case requires). (3) This section extends to — (a) trusts created before the commencement of this section; and (b) acts done and omissions made before the commencement of this section in relation to those trusts. 32. Investigation of charitable trusts (1) An investigation of a charitable trust or class of charitable trusts (an investigation) may be carried out by the following (an investigator) — (a) an authorised person acting at the direction of the Attorney General — (i) on a complaint to the Attorney General; or (ii) on the Attorney General's own initiative; (b) the Western Australian Charitable Trusts Commission — (i) on a complaint to the Western Australian Charitable Trusts Commission; or (ii) on referral by the Attorney General. (2) An investigator may, in the performance of a function under this Act, give to a person a written notice (a requirement) requiring the person to provide to the investigator — (a) a document or other information — (i) relating to a charitable trust; or (ii) concerning any person involved in the administration of a charitable trust; or (b) any other assistance that is reasonably necessary. (3) An investigator may refuse to investigate a complaint or, having commenced to investigate a complaint, may refuse to continue the investigation, if the investigator is of the opinion that — (a) the matter raised in the complaint is trivial; or (b) the complaint is frivolous or vexatious or is not made in good faith; or (c) the complainant has provided insufficient information; or (d) another person or body has investigated, is investigating or is about to investigate the charitable trust or a trustee of the charitable trust to which the complaint relates; or (e) having regard to all the circumstances of the case, the investigation, or the continuance of the investigation of the matter raised in the complaint, is unnecessary or unjustifiable. (4) If an investigator refuses to investigate a complaint, or refuses to continue an investigation, the investigator, by notice in writing — (a) must inform the complainant of the investigator's decision; and (b) may, if the investigator considers it appropriate, provide reasons for the decision. (5) The Western Australian Charitable Trusts Commission may regulate its procedure in relation to an investigation in any manner it thinks fit. 33. Powers under Royal Commissions Act 1968 (1) An investigator has all the powers, rights and privileges that are specified in the Royal Commissions Act 1968 as they relate to a Royal Commission and the Chairman of the Royal Commission. (2) For the purposes of subsection (1), the provisions of the Royal Commissions Act 1968 have effect as if they were enacted in this Act and in terms made applicable to the investigator and that matter as if the matter were one into which a Royal Commission was appointed to inquire under that Act. (3) This section applies despite any obligation imposed by an enactment or rule of law to maintain secrecy or impose any other restriction in relation to information obtained by, or furnished to, an investigator. (4) A provider is not entitled to any privilege in respect of the production of documents or the giving of evidence as is allowed by law in legal proceedings. (5) Subject to subsections (3) and (4), a person is not compelled for the purposes of an investigation to give any evidence or produce any document that the person could not be compelled to give or produce in proceedings before a court. 34. Western Australian Charitable Trusts Commission's power to carry out audits of charitable trust accounts (1) The Western Australian Charitable Trusts Commission may, as part of an investigation, carry out an audit of the accounts of a charitable trust under investigation. (2) The Western Australian Charitable Trusts Commission may, in writing, appoint, or direct the trustees of the charitable trust to arrange, an appropriately qualified person (an auditor), whether corporate or unincorporate, to carry out all or a part of the audit. (3) In the case of an appointment by the Western Australian Charitable Trusts Commission, the auditor may be a public service officer. (4) If an auditor, however appointed or arranged, is not a public service officer, any fee payable to the auditor must be fixed by the Western Australian Charitable Trusts Commission. (5) An auditor must report on completion of the audit to the Western Australian Charitable Trusts Commission. (6) The reference in section 32(1)(b) to the Western Australian Charitable Trusts Commission includes an auditor carrying out an audit. 35. Power to enter premises For the purposes of conducting an investigation, an investigator may, at any reasonable time — (a) enter any premises occupied or used by a person to whom a requirement has been given; and (b) inspect those premises or anything on those premi