Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:1_74aa
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 1 cl 74AA
Character Range: 134911–136822

74AA  Audit of persons providing reports under section 22A
 (1) This section applies if:
 (a) a person is required to provide a report under section 22A for an eligible financial year; and
 (b) the person's emissions number for the eligible financial year exceeds the number specified in the regulations in relation to the eligible financial year.
 (2) The person must:
 (a) appoint as an audit team leader a registered greenhouse and energy auditor of the person's choice; and
 (b) arrange for the audit team leader to carry out an audit of:
 (i) the section 22A report; and
 (ii) such other matters (if any) relating to the section 22A report as are specified in the regulations; and
 (iii) the person's compliance with section 22B in relation to the eligible financial year; and
 (c) arrange for the audit team leader to give the person a written report setting out the results of the audit; and
 (d) give the Regulator a copy of the audit report:
 (i)  on the day on which the section 22A report is provided to the Regulator; and
 (ii) in the manner specified in the regulations.
Civil penalty:
 (a) for an individual—200 penalty units; or
 (b) otherwise—1,000 penalty units.
Note: Under section 30, a person may be liable for an additional civil penalty for each day after the day mentioned in paragraph (d) for which the person fails to provide an audit report in accordance with this section.
 (3) The regulations may specify:
 (a) the type of audit to be carried out; and
 (b) the matters to be covered by the audit; and
 (c) the form of the audit report and the kinds of details it is to contain.
 (4) The person must provide the audit team leader and any audit team members with all reasonable facilities and assistance necessary for the effective exercise of the audit team leader's duties under this Act.
Civil penalty:
 (a) for an individual—50 penalty units; or
 (b) otherwise—250 penalty units.