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NATIONAL GREENHOUSE AND ENERGY REPORTING ACT 2007 - SECT 74B

Audits of certain entities--compliance

  (1)   For the purposes of this section, a person is a relevant person if:

  (a)   either:

  (i)   the person is the responsible member mentioned in subsection   22X(1); or

  (ii)   the person is the responsible emitter for a facility that is or was a designated large facility in relation to a financial year; and

  (b)   the person is not a registered corporation; and

  (c)   the Regulator has reasonable grounds to suspect that the person has contravened, is contravening, or is proposing to contravene, this Act or the associated provisions.

  (2)   The Regulator may, by written notice given to a relevant person, require the relevant person to:

  (a)   appoint as an audit team leader:

  (i)   a registered greenhouse and energy auditor of the relevant person's choice; or

  (ii)   if the Regulator specifies a registered greenhouse and energy auditor in the notice--that auditor; or

  (iii)   if the Regulator specifies more than one registered greenhouse and energy auditor in the notice--any one of those auditors; and

  (b)   arrange for the audit team leader to carry out an audit on one or more aspects of the relevant person's compliance with this Act or the associated provisions; and

  (c)   arrange for the audit team leader to give the relevant person a written report setting out the results of the audit; and

  (d)   give the Regulator a copy of the audit report on or before the day specified in the notice.

  (3)   The notice must 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 relevant 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.

  (5)   If the Regulator gives the relevant person written notice under subsection   (2), the relevant person must comply with the requirements of the notice.

Civil penalty:

  (a)   for an individual--200 penalty units; or

  (b)   otherwise--1,000 penalty units.

Note:   Under section   30, a relevant person may be liable for an additional civil penalty for each day after the day mentioned in paragraph   (2)(d) for which the relevant person fails to provide an audit report in accordance with this section.



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