(1) A category A biodiversity project report about a registered biodiversity project for a reporting period must:
(a) be given in the manner and form prescribed by the rules; and
(b) set out the information (if any) specified in the rules; and
(c) set out the information (if any) specified in the methodology determination that covers the project; and
(d) if, under the rules or the methodology determination that covers the project, the category A biodiversity project report is subject to audit under this Act--be accompanied by an audit report that is:
(i) prescribed by the rules or the methodology determination that covers the project (as the case requires); and
(ii) prepared by a registered greenhouse and energy auditor who has been appointed as an audit team leader for the purpose; and
(e) if, before the category A biodiversity project report was given to the Regulator, the Regulator gave the project proponent a written notice stating that the report would be subject to audit under this Act--be accompanied by an audit report that is:
(i) prescribed by the rules; and
(ii) prepared by a registered greenhouse and energy auditor who has been appointed as an audit team leader for the purpose; and
(f) be accompanied by such other documents (if any) as are specified in the rules; and
(g) be accompanied by such other documents (if any) as are specified in the methodology determination that covers the project; and
(h) for a category A biodiversity project report under section 102 (subsequent biodiversity project reports)--be given to the Regulator within:
(i) 6 months after the end of the reporting period; or
(ii) if a greater number of months is specified in the methodology determination that covers the project--that greater number of months after the end of the reporting period.
(2) To avoid doubt, a category A biodiversity project report for a period may deal with matters that occur before the start of the period.
(3) Information specified in rules made for the purposes of paragraph (1)(b) or a provision of a methodology determination made for the purposes of paragraph (1)(c) may relate to a matter arising before, during or after the reporting period.
(4) Without limiting paragraph (1)(d), the rules or a methodology determination may provide that a Category A biodiversity project report is subject to audit under this Act if either or both of the following apply:
(a) the report is specified in the rules or determination (as the case may be);
(b) the report is for a reporting period specified in, or ascertained in accordance with, the rules or determination (as the case may be).
Note: For specification by class, see subsection 13(3) of the Legislation Act 2003 .
(5) Paragraphs (1)(d) and (e) do not apply to a category A biodiversity project report about a registered biodiversity project for a reporting period if the Regulator and the project proponent for the project have entered into an alternative assurance agreement that applies to the project for the period.
(6) A document specified in rules made for the purposes of paragraph (1)(f) or a provision of a methodology determination made for the purposes of paragraph (1)(g) may relate to a matter arising before, during or after the reporting period.