The relevant person for an audit under this Division is as follows:
(a) for an audit of an accredited voluntary arrangement--the administrator of the arrangement;
(b) for an audit of an approved co - regulatory arrangement--the administrator of the arrangement;
(c) for an audit of a member of an approved co - regulatory arrangement--the member;
(d) for an audit in relation to an accrediting authority--the accrediting authority;
(e) for an audit in relation to a person required by rules made for the purposes of subsection 92(1) to take, or not to take, specified action--the person;
(f) for an audit of export operations covered by an export licence--the holder, or former holder, of the export licence;
(g) for an audit of export operations covered by an exemption--the holder, or former holder, of the exemption;
(h) for an audit of export operations proposed to be carried out in relation to a kind of regulated waste material by a person who has applied for an export licence or an exemption in relation to the operation--the applicant;
(i) for an audit of export operations of a kind prescribed by the rules for the purposes of paragraph 108(1)(f)--the person prescribed by the rules;
(j) for an audit under section 110--the person to whom the audit relates.