QLDIn ForceAct
Electricity Act 1994
sec.120ZJIndependent auditor may require reasonable help or information
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### sec.120ZJ Independent auditor may require reasonable help or information
An independent auditor appointed under section 120ZH to carry out an audit concerning an electricity entity or retailer may require the entity or retailer to give the auditor—
reasonable help to carry out the audit; or
access to the entity’s or retailer’s premises and records
help from the entity’s or retailer’s employees
information, in a form reasonably required by the auditor, to help the auditor carry out the audit.
An electricity entity or retailer required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the entity or retailer has a reasonable excuse.
Maximum penalty—1,000 penalty units.
If the entity or retailer is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual.
s 120ZJ ins 2001 No. 82 s 12
sub 2006 No. 60 s 30
amd 2014 No. 48 s 183 sch 1
(sec.120ZJ-ssec.1) An independent auditor appointed under section 120ZH to carry out an audit concerning an electricity entity or retailer may require the entity or retailer to give the auditor— reasonable help to carry out the audit; or access to the entity’s or retailer’s premises and records help from the entity’s or retailer’s employees information, in a form reasonably required by the auditor, to help the auditor carry out the audit.
(sec.120ZJ-ssec.2) An electricity entity or retailer required to give reasonable help under subsection (1) (a) , or information under subsection (1) (b) , must comply with the requirement unless the entity or retailer has a reasonable excuse. Maximum penalty—1,000 penalty units.
(sec.120ZJ-ssec.3) If the entity or retailer is an individual, it is a reasonable excuse for the individual not to comply with the requirement if complying with the requirement might tend to incriminate the individual.
- (a) reasonable help to carry out the audit; or Examples— • access to the entity’s or retailer’s premises and records • help from the entity’s or retailer’s employees
- • access to the entity’s or retailer’s premises and records
- • help from the entity’s or retailer’s employees
- (b) information, in a form reasonably required by the auditor, to help the auditor carry out the audit.
- • access to the entity’s or retailer’s premises and records
- • help from the entity’s or retailer’s employees