231Certain actions are not offences

231  Certain actions are not offences   Sections 229, 229A, 229B, 229C, 229D and 230 do not apply to:  (a) an action authorised by a permit that was issued under section 238 and is in force; or  (aa) an action that is whale watching carried out in accordance with regulations referred to in paragraph 238(3)(c), but only if:  (i) the whale watching is not carried out for a commercial purpose; or  (ii) the whale watching is carried out in an area that is not an important cetacean habitat area; or  (b) an action provided for by, and taken in accordance with, a recovery plan, or a wildlife conservation plan, made or adopted under Division 5 and in force; or  (ba) an action that is covered by an approval in operation under Part 9 for the purposes of subsection 23(1) or (2), 24A(1), (2), (3) or (4), 24B(1) or (2) or 24C(1), (3), (5) or (7); or  (bb) an action that:  (i) is one of a class of actions declared by the Minister under section 33 not to require an approval under Part 9 for the purposes of subsection 23(1) or (2), 24A(1), (2), (3) or (4), 24B(1) or (2) or 24C(1), (3), (5) or (7); and  (ii) is taken in accordance with a management arrangement or an authorisation process that is an accredited management arrangement or an accredited authorisation process for the purposes of the declaration; or  (bc) an action that:  (i) is an action, or one of a class of actions, declared by the Minister under section 37A not to require an approval under Part 9 for the purposes of subsection 23(1) or (2), 24A(1), (2), (3) or (4), 24B(1) or (2) or 24C(1), (3), (5) or (7); and  (c) an action that is taken in a humane manner and is reasonably necessary to relieve or prevent suffering of a cetacean; or  (d) an action that is reasonably necessary to prevent a risk to human health; or  (e) an action by a Commonwealth agency, or an agency of a State or of a self‑governing Territory, that is reasonably necessary for the purposes of law enforcement; or  (f) an action that is reasonably necessary to deal with an emergency involving a serious threat to human life or property; or  (g) an action that occurs as a result of an unavoidable accident, other than an accident caused by negligent or reckless behaviour; or  (ga) an action that is taken in accordance with a permit issued under regulations made under the Great Barrier Reef Marine Park Act 1975 and in force; or  (h) an action provided for by, and taken in accordance with, a plan or regime that is accredited under section 245; or  (i) an action provided for by, and done in accordance with, a conservation agreement in force under Part 14; or  (j) an action taken in a Commonwealth reserve in accordance with a management plan made under Part 15 and in operation for the reserve; or  (k) an action that consists of the transit of a cetacean through a Commonwealth area in circumstances where the cetacean was:  (ii) taken from a Commonwealth area in circumstances covered by paragraph (a), (ba), (bb), (bc), (ga), (h), (i) or (j). Note: A defendant bears an evidential burden in relation to the matters in this section. See subsection 13.3(3) of the Criminal Code.