127Scheduled audits

127  Scheduled audits

Scope

 (1) This section applies if a person is, or has been, a registered person and:

 (a) the Regulator registers a production profile following an application by the person; or

 (b) the person first gives the Regulator a declaration under section 61 (declaration in relation to annual reconciliation check); or

 (c) the fifth anniversary, or a subsequent fifth anniversary, of an event mentioned in paragraph (b) of this subsection occurs; or

 (d) both of the following apply:

 (i) the person gives the Regulator a declaration under section 61 (declaration in relation to annual reconciliation check);

 (ii) any circumstances prescribed by the rules apply; or

 (e) both of the following apply:

 (i) the person is or has been the eligible registered person for a registered renewable electricity facility;

 (ii) any circumstances prescribed by the rules apply.

Audit

 (2) The Regulator may, by notice in writing given to the person, require the person to:

 (a) appoint as an audit team leader:

 (i) an approved auditor of the 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 person’s compliance with:

 (ii) sections 134.1, 134.2, 135.1, 135.2, 135.4, 136.1, 137.1 and 137.2 of the Criminal Code, in so far as those sections relate to this Act; and

 (c) arrange for the audit team leader to give the 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.

Note: For the conduct of an audit under this section, see section 75 of the National Greenhouse and Energy Reporting Act 2007.

 (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) A notice under subsection (2) is not a legislative instrument.

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

 (6) The maximum civil penalty for each day that a contravention of subsection (5) continues after the day specified for the purposes of paragraph (2)(d) is 5% of the maximum civil penalty that can be imposed in respect of that contravention.