74CAudits of certain entities—other

#### 74C Audits of certain entities—other (1) For the purposes of this section, a person is a relevant person if the person: (a) either: (i) the person is the responsible member mentioned in subsection 22X(1); or (ii) the person is the responsible emitter for a facility that is or was a designated large facility in relation to a financial year; and (b) is not a registered corporation. (2) The Regulator may appoint a registered greenhouse and energy auditor as an audit team leader to carry out an audit of a relevant person’s compliance with one or more aspects of this Act or the associated provisions. (3) The Regulator must give written notice to the relevant person of a decision to appoint an audit team leader under subsection (2). The notice must: (a) specify the audit team leader; and (b) specify the period within which the audit is to be undertaken; and (c) specify the type of audit to be carried out; and (d) specify the matters to be covered by the audit; and (e) be given to the relevant person at a reasonable time before the audit is to be undertaken. (4) The relevant person must provide the audit team leader and any audit team members with all reasonable facilities and assistance necessary for the effective exercise of the audit team leader’s duties under this Act. Civil penalty: (a) for an individual—50 penalty units; or (b) otherwise—250 penalty units. (5) If a relevant person is given a notice under subsection (3), the relevant person must arrange for the audit team leader to carry out the audit. Civil penalty: (a) for an individual—200 penalty units; or (b) otherwise—1,000 penalty units.