89ZOffences relating to audits

89Z Offences relating to audits (1) An interest holder commits an offence if: (a) the interest holder is issued with an audit direction; and (b) the interest holder intentionally engages in conduct; and (c) the conduct results in a contravention of the audit direction and the interest holder is reckless in relation to that result. (2) Strict liability applies to subsection (1)(a). (3) An interest holder commits an offence if the interest holder is issued with an audit direction and the interest holder contravenes the audit (5) It is a defence to a prosecution for an offence against subsection (1) or (3) if the defendant took reasonable steps and (6) The defendant has a legal burden of proof in relation to a matter mentioned in subsection (5). Petroleum Act 1984 110 89ZA Retention and production of information (1) An interest holder must retain any written documentation required to be prepared by the interest holder in connection with the audit for a period of at least 5 years after the audit report is given to the CEO (or for such other period as may be agreed or determined by the CEO). (2) The CEO may direct an interest holder to produce any documentation that is required to be retained under subsection (1). (a) the person is an interest holder; and (b) the interest holder is given a direction under subsection (2); and (c) the interest holder intentionally engages in conduct; and interest holder is reckless in relation to that result. (4) Strict liability applies to subsection (3)(a) and (b). (5) An interest holder commits an offence if the interest holder is given a direction under subsection (2) and the interest holder contravenes that direction. (6) An offence against subsection (5) is an offence of strict liability. (7) It is a defence to a prosecution for an offence against subsection (3) or (5) if the defendant took reasonable steps and (8) The defendant has a legal burden of proof in relation to a matter mentioned in subsection (7).