83INature of voluntary audit

83I Nature of voluntary audit

83I Nature of voluntary audit

(1) For the purposes of this Division, a voluntary audit is an audit commissioned or carried out voluntarily, whether or not in relation to activities carried out under a petroleum title.

(2) An audit is not voluntary if there is a contemporaneous requirement for a mandatory audit in relation to the same or substantially the same activity or other matter and the audits are to be carried out by the same person.

s 83E–83L: Ins 2015 No 40, Sch 2 [34].