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 \[34\].