22UGWhen an audit report is required

#### 22UG When an audit report is required Use of electricity use method for first time (1) An application for a year, in relation to a site, must be accompanied by an audit report if: (a) an application has not previously been made in relation to the site for which the amount of the exemption applied for is to be worked out under Division 5A (electricity use method); and (b) the total amount of exemptions applied for in the application is likely to exceed 15,000 MWh. Every 5 years (2) An application for a year, in relation to a site, must also be accompanied by an audit report if: (a) the year is at least 4 years after the last year for which an application in relation to the site was accompanied by an audit report required under this regulation; and (b) the total amount of exemptions applied for in the application is likely to exceed 15,000 MWh. On request (3) An application for a year, in relation to a site, must also be accompanied by an audit report if the Regulator has given the applicant a notice in writing for the year and the site in accordance with subregulation (4). (4) For the purposes of subregulation (3), the Regulator may give a person a written notice, for a year and a site, requiring an application by the person to be accompanied by an audit report, if the Regulator is satisfied that the way the use amount for a liable entity is identified for the year in relation to the site is likely to be materially different from the way the use amount for a liable entity is identified in relation to the site for the year or the previous year. Application by prescribed person mentioned in regulation 22LA or 22MA (5) Subject to subregulation (7), an application for a year, in relation to a site, must also be accompanied by an audit report if: (a) the application is made by a prescribed person mentioned in regulation 22LA; and (b) the applicant considers that the use amount for the new liable entity mentioned in paragraph 22LA(d) should be identified in a way that is materially different from the way the use amount for the old liable entity mentioned in paragraph 22LA(c) is identified; and (c) the total amount of exemptions applied for in the application is likely to exceed 15,000 MWh. (6) Subject to subregulation (7), an application for a year, in relation to a site, must also be accompanied by an audit report if: (a) the application is made by a prescribed person mentioned in regulation 22MA; and (b) the applicant considers that the use amount for the added liable entity mentioned in paragraph 22MA(c) should be identified in a way that is materially different from the way the use amount for one or more earlier liable entities mentioned in paragraph 22MA(a) is identified; and (c) the total amount of exemptions applied for in the application is likely to exceed 15,000 MWh. (7) Subregulations (5) and (6) do not apply if the Regulator determines that an audit report is not required. (8) The applicant may apply to the Regulator for a determination that an audit report is not required.