Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)
Schedule 1 General amendments
Part 2 Amendments commencing on 1 July 2012
Division 1 Amendments
National Greenhouse and Energy Reporting Act 2007
414 Before section 75
Insert:
74AA Audit of persons providing reports under section 22A
(1) This section applies if:
(a) a person is required to provide a report under section 22A for an eligible financial year; and
(b) the person's emissions number for the eligible financial year exceeds the number specified in the regulations in relation to the eligible financial year.
(2) The person must:
(a) appoint as an audit team leader a registered greenhouse and energy auditor of the person's choice; and
(b) arrange for the audit team leader to carry out an audit of:
(i) the section 22A report; and
(ii) such other matters (if any) relating to the section 22A report as are specified in the regulations; and
(iii) the person's compliance with section 22B in relation to the eligible financial year; and
(c) arrange for the audit team leader to give the person a written report setting out the results of the audit; and
(d) give the Regulator a copy of the audit report:
(i) on the day on which the section 22A report is provided to the Regulator; and
(ii) in the manner specified in the regulations.
Civil penalty:
(a) for an individual - 200 penalty units; or
(b) otherwise - 1,000 penalty units.
Note: Under section 30, a person may be liable for an additional civil penalty for each day after the day mentioned in paragraph (d) for which the person fails to provide an audit report in accordance with this section.
(3) The regulations may specify:
(a) the type of audit to be carried out; and
(b) the matters to be covered by the audit; and
(c) the form of the audit report and the kinds of details it is to contain.
(4) The 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.
74B Audits of certain entities - compliance
(1) For the purposes of this section, a person is a relevant person if:
(a) the following subparagraphs apply:
(i) the person is a non-group entity;
(ii) the Regulator has reasonable grounds to suspect that the person has contravened, is contravening, or is proposing to contravene, this Act or the regulations; or
(b) the following subparagraphs apply:
(i) the person is the responsible member mentioned in subsection 22X(1);
(ii) the person is not a registered corporation;
(iii) the Regulator has reasonable grounds to suspect that the person has contravened, is contravening, or is proposing to contravene, this Act or the regulations.
(2) The Regulator may, by written notice given to a relevant person, require the relevant person to:
(a) appoint as an audit team leader:
(i) a registered greenhouse and energy auditor of the relevant person's choice; or
(ii) if the Regulator specifies a registered greenhouse and energy auditor in the notice - that auditor; or
(iii) if the Regulator specifies more than one registered greenhouse and energy auditor in the notice - any one of those auditors; and
(b) arrange for the audit team leader to carry out an audit on one or more aspects of the relevant person's compliance with this Act or the regulations; and
(c) arrange for the audit team leader to give the relevant person a written report setting out the results of the audit; and
(d) give the Regulator a copy of the audit report on or before the day specified in the notice.
(3) The notice must specify:
(a) the type of audit to be carried out; and
(b) the matters to be covered by the audit; and
(c) the form of the audit report and the kinds of details it is to contain.
(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 the Regulator gives the relevant person written notice under subsection (2), the relevant person must comply with the requirements of the notice.
Civil penalty:
(a) for an individual - 200 penalty units; or
(b) otherwise - 1,000 penalty units.
Note: Under section 30, a relevant person may be liable for an additional civil penalty for each day after the day mentioned in paragraph (2)(d) for which the relevant person fails to provide an audit report in accordance with this section.
74C Audits of certain entities - other
(1) For the purposes of this section, a person is a relevant person if:
(a) the person is a non-group entity; or
(b) the person:
(i) is the responsible member mentioned in subsection 22X(1); and
(ii) 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 regulations.
(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.