Section 461 — Environment Protection and Biodiversity Conservation Act 1999: Audit reports

(1) After completing a directed environmental audit, the environmental auditor must prepare, and give the holder of the relevant environmental authority, a written report setting out the results of the audit. (2) The holder must give the report to the Minister: (a) on or before the date specified by the Minister under paragraph 458(2)(c); or (b) on or before such later date as the Minister, on application by the holder, determines. (3) If the holder fails to comply with subsection (2), the holder commits an offence, punishable on conviction by a fine not exceeding 50 penalty units. Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibilities. (4) If: (a) the environmental auditor includes a statement in the report; and (b) the statement is false or misleading in a material particular; the auditor commits an offence punishable on conviction by imprisonment for not more than 6 months. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: Subsection 4B(2) of the Crimes Act 1914 lets a court that convicts an individual of an offence impose a fine instead of, or as well as, imprisonment. The maximum fine (in penalty units) the court can impose is 5 times the maximum term of imprisonment (in months).