MINING ACT 1992 - SECT 246U
Nature of voluntary audit
MINING ACT 1992 - SECT 246U
Nature of voluntary audit
246U 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 an authorisation.
(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.