(1) Documents prepared in relation to a voluntary audit cease to be protected
if the person asserting or relying on the protection uses or relies on (or
attempts to use or rely on) the whole or any part of one or more of the
documents, whether directly or indirectly, in any proceedings connected with
the administration or enforcement of this Act, the environment protection
legislation or such other legislation, if any, as may be prescribed.
(2) This
section does not apply where the person is using or relying on (or attempting
to use or rely on) a document for the purpose of establishing that the
document is protected.