If a note at the foot of a provision of this regulation states ‘ES Act’ followed by a reference to a section number, the provision sets out the way in which a person’s duty under that section of the Act is to be performed in relation to the matters and to the extent set out in the provision.
Note—A failure to comply with a duty under a section of the Act mentioned in an ‘ES Act’ note is an offence to which a penalty applies.