Queensland Numbered Acts Queensland Numbered Acts(1) Proceedings for an offence against this Act may be taken within the latest of the following periods—
(a) within 2 years after the offence first comes to the notice of the regulator;
(b) within 1 year after a coronial report was made or a coronial inquiry or inquest ended, if it appeared from the report or the proceedings at the inquiry or inquest that an offence had been committed against this Act;
(c) if a WHS undertaking has been given in relation to the offence, within 6 months after—
(i) the WHS undertaking is contravened; or
(ii) it comes to the notice of the regulator that the WHS undertaking has been contravened; or
(iii) the regulator has agreed under section 221 to the withdrawal of the WHS undertaking.
(2) A proceeding for a category 1 offence may be taken after the end of the applicable limitation period in subsection (1) if fresh evidence relevant to the offence is discovered and the court is satisfied that the evidence could not reasonably have been discovered within the relevant limitation period.