27—Retailers may enter into arrangements
(1) If a retailer accrues an energy credit, the retailer may, at any time, transfer the credit to another retailer.
(2) A retailer may enter into an arrangement with another person (including another retailer) for that person to undertake on its behalf either or both of the following:
(a) energy audits;
(b) energy efficiency activities.
(3) Despite any arrangement entered into under subregulation (2), a retailer remains liable for any offence or penalty arising from a failure to meet its GLEAT, GGRT or a PGGGRT under this Part.