The woman, Deejai Barker, filmed the encounter in Bateau Bay before posting it on social media.

She can he heard arguing with the police officer for following her out of a shopping centre after he allegedly approached her because she was not wearing a mask.

Ms Barker, 26, reiterated how she told the officer she had an exemption.

As part of the state government’s mask mandate, residents must wear a mask in indoor settings such as shopping centres and on public transport unless they have an exemption for medical reasons.

“I walked out of the shop and you asked where’s my mask, and I said I had an exemption,” Ms Barker can be heard saying to two officers.

“You said, ‘Oh OK that’s fine’, and I walked off because I know my rights. And so what did you do? You followed me out of the shop.”

One of the officers said he was going to arrest Ms Barker before demanding he search her bag.

She refused before the policeman said not complying with the order was an offence on its own.

“You can’t search a person unless they’re committing a crime. Not wearing a mask is not committing a crime,” she said.

She yelled at the officer not to touch her purse before the camera accidentally panned down to a child in a pram.

The policeman then walked off to make a phone call before returning just minutes later to apologise.

“I apologise. I’m providing you with my details, you can go to any local police station and make a complaint in writing,” he said after speaking with his senior sergeant.

“You’re more than welcome and encouraged to go and make a complaint.

“I should have known better and that’s on me. Obviously, you’re no longer under arrest.”

Ms Barker said Facebook had since removed the original video but not before several people shared it to other platforms.

In a statement NSW Police said officers “were conducting foot patrols at a shopping complex in Bateau Bay when they spoke to a 26-year-old woman seen not wearing a mask”.

“Inquiries into the incident are ongoing and further action won’t be ruled out,” a spokesperson said.