CLEAN ENERGY ACT 2011 (NO. 131, 2011) - SECT 20 Liable entity--person who has operational control of a facility
CLEAN ENERGY ACT 2011 (NO. 131, 2011) - SECT 20
Liable entity--person who has operational control of a facilityScope
(1) This section applies if:
(a) either:
(i) a facility (other than a landfill facility) was under the operational control of a person throughout an eligible financial year; or
(ii) a facility (other than a landfill facility) was under the operational control of a person for a number of, but not all, days in an eligible financial year (the control days ); and
(b) either:
(i) the facility passes the threshold test set out in subsection (4) or (5) for the eligible financial year; or
(ii) the facility is a large gas consuming facility; and
(c) the total amount of covered emissions from the operation of the facility:
(i) if subparagraph (a)(i) applies--during the eligible financial year; or
(ii) if subparagraph (a)(ii) applies--during the control days;
has a carbon dioxide equivalence of a particular number of tonnes.
(2) For the purposes of this Act, that number is a provisional emissions number of the person for the eligible financial year.
(3) For the purposes of this Act, the person is a liable entity for the eligible financial year.
Threshold test--whole year
(4) The facility passes the threshold test for the eligible financial year if:
(a) the facility was under the operational control of the person throughout the eligible financial year; and
(b) during the eligible financial year, the total amount of covered emissions from the operation of the facility had a carbon dioxide equivalence of not less than 25,000 tonnes.
Note: See also section 29 (anti-avoidance).
Threshold test--control days
(5) The facility passes the threshold test for the eligible financial year if:
(a) the facility was under the operational control of the person for a number of, but not all, days in the eligible financial year (the control days ); and
(b) during the control days, the total amount of covered emissions from the operation of the facility had a carbon dioxide equivalence of not less than the amount worked out using the formula:
Note: See also section 29 (anti-avoidance).
Exemption--designated joint venture
(6) For the purposes of this section, if, throughout the whole or a part of the eligible financial year, a designated joint venture had the facility, then the facility is taken not to have been under the operational control of the person during the whole or the part, as the case may be, of the eligible financial year.
Exemption--liability transfer certificate
(7) For the purposes of this section, if, throughout the whole or a part of the eligible financial year, a liability transfer certificate was in force in relation to the facility, then the facility is taken not to have been under the operational control of the person during the whole or the part, as the case may be, of the eligible financial year.
OTNs--no double counting
(8) If:
(a) the facility was under the operational control of the person throughout the eligible financial year; and
(b) during the eligible financial year, an amount of covered emissions from the operation of the facility was attributable to the combustion of natural gas that was:
(i) supplied by a natural gas supplier to a person (the recipient ) (who may be the person mentioned in paragraph (a)); and
(ii) withdrawn from a gas supply pipeline for the purposes of the use that resulted in that combustion; and
(c) the recipient did not quote the recipient's OTN in relation to the supply of the natural gas;
the amount mentioned in paragraph (b):
(d) does not count for the purposes of subsection (1); and
(e) counts for the purposes of paragraph (4)(b).
(9) If:
(a) the facility was under the operational control of the person for a number of, but not all, days in the eligible financial year (the control days ); and
(b) during the control days, an amount of covered emissions from the operation of the facility was attributable to the combustion of natural gas that was:
(i) supplied by a natural gas supplier to a person (the recipient ) (who may be the person mentioned in paragraph (a)); and
(ii) withdrawn from a gas supply pipeline for the purposes of the use that resulted in that combustion; and
(c) the recipient did not quote the recipient's OTN in relation to the supply of the natural gas;
the amount mentioned in paragraph (b):
(d) does not count for the purposes of subsection (1); and
(e) counts for the purposes of paragraph (5)(b).