40When an implementation may be included in calculating the net abatement amount

40  When an implementation may be included in calculating the net abatement amount

 (1) For the purposes of working out the carbon dioxide equivalent net abatement amount for a reporting period, the project proponent may calculate abatement for an implementation for the reporting period if the implementation has been completed.

 (2) However, if:

 (a) the project proponent calculates abatement for an implementation for a reporting period; and

 (b) the project proponent chooses not to calculate abatement for the implementation in a subsequent reporting period (the later period); and

 (c) it would have been practicable for the project proponent to calculate abatement for the implementation in the later period;

the project proponent must not calculate abatement for the implementation for any reporting period subsequent to the later period.