20AAExcluded offsets projects—general

#### 20AA Excluded offsets projects—general (1) For paragraph 27(4)(m) and subsection 56(1) of the Act, the following kinds of project are excluded offsets projects: (a) a project that involves an activity that: (i) was mandatory under a Commonwealth, State or Territory law; and (ii) is no longer mandatory because the law was repealed, or amended to be less onerous, after 24 March 2011; (b) the planting of a species in an area where it is a known weed species; (c) the establishment of a forest under a forestry managed investment scheme for Division 394 of Part 3‑45 of the Income Tax Assessment Act 1997; (d) the establishment of vegetation on land that has been subject to illegal clearing of a native forest, or illegal draining of a wetland; (e) the establishment of vegetation on land that has been subject to clearing of a native forest, or draining of a wetland (that was not an illegal clearing or draining), within: (i) 7 years of the lodgement of an application for the project to be declared an eligible offsets project; or (ii) if there is a change in ownership of the land that constitutes the project area, after the clearing or the draining—5 years of the lodgement of an application for the project to be declared an eligible offsets project; (f) a project that protects native forest on freehold or leasehold land, for which a clearing consent or harvest approval plan was granted on the basis that the clearing or harvesting of the native forest: (i) would lead to an environmental improvement or benefit, or would maintain an environmental outcome; or (ii) was for fire management purposes. (2) Subparagraph (1)(f)(i) does not apply to a project if: (a) the clearing consent or harvest approval plan provides options for vegetation management; and (b) the project provides active and on‑going management of the project area in accordance with one of those options. (3) In this section: > 2006 IPCC Guidelines for National Greenhouse Gas Inventories means the report titled IPCC 2006, 2006 IPCC Guidelines for National Greenhouse Gas Inventories, prepared by the National Greenhouse Gas Inventories Programme, as in force from time to time. > Note: In 2022 the report is accessible at www.ipcc.ch/. > clearing means the conversion, caused by people, of native forest to cropland, grassland or settlements (within the meaning of “cropland”, “grassland” and “settlements” in the 2006 IPCC Guidelines for National Greenhouse Gas Inventories). > consent means approval to commence clearing or conversion to a plantation, required by Commonwealth, State or Territory law, issued by the relevant Commonwealth, State, Territory or local regulatory authority responsible for giving the approval. > forest means land of a minimum area of 0.2 of a hectare on which trees: (a) have attained, or have the potential to attain, a crown cover of at least 20% across the area of land; and (b) have reached, or have the potential to reach, a height of at least 2 metres. > forestry managed investment scheme has the meaning given by subsection 394‑15(1) of the Income Tax Assessment Act 1997. > harvest approval plan means a plan prepared in accordance with Commonwealth, State or Territory law, that identifies: (a) geographic areas of native timber forest scheduled for harvesting; and (b) when the harvest will occur; and (c) the estimated volume of native timber forest to be harvested. > known weed species means a plant species which: (a) is on the Weeds of National Significance list produced by the Australian Government for the purpose of identifying weeds; or (b) is declared under any of the following Acts: (i) the Biosecurity Act 2015 of New South Wales; (ii) the Catchment and Land Protection Act 1994 of Victoria; (iii) the Biosecurity Act 2014 of Queensland; (iv) the Biosecurity and Agriculture Management Act 2007 of Western Australia; (v) the Agriculture and Related Resources Protection Act 1976 of Western Australia; (vi) the Natural Resources Management Act 2004 of South Australia; (vii) the Weed Management Act 1999 of Tasmania; (viii) the Pest Plants and Animals Act 2005 of the Australian Capital Territory; (ix) the Weeds Management Act 2001 of the Northern Territory. > Note: In 2022 the Weeds of National Significance list is accessible at https://weeds.org.au/ > native forest means an area of land that: (a) is dominated by trees that: (i) are located within their natural range; and (ii) have attained, or have the potential to attain, a crown cover of at least 20% of the area of land; and (iii) have reached, or have the potential to reach, a height of at least 2 metres; and (b) is not a plantation. > plantation means a forest established for harvest. > tree means a perennial plant that has primary supporting structures consisting of secondary xylem. > wetlands are areas of marsh, fen, peatland or water: (a) that are either temporary or permanent; and (b) which have water that can be static or flowing, fresh, brackish or salty; and includes areas of marine water the depth of which at low tide is not more than 6 metres.