19Simplified outline

19 Simplified outline

The following is a simplified outline of this Part:

• This Part sets out rules for:

(a) identifying the persons who are liable entities for a financial year (liable entities are liable to pay unit shortfall charge if they do not surrender sufficient eligible emissions units); and

(b) the provisional emissions numbers of those liable entities (provisional emissions numbers are used to work out the number of eligible emissions units that must be surrendered by a liable entity to avoid being liable to pay unit shortfall charge).

• If a person is responsible for covered emissions of greenhouse gas from the operation of a facility during a financial year:

(a) the person is a liable entity for the financial year; and

(b) the number of tonnes of carbon dioxide equivalence of the gas is a provisional emissions number of the person for the financial year.

• A person can be responsible for covered emissions of greenhouse gas from the operation of a facility because:

(a) the person has operational control of the facility; or

(b) the person is a participant in a designated joint venture that has the facility; or

(c) the person is the holder of a liability transfer certificate in relation to the facility.

• A covered emission of greenhouse gas from the operation of a facility is a scope 1 emission (within the meaning of the National Greenhouse and Energy Reporting Regulations 2008), but does not include:

(a) emissions attributable to the combustion of certain fossil fuels; and

(b) emissions attributable to the combustion of biomass, biofuel or biogas; and

(c) agricultural emissions; and

(d) fugitive emissions from decommissioned underground mines; and

(e) emissions from legacy waste; and

(f) emissions from closed landfill facilities; and

(g) emissions of certain synthetic greenhouse gases.

• If a natural gas supplier supplies natural gas during a financial year:

(a) the supplier is a liable entity for the financial year; and

(b) the number of tonnes of carbon dioxide equivalence of the potential greenhouse gas emissions embodied in the natural gas is a provisional emissions number of the supplier for the financial year.

• If a person imports or produces liquefied petroleum gas or liquefied natural gas, during a financial year, for non‑transport use:

(a) the person is a liable entity for the financial year; and

(b) the number of tonnes of carbon dioxide equivalence of the potential greenhouse gas emissions embodied in the liquefied petroleum gas or liquefied natural gas is a provisional emissions number of the person for the financial year.