20Liable entity—person who has operational control of a facility

#### 20 Liable entity—person who has operational control of a facility Scope (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. Provisional emissions number (2) For the purposes of this Act, that number is a provisional emissions number of the person for the eligible financial year. Liable entity (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). Compressed natural gas—no double counting (10) 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 compressed natural gas; and (c) it is not the case that the compressed natural gas was manufactured at the facility using natural gas that was supplied by a natural gas supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)) who quoted 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). (11) 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 compressed natural gas; and (c) it is not the case that the compressed natural gas was manufactured at the facility using natural gas that was supplied by a natural gas supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)) who quoted 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). Gaseous fuel—no double counting (12) 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 non‑transport combustion of liquefied petroleum gas or liquefied natural gas that was supplied by a gaseous fuel supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)); and (c) the recipient did not quote the recipient’s OTN in relation to the supply of the liquefied petroleum gas or liquefied natural gas; and (d) the gaseous fuel supplier has, under section 36B or 36C, a preliminary emissions number for an eligible financial year; and (e) the preliminary emissions number is wholly or partly attributable to the import, manufacture or production of the liquefied petroleum gas or liquefied natural gas; the amount mentioned in paragraph (b): (f) does not count for the purposes of subsection (1); and (g) counts for the purposes of paragraph (4)(b). (13) 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 non‑transport combustion of liquefied petroleum gas or liquefied natural gas that was supplied by a gaseous fuel supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)); and (c) the recipient did not quote the recipient’s OTN in relation to the supply of the liquefied petroleum gas or liquefied natural gas; and (d) the gaseous fuel supplier has, under section 36B or 36C, a preliminary emissions number for an eligible financial year; and (e) the preliminary emissions number is wholly or partly attributable to the import, manufacture or production of the liquefied petroleum gas or liquefied natural gas; the amount mentioned in paragraph (b): (f) does not count for the purposes of subsection (1); and (g) counts for the purposes of paragraph (5)(b). Own‑use notifications—no double counting (14) 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 supplied by a natural gas supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)); and (c) the natural gas supplier has, under section 35A, a provisional emissions number for an eligible financial year; and (d) the provisional emissions number is wholly or partly attributable to the supply of the natural gas to the recipient; and (e) either: (i) the recipient gave the natural gas supplier an own‑use notification in relation to the supply of the natural gas; or (ii) the conditions specified in the regulations are satisfied; the amount mentioned in paragraph (b): (f) does not count for the purposes of subsection (1); and (g) counts for the purposes of paragraph (4)(b). (15) 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 supplied by a natural gas supplier to a person (the recipient) (who may be the person mentioned in paragraph (a)); and (c) the natural gas supplier has, under section 35A, a provisional emissions number for an eligible financial year; and (d) the provisional emissions number is wholly or partly attributable to the supply of the natural gas to the recipient; and (e) either: (i) the recipient gave the natural gas supplier an own‑use notification in relation to the supply of the natural gas; or (ii) the conditions specified in the regulations are satisfied; the amount mentioned in paragraph (b): (f) does not count for the purposes of subsection (1); and (g) counts for the purposes of paragraph (5)(b).