32AExempt landfill emissions

#### 32A Exempt landfill emissions For the purposes of this Act, if: (a) a person is a liable entity for an eligible financial year (the relevant eligible financial year) under a particular provision of Subdivision B of Division 2 of Part 3 in so far as that provision applies to a particular landfill facility; and (b) the landfill facility’s threshold number for the relevant eligible financial year is 10,000 for the purposes of that provision; and (c) the following conditions are satisfied in relation to each earlier eligible financial year at any time during which the landfill facility was in existence: (i) no person was a liable entity for the earlier eligible financial year under Subdivision B of Division 2 of Part 3 in so far as that Subdivision applies to the landfill facility; (ii) the landfill facility’s threshold number for the earlier eligible financial year was 25,000 for the purposes of a provision of that Subdivision; and (d) an amount of greenhouse gas was emitted from the operation of the landfill facility during: (i) the relevant eligible financial year; or (ii) a later eligible financial year; and (e) waste was accepted by the landfill facility during the period: (i) beginning on 1 July 2012; and (ii) ending immediately before the start of the relevant eligible financial year; so much of the amount mentioned in paragraph (d) as is, under a determination under subsection 10(3) of the National Greenhouse and Energy Reporting Act 2007, taken to be attributable to waste accepted by the facility during the period mentioned in paragraph (e) is an exempt landfill emission from the operation of the landfill facility.