35BLiable entity—regulations relating to application of natural gas to own use

#### 35B Liable entity—regulations relating to application of natural gas to own use (1) The regulations may provide that, if: (a) during: (i) a specified eligible financial year; or (ii) a later eligible financial year; a person applies an amount of natural gas to the person’s own use; and (b) greenhouse gas is released into the atmosphere as a direct result of the application of the amount of natural gas to the person’s own use; and (c) no preliminary emissions number under section 33 or 35 is wholly or partly attributable to any supply of the natural gas; and (d) no provisional emissions number under section 35A is wholly or partly attributable to any supply of the natural gas; and (e) no provisional emissions number under section 20, 21, 22, 23, 24 or 25 is wholly or partly attributable to covered emissions from the use of the natural gas; and (f) the conditions specified in the regulations are satisfied; and (g) the potential greenhouse gas emissions embodied in the amount mentioned in paragraph (a) have a carbon dioxide equivalence of a particular number of tonnes; then, for the purposes of this Act: (h) that number is a provisional emissions number of the person for the eligible financial year; and (i) the person is a liable entity for the eligible financial year. Specified eligible financial year (2) The eligible financial year specified under paragraph (1)(a) must be later than the financial year in which the regulations are registered under the Legislative Instruments Act 2003. Provisional emissions number (3) For the purposes of this Act, a provisional emissions number under regulations made for the purposes of subsection (1) is taken to be a provisional emissions number under this section. Liable entity (4) For the purposes of this Act, a person who is a liable entity under regulations made for the purposes of subsection (1) is taken to be a liable entity under this section.