36CLiable entity—production of liquefied petroleum gas or liquefied natural gas for non‑transport use

#### 36C Liable entity—production of liquefied petroleum gas or liquefied natural gas for non‑transport use Preliminary emissions number (1) For the purposes of this section, if: (a) an amount of liquefied petroleum gas or liquefied natural gas is manufactured or produced in Australia; and (b) that amount is entered for home consumption during an eligible financial year; and (c) the eligible financial year begins on or after 1 July 2013; and (d) apart from any remission of excise duty, excise duty is or was payable by a person on that amount; and (e) the excise duty is remitted on the grounds that the liquefied petroleum gas or liquefied natural gas is not used, or intended for use, in an internal combustion engine in either a motor vehicle or a vessel; and (f) that amount is not an amount that, under the regulations, is exempt from this subsection; 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; that number is a preliminary emissions number of the person for the eligible financial year. Provisional emissions number and liable entity (2) If the person has, under subsection (1), one or more preliminary emissions numbers for the eligible financial year, then, for the purposes of this Act: (a) the sum of the preliminary emissions numbers is a provisional emissions number of the person for the eligible financial year; and (b) the person is a liable entity for the eligible financial year. Reduction of provisional emissions number (3) If: (a) the person has, under subsection (2), a provisional emissions number for an eligible financial year; and (b) the person has one or more netted‑out numbers for the eligible financial year (see subsections (4) and (5)); the provisional emissions number is to be reduced (but not below zero) by the total of those netted‑out numbers. Netted‑out numbers (4) The regulations may provide that, for the purposes of this section, a number ascertained in accordance with the regulations is a netted‑out number of a person for an eligible financial year ascertained in accordance with the regulations. (5) If: (a) a person has, under subsection (1), a preliminary emissions number for an eligible financial year; and (b) the preliminary emissions number is attributable to the manufacture or production of an amount of liquefied petroleum gas or liquefied natural gas; and (c) during an eligible financial year, the person supplies an amount of liquefied petroleum gas or liquefied natural gas to another person (the OTN holder) who quotes the OTN holder’s OTN in relation to the supply; and (d) the supplied amount is the whole or a part of the amount mentioned in paragraph (b); and (e) the potential greenhouse gas emissions embodied in the supplied amount have a carbon dioxide equivalence of a particular number of tonnes; that number is a netted‑out number of the first‑mentioned person for the eligible financial year mentioned in paragraph (c).