36DLiable entity—supply of liquefied petroleum gas or liquefied natural gas to a person who quotes the person’s OTN

#### 36D Liable entity—supply of liquefied petroleum gas or liquefied natural gas to a person who quotes the person’s OTN Preliminary emissions number (1) For the purposes of this section, if: (a) a person has, under section 36B or 36C, a preliminary emissions number for an eligible financial year; and (b) the preliminary emissions number is attributable to the import, 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 preliminary emissions number of the OTN holder for the eligible financial year. Provisional emissions number and liable entity (2) If the OTN holder 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 OTN holder for the eligible financial year; and (b) the OTN holder is a liable entity for the eligible financial year. Reduction of provisional emissions number (3) If: (a) the OTN holder has, under subsection (2), a provisional emissions number for an eligible financial year; and (b) the OTN holder 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) For the purposes of this section, if: (a) the OTN holder quotes the OTN holder’s OTN in relation to a supply to the OTN holder of an amount of liquefied petroleum gas or liquefied natural gas; and (b) during an eligible financial year, an amount of covered emissions from the operation of a facility was attributable to the non‑transport combustion of the whole or a part (which whole or part is in this subsection called the relevant portion) of the amount mentioned in paragraph (a); and (c) the covered emissions mentioned in paragraph (b) count for the purposes of subsection 20(1), 21(1), 22(1), 23(1), 24(1) or 25(1); and (d) the potential greenhouse gas emissions embodied in the relevant portion have a carbon dioxide equivalence of a particular number of tonnes; the number mentioned in paragraph (d) is a netted‑out number of the OTN holder for the eligible financial year. (5) 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 an OTN holder for an eligible financial year ascertained in accordance with the regulations.