6When supply of natural gas occurs

#### 6 When supply of natural gas occurs (1) For the purposes of this Act, the supply of natural gas occurs: (a) if the regulations provide that the supply occurs when the gas passes a point ascertained in accordance with the regulations—when the gas passes that point; or (b) if: (i) paragraph (a) does not apply; and (ii) the supply involves physical delivery; when the gas is physically delivered. (2) The regulations may provide that, for the purposes of: (a) section 35A; and (b) the remaining provisions of this Act so far as they relate to section 35A; and (c) the provisions of the National Greenhouse and Energy Reporting Act 2007 so far as they relate to section 35A of this Act; the supply of natural gas occurs at the time ascertained in accordance with the regulations instead of at the time ascertained in accordance with subsection (1). (3) For the purposes of this section, the following provisions are taken to relate to section 35A: (a) subsections 20(14) and (15); (b) subsections 21(8E) and (8F); (c) subsections 22(12) and (13); (d) subsections 23(9E) and (9F); (e) subsections 24(8E) and (8F); (f) subsections 25(7E) and (7F); (g) Divisions 4A and 4B of Part 3. (4) Regulations made for the purposes of subsection (2), in so far as they are relevant to the calculation of a preliminary emissions number, apply in relation to the calculation of a preliminary emissions number of a person for: (a) an eligible financial year specified in those regulations; or (b) a later eligible financial year. (5) An eligible financial year specified under paragraph (4)(a) must be later than the financial year in which the regulations are registered under the Legislative Instruments Act 2003.