Part 12Reporting requirements

## Part 12—Reporting requirements 1201 If free carbon units have been issued in relation to an emissions‑intensive trade‑exposed activity at a facility or series of facilities, the person to which the free carbon units were issued (the recipient) must give the Regulator the reports set out in this Part. 1202 If an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware that the recipient will no longer be an eligible person in relation to one or more facilities that carry on an emissions‑intensive trade‑exposed activity on the next 30 June, the recipient must give the Regulator a report stating who is likely to be an eligible person in relation to the facilities on that date. 1203 If an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware that: (a) a decision has been taken to stop the production of one or more relevant products at a facility or series of facilities, indefinitely or for more than 12 months, while the Regulator is considering an application in relation to the production of those relevant products; and (b) a requirement relating to the closure of equipment is reasonably likely to occur within 6 months; the recipient must give the Regulator a report of when the requirement is likely to occur. 1204 If an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware that a requirement relating to the closure of equipment has occurred, the recipient must give the Regulator a report of when the requirement occurred. 1205 If an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware that a circumstance mentioned in clause 910 exists, the recipient must give the Regulator a report of when the circumstance came into existence. 1206 (1) If: (a) an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware, during: (i) the financial year for which the free carbon units have been issued (the first financial year); or (ii) the following financial year; that no application for free carbon units will be made in respect of the facility for the following financial year; and (b) the requirement under clause 1304 for the recipient to relinquish carbon units has not been imposed in the first financial year; the recipient must give the Regulator a report containing the information in subclause (3). (2) If: (a) an executive officer of the recipient (or, if the recipient is not a body corporate, a person with an equivalent function) becomes aware, during: (i) the financial year for which the free carbon units have been issued (the first financial year); or (ii) the following financial year; that an application by the recipient for the issue of free carbon units would, if it were made, be refused because the Regulator would not be satisfied as to the matter mentioned in paragraph 804(3)(f); and (b) the requirement under clause 1304 for the recipient to relinquish carbon units has not been imposed in the first financial year; the recipient must give the Regulator a report containing the information in subclause (3). (3) The recipient’s report must contain the following: (a) the amount of production of all relevant products for the facility during the first financial year; and (b) the information required to be given to the Regulator under subclause 603(1); and (c) for a new facility or series of new facilities—the calculations relating to the amounts mentioned in paragraphs 911(2)(c), (d) and (e) for the first financial year; and (d) for a sub‑threshold facility to which clause 708 applies—the scope 1 emissions, by source, from the operation of the facility for the first financial year. 1207 (1) The recipient must give the report under clauses 1202, 1204 and 1205 within 30 days after the executive officer or other person becomes aware of the matter. (2) The recipient must give the report under clause 1203 within the later of: (a) 30 days after the executive officer or other person becomes aware of the matter; and (b) 5 months before the requirement relating to the closure of equipment is reasonably likely to occur. (3) The recipient must give the report under clause 1206 within: (a) if equipment is taken to have been closed—90 days after the closure occurred; and (b) in any other case—90 days after the end of the first financial year. 0