Part 9Method of calculating the number of free carbon units to be issued to a person

Schedule 1—Jobs and Competitiveness Program (section 7.1) ## Part 1—Preliminary 101 This is the Jobs and Competitiveness Program. 102 (1) This program deals with the issue of free carbon units in respect of activities that, under the program, are taken to be emissions‑intensive trade‑exposed activities. (2) Free carbon units must not be issued to a person in accordance with this program unless the person: (a) meets the requirements specified in this program; and (b) has a Registry account. 103 The activities must be carried on in Australia during any of the following eligible financial years: (a) the eligible financial year starting on 1 July 2012; (b) any subsequent eligible financial year. 104 The extraction of coal is not an activity under this program that is taken to be an emissions‑intensive trade‑exposed activity. ## Part 2—Definitions and related concepts ### Division 1—Definitions 201 (1) In this program: > applicant means a person who makes an application for free carbon units in the capacity of an eligible person. > Note: An applicant will deal with the Regulator through one or more contact persons who will be nominated in the application. > ASTM followed by a number (for example, ASTM D6347/D6347M‑99) means a standard of that number issued by ASTM International and, if a date is included, of that date. > Note: ASTM means the American Society for Testing and Materials. > carbon steel means material which: (a) contains by mass more iron (Fe) than any other single element; and (b) has a carbon (C) concentration less than 2%. > category A emissions, in relation to a LNG project: see subclause 915(2). > category B emissions, in relation to a LNG project: see subclause 915(2). > closed, in relation to equipment: see clause 204. > condensate has the same meaning as in the Excise Act 1901. > eligible LNG emissions: see subclause 915(4). > eligible person: see Part 5. > eligible petroleum feedstocks means any one or more of the following that were not produced through the conduct of an emissions‑intensive trade‑exposed activity carried on in Australia: (a) catalytic cracker feedstocks that are processed in the catalytic cracker in carrying on the emissions‑intensive trade‑exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere; (b) hydro‑cracker unit feedstocks that are processed in the hydro‑cracking unit in carrying on the emissions‑intensive trade‑exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere; (c) reformer unit feedstocks that are used to produce reformate in carrying on the emissions‑intensive trade‑exposed activity and have a density of 0.6 to 0.80 kg/L at 15 °C and 1 atmosphere; (d) alkylation unit feedstocks that are used to produce alkylate in carrying on the emissions‑intensive trade‑exposed activity and have a density of 0.55 to 0.62 kg/L at 15 °C and 1 atmosphere; (e) bitumen feedstocks that are used to produce bitumen in carrying on the emissions‑intensive trade‑exposed activity and have a density of at least 0.95 kg/L at 15 °C and 1 atmosphere; (f) lubricant base stock feedstocks that are used to produce lubricant base stocks in carrying on the emissions‑intensive trade‑exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere. > equipment means equipment that is used, or is to be used, to carry on an emissions‑intensive trade‑exposed activity, including the following: (a) an apparatus; (b) an appliance; (c) a boiler; (d) a chimney; (e) a crane; (f) a device; (g) a dredge; (h) a dryer; (i) an electrolytic cell; (j) an engine; (k) a furnace; (l) a generator; (m) an incinerator; (n) an instrument; (o) a kiln; (p) a machine; (q) an oven; (r) plant; (s) a retort; (t) a structure; (u) a tool. > expected production, or expected additional production, means: (a) for an application to which subclause 705(1) or (2) applies—the amount or volume of the relevant product that is reasonably likely to be produced in the financial year for which free carbon units are to be provided; and (b) for an application to which subclause 706(1) applies—the amount or volume of the relevant product that is reasonably likely to be produced for the facilities that are taken to have undergone a significant expansion in the financial year for which free carbon units are to be provided above the amount of the production of that relevant product in the previous financial year. > final LNG emissions number means the number worked out by the Regulator under clause 915 for determining the LNG supplementary allocation adjustment. > highly emissions‑intensive, in relation to an emissions‑intensive trade‑exposed activity, means that the base rate of assistance for the activity is explained in subclause 907(4). > LNG facility means a facility, other than an upstream LNG facility, where the activity of producing liquefied natural gas is carried on wholly or partly. > LNG production activity means the production of liquefied natural gas within the meaning of Division 36 of Part 3. > LNG project means a project that involves: (a) either of the following: (i) one or more LNG facilities and one or more upstream LNG facilities, whether or not the facilities are co‑located; (ii) one or more LNG facilities, whether or not the facilities are co‑located; and (b) some or all of the gas mixture containing natural gas that is extracted, transported or handled by the facilities mentioned in paragraph (a) ultimately being transformed into liquefied natural gas at one or more of the LNG facilities. > LNG supplementary allocation adjustment: see subclause 914(2). > LNG supplementary allocation rules: see Part 9, Division 10. > moderately emissions‑intensive, in relation to an emissions‑intensive trade‑exposed activity, means that the base rate of assistance for the activity is explained in subclause 907(4). > network or pipeline facility means a facility that is in an industry sector mentioned in subregulation 2.20(2) of the NGER Regulations. > new facility: see clause 205. > NGER Measurement Determination means the National Greenhouse and Energy Reporting (Measurement) Determination 2008 or any other determination for the measurement of emissions issued by the Minister under subsection 10(3) of the NGER Act. > output means the product or products mentioned in the description of an emissions‑intensive trade‑exposed activity that result from the carrying on of that activity (whether or not the product or products are the basis for the issue of free carbon units for the activity under Part 3). > product means a product that is specified in Part 3 as the basis for the issue of free carbon units in relation to the carrying on of an emissions‑intensive trade‑exposed activity. > provisional LNG emissions number means the number worked out by an applicant in accordance with the LNG supplementary allocation rules, other than clause 918. > r is the per annum yield (expressed as a percentage) for BBB rated corporate bonds with 1 to 5 years maturity, as published by the Reserve Bank of Australia, that is the latest daily rate published prior to the day an application is approved by the Regulator. > relevant product means: (a) in relation to an application for the issue of free carbon units—a product that is identified in the application as meeting the requirements specified in Part 3 for the basis for the issue of those free carbon units; and (b) in relation to free carbon units that have been issued—the product that meets the requirements specified in Part 3 as the basis for the issue of those free carbon units. > saleable quality: see clause 202. > series of new facilities: see clause 205. > significant expansion: see clause 203. > stabilised crude petroleum oil has the meaning given in the Australian Taxation Office Interpretative Decision, ATO ID 2008/154, published on 28 November 2008. > unleaded petrol means all grades of unleaded petrol meeting Australian or international standards, including standard unleaded petrol, premium unleaded petrol and other proprietary forms of unleaded petrol. > upstream LNG facility means a facility that: (a) meets both of the following criteria: (i) the facility carries on either of the following activities: (A) the extraction of a gas mixture containing natural gas from an upstream geological formation; (B) the transportation or handling, or both, of a gas mixture containing natural gas from the location where it was extracted to a location where it is liquefied; (ii) some or all of the gas mixture containing natural gas that is extracted, transported or handled by the facility is ultimately transformed into liquefied natural gas at a LNG facility that had, on 30 June of the previous financial year, a maximum productive capacity of at least 500 000 tonnes of liquefied natural gas a year; or (b) meets all of the following criteria: (i) the facility does not extract a gas mixture containing natural gas from an upstream geological formation; (ii) the facility is supplied natural gas from a network or pipeline facility; (iii) the facility handles the natural gas before it is transferred to a place where it is to be transformed into liquefied natural gas; (iv) some or all of the natural gas extracted, transported or handled by the facility is ultimately transformed into liquefied natural gas at a LNG facility that had, on 30 June of the previous financial year, a maximum productive capacity of less than 500 000 tonnes of liquefied natural gas a year. (2) In this program, unless the contrary intention appears: (a) a concentration of a substance that is expressed as a percentage is a percentage with respect to mass; and (b) a reference to the moisture content of a substance expressed as a percentage is a percentage with respect to mass. (3) In this program, unless the contrary intention appears, an emissions‑intensive trade‑exposed activity is carried on at a facility if the activity, or series of activities, that constitute the facility includes some or all of the transformations specified in Part 3 as being required for carrying on an emissions‑intensive trade‑exposed activity. > Note: Subsection 9(1) of the NGER Act explains how an activity or series of activities constitutes a facility. ### Division 2—Meaning of saleable quality 202 (1) In this program, saleable quality is intended to have its ordinary meaning as understood by participants in the relevant market, subject to subclauses (2) to (5). (2) A product is taken to be of saleable quality if it is produced to a level at which it would ordinarily be considered by participants in the relevant market: (a) to be an output of a process carried on as part of an emissions‑intensive trade‑exposed activity; and (b) to have a commercial value as that output. (3) A sub‑standard product that is discarded is taken not to be of saleable quality. (4) A product that is recycled back into the same emissions‑intensive trade‑exposed activity to produce a new output may be taken to be of saleable quality only once. > Note: Example 1: Metal that is re‑melted in the same equipment in which it was produced. > Note: Example 2: Paper that is re‑inputted into a paper making process. (5) Material that is scrapped or lost before it is packaged as a product that is of saleable quality: (a) is taken not to be of saleable quality; and (b) is taken not to be included in an amount of product that is of saleable quality that is to be counted for the basis for allocation. ### Division 3—Meaning of significant expansion 203 (1) In this program, a facility to which an application for the issue of free carbon units relates is taken to have undergone significant expansion only if: (a) an emissions‑intensive trade‑exposed activity was carried on at the facility in the financial year before the financial year to which the application relates; and (b) equipment has been installed, or is to be installed, to carry on the activity; and (c) the equipment has not previously been taken into account under this program in relation to the significant expansion of a facility; and (d) for equipment that has been installed—the equipment was first fully installed at the facility not more than 4 years before the start of the financial year to which the application relates; and (e) for equipment that is to be installed—the equipment is expected to be installed, or substantially installed, within 1 year after the end of the financial year to which the application relates; and (f) after the equipment is commissioned, and any existing equipment that is to be decommissioned has been decommissioned, the maximum productive capacity of the equipment used to produce the relevant product will be more than 20% greater than the maximum productive capacity of the equipment that existed before the installation. (2) In paragraph (1)(f), in working out the maximum productive capacity of the equipment that existed before the installation, decommissioned equipment that exists at the site is not to be included if it: (a) has not been used since the equipment has been installed to carry on the activity; and (b) is not proposed to be used for at least 12 months after the financial year to which the application relates. ### Division 4—Meaning of closed 204 (1) In this program, equipment is taken to have been closed only in a circumstance set out in subclause (2) or (3). (2) Equipment is taken to have been closed if: (a) one or more items of equipment have been used to carry out an emissions‑intensive trade‑exposed activity at one or more facilities; and (b) the production of all relevant products at the facility or facilities has ceased; and (c) it is, or becomes, unlikely that the relevant products will be produced again at the facility or facilities within 1 year after the production ceased. (3) Equipment is taken to have been closed in relation to the production of a relevant product if: (a) one or more items of equipment have been used to carry out an emissions‑intensive trade‑exposed activity at one or more facilities; and (b) the equipment has been producing 2 or more relevant products as a result of the same emissions‑intensive trade‑exposed activity; and (c) all production of one or more of those relevant products at the facility or facilities has ceased; and (d) the equipment is still producing at least one other relevant product; and (e) it is, or becomes, unlikely that production of one or more of the relevant products mentioned in paragraph (c) will resume at the facility or facilities within 1 year after the production of that relevant product ceased. ### Division 5—Meaning of new facility and series of new facilities 205 (1) In this program, a facility to which an application for the issue of free carbon units relates is a new facility only in the circumstances set out in subclause (2). (2) A facility is a new facility if all of the following apply: (a) either: (i) no relevant product was produced at the site of the facility before 1 July 2011; or (ii) relevant product was produced at the site of the facility before 1 July 2011 but the principal equipment used in the previous financial year at the site of the facility to carry on the emissions‑intensive trade‑exposed activity was not used to produce relevant product at that site before 10 July 2011; (b) the earlier of the following occurred on or after 10 July 2011: (i) a final investment decision was published in relation to a project to construct and commission at the site of the facility equipment that is to be used to carry on the emissions‑intensive trade‑exposed activity; (ii) construction commenced on a project at the site of the facility in relation to equipment that is to be used to carry on the emissions‑intensive trade‑exposed activity; (c) if it is part of a series of new facilities—the series of new facilities does not include one or more facilities that are not new facilities. (3) For subparagraph (2)(b)(i), in considering whether the decision that was published was a final investment decision in relation to the project on or after 10 July 2011, the Regulator must have regard to the following matters: (a) the content of any published statement by the project proponent showing a commitment to proceed with the construction of the project; (b) the project proponent’s rights to land for the construction of the project; (c) whether contracts for the supply and construction of the project’s major equipment (including contract provisions for project cancellations) were executed; (d) the status of all planning and construction approvals and licences necessary for the commencement of construction of the project (including completed and approved environmental impact statements); (e) the level of commitment to financing arrangements for the project; (f) whether, as at the start of 10 July 2011, a firm date had been set for project construction to commence; (g) any other matter that the Regulator considers relevant. (4) A series of new facilities is 2 or more new facilities that carry on activities that are an emissions‑intensive trade‑exposed activity only if the activities at all of those facilities are considered. ## Part 3—Emissions‑intensive trade‑exposed activities ### Division 1—General 301 (1) This Part identifies emissions‑intensive trade‑exposed activities. (2) A reference in this Part to an emissions‑intensive trade‑exposed activity includes the following information: (a) a general name for the activity; (b) the description of the activity; (c) whether the activity is: (i) highly emissions‑intensive; or (ii) moderately emissions‑intensive; (d) a summary of each basis for the issue of free carbon units in respect of the activity. (3) Each allocative baseline for the activity is set out in Part 4. ### Division 2—Production of glass containers 302 (1) The production of glass containers is the physical and chemical transformation of silica (silicon dioxide (SiO2)) and other raw and recycled materials (such as cullet) to produce blown or pressed glass containers, by controlled melting and forming in a contiguous process. (2) The production of glass containers is specified as an emissions‑intensive trade‑exposed activity. (3) The production of glass containers is a moderately emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of blown and pressed glass containers that is: (a) produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 3—Production of bulk flat glass 303 (1) The production of bulk flat glass is the physical and chemical transformation of silica (silicon dioxide (SiO2)) and other raw and recycled materials (such as cullet) to produce bulk flat glass products, including wired glass and patterned glass, by controlled melting and forming in a contiguous process. (2) The production of bulk flat glass is specified as an emissions‑intensive trade‑exposed activity. (3) The production of bulk flat glass is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of bulk flat glass that is: (a) produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 4—Production of methanol 304 (1) The production of methanol is the chemical transformation of one or more of the following: (a) hydrocarbons; (b) hydrogen feedstocks; (c) carbon feedstocks; (d) oxygen feedstocks; to produce liquid methanol (CH3OH) in which the concentration of methanol is at least 98%. (2) The production of methanol is specified as an emissions‑intensive trade‑exposed activity. (3) The production of methanol is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of 100% equivalent methanol (CH3OH) that is produced by carrying on the emissions‑intensive trade‑exposed activity. ### Division 5—Production of carbon black 305 (1) The production of carbon black is the chemical transformation of gaseous or liquid hydrocarbons to produce a colloidal carbon material (known as carbon black) in the form of spheres or of fused aggregates of the spheres. (2) The particle size of the colloidal carbon must be below 1 000 nm in at least one dimension. (3) The production of carbon black is specified as an emissions‑intensive trade‑exposed activity. (4) The production of carbon black is a highly emissions‑intensive activity. > Note: See Part 4. (5) The basis for the issue of free carbon units is by a tonne, on a dry weight basis, of pelletised carbon black that is: (a) produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 6—Production of white titanium dioxide (TiO2) pigment 306 (1) The production of white titanium dioxide (TiO2) pigment is the chemical transformation of one or more of the following: (a) rutile (TiO2); (b) synthetic rutile (TiO2); (c) ilmenite (FeTiO3); (d) leucoxene; (e) titanium slag that has an iron (Fe) concentration of at least 7%; to produce white titanium dioxide (TiO2) pigment. (2) The white titanium dioxide (TiO2) pigment must: (a) conform with ASTM classification D476‑00, 2005; and (b) have an iron (Fe) concentration of no more than 0.5%. (3) The production of white titanium dioxide (TiO2) pigment is specified as an emissions‑intensive trade‑exposed activity. (4) The production of white titanium dioxide (TiO2) pigment is a moderately emissions‑intensive activity. > Note: See Part 4. (5) The basis for the issue of free carbon units is by a tonne of white titanium dioxide (TiO2) pigment that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) conforms with ASTM classification D476‑00, 2005; and (c) has an iron (Fe) concentration of no more than 0.5%; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 7—Production of silicon 307 (1) The production of silicon is the chemical transformation of silica (silicon dioxide (SiO2)) to produce silicon (Si) with a concentration of silicon of at least 98.0%, conducted in accordance with the following overall chemical equation: SiO2(s) + 2C(s) →Si(s) + 2CO(g) (2) The production of silicon is specified as an emissions‑intensive trade‑exposed activity. (3) The production of silicon is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of silicon that: (a) has a concentration of silicon of at least 98.0%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 8—Smelting zinc 308 (1) Smelting zinc is the chemical transformation of either or both of: (a) concentrated mineralised zinc compounds; and (b) zinc‑bearing secondary materials; to produce zinc metal (Zn) with a concentration of zinc of at least 99.95%. (2) Smelting zinc is specified as an emissions‑intensive trade‑exposed activity. (3) Smelting zinc is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of zinc that: (a) has a concentration of zinc of at least 99.95%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 9—Integrated production of lead and zinc 309 (1) The integrated production of lead and zinc is the chemical transformation of either or both of: (a) concentrated mineralised lead compounds with or without additional lead bearing secondary materials; and (b) concentrated mineralised zinc compounds with or without additional zinc bearing secondary materials; to produce the products mentioned in subclause (2). (2) For subclause (1), the products are: (a) lead metal (Pb) with a concentration of lead of at least 99.97%; and (aa) lead metal (Pb) with a concentration of lead of at least 99.5% but less than 99.97%; and (b) zinc in fume (Zn) with a concentration of zinc of at least 60%. (3) The integrated production of lead and zinc is specified as an emissions‑intensive trade‑exposed activity. (4) The integrated production of lead and zinc is a moderately emissions‑intensive activity. > Note: See Part 4. (5) For the production of lead metal with a concentration of lead of at least 99.97%, the basis for the issue of free carbon units is by a tonne of lead metal (Pb) that: (a) has a concentration of lead of at least 99.97%; and (aa) is not produced from a product mentioned in paragraph (2)(aa); and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5A) For the production of lead metal with a concentration of lead of at least 99.5% but less than 99.97%, the basis for the issue of free carbon units is by a tonne of lead metal (Pb) that: (a) has a concentration of lead of at least 99.5% but less than 99.97%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. (6) For the production of zinc in fume, the basis for the issue of free carbon units is by a tonne of 100% equivalent zinc contained within the zinc in fume (Zn) that: (a) has a concentration of zinc of at least 60%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity. ### Division 10—Aluminium smelting 310 (1) Aluminium smelting is the physical and chemical transformation of alumina (aluminium oxide (Al2O3)) into aluminium metal (Al) of saleable quality. (2) Aluminium smelting is specified as an emissions‑intensive trade‑exposed activity. (3) Aluminium smelting is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of primary aluminium that: (a) has a concentration of aluminium of at least 98%; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (c) is weighed after electrolysis but before casting. ### Division 11—Alumina refining 311 (1) Alumina refining is the physical and chemical transformation of bauxite (which is an ore containing mineralised aluminium compounds) into alumina (aluminium oxide (Al2O3)) with a concentration of aluminium oxide of at least 95%. (2) Alumina refining is specified as an emissions‑intensive trade‑exposed activity. (3) Alumina refining is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a tonne of alumina (aluminium oxide (Al2O3)) that: (a) has a concentration of aluminium oxide of at least 95%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 12—Production of high purity ethanol 312 (1) The production of high purity ethanol is the chemical transformation of fermentable sugars (such as C6H12O6, C5H10O5, C12H22O11 or C18H32O16) to ethanol (C2H5OH) and subsequent purification process to obtain a solution of high purity ethanol where the concentration of ethanol (C2H5OH) is at least 95% with respect to volume. (2) The production of high purity ethanol is specified as an emissions‑intensive trade‑exposed activity. (3) The production of high purity ethanol is a moderately emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units is by a kilolitre of 100% equivalent ethanol (C2H5OH) at 20 °C that is produced by carrying on the emissions‑intensive trade‑exposed activity, assuming a density of ethanol (C2H5OH) of 789.24 kg/m3 at 20 °C. ### Division 13—Production of magnesia 313 (1) The production of magnesia is the chemical and physical transformation of magnesite (magnesium carbonate (MgCO3)) into one or more of the following magnesia products: (a) caustic calcined magnesia that: (i) has a concentration of magnesium oxide (MgO) of at least 75%; and (ii) is burned between 650 °C and 1 200 °C; (b) deadburned magnesia that: (i) has a concentration of magnesium oxide (MgO) of at least 85%; and (ii) has grain density of 2.85 g/cm3 to 3.45 g/cm3; and (iii) is burned between 1 300 °C and 2 200 °C; (c) electrofused magnesia that: (i) has a concentration of magnesium oxide (MgO) of at least 90%; and (ii) has grain density of greater than 3.45 g/cm3; and (iii) is fused at temperatures higher than 2 750 °C. (2) The production of magnesia is specified as an emissions‑intensive trade‑exposed activity. (3) The production of magnesia is a highly emissions‑intensive activity. > Note: See Part 4. (4) For the production of caustic calcined magnesia, the basis for the issue of free carbon units is by a tonne of caustic calcined magnesia on a dry weight basis that: (a) has a concentration of magnesium oxide (MgO) of at least 75%; and (b) is produced by, or as part of, carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality; whether or not it is later transformed into deadburned magnesia or electrofused magnesia. > Note: Saleable quality is explained in Part 2. (5) For the production of deadburned magnesia, the basis for the issue of free carbon units is by a tonne of deadburned magnesia on a dry weight basis that: (a) has a concentration of magnesium oxide (MgO) of at least 85%; and (b) has grain density of 2.85 g/cm3 to 3.45 g/cm3; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. (6) For the production of electrofused magnesia, the basis for the issue of free carbon units is by a tonne of electrofused magnesia on a dry weight basis that: (a) has a concentration of magnesium oxide (MgO) of at least 90%; and (b) has grain density of greater than 3.45 g/cm3; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 14—Manufacture of newsprint 314 (1) The manufacture of newsprint is the chemical or physical transformation, through an integrated process, of any or all of woodchips, sawdust, wood pulp and recovered paper into rolls of coated or uncoated newsprint that: (a) has a grammage range of 30 g/m2 to 80 g/m2; and (b) has a moisture content range of 4% to 11%; and (c) is generally usable for newspaper or publication products. (2) The manufacture of newsprint is specified as an emissions‑intensive trade‑exposed activity. (3) The manufacture of newsprint is a highly emissions‑intensive activity. > Note: See Part 4. (4) For the manufacture of coated or uncoated newsprint that: (a) has a grammage range of 30 g/m2 to 80 g/m2; and (b) has a moisture content range of 4% to 11%; and (c) is generally usable for newspaper or publication products; the basis for the issue of free carbon units is the total air dried tonnes of rolls of coated or uncoated newsprint of saleable quality produced by carrying on the emissions‑intensive trade‑exposed activity. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust, the basis for the issue of free carbon units is by a tonne of bone dried equivalent pulp that is: (a) used in the integrated process of manufacturing newsprint; and (b) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For the production of pulp from recovered paper, the basis for the issue of free carbon units is by a tonne of bone dried equivalent pulp that is: (a) used in the integrated process of manufacturing newsprint; and (b) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (7) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 15—Dry pulp manufacturing 315 (1) Dry pulp manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into either or both of rolls and bales of dry pulp that: (a) has a moisture content in the range of 4% to 14%; and (b) is generally useable in either or both of: (i) paper manufacturing; and (ii) the production of sanitary products (such as a fluff pulp layer in sanitary products). (2) Dry pulp manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Dry pulp manufacturing is a highly emissions‑intensive activity. > Note: See Part 4. (4) For dry pulp manufacturing, the basis for the issue of free carbon units is by a tonne of either or both of rolls and bales of dry pulp that: (a) has a moisture content in the range of 4% to 14%; and (b) is generally useable in either or both of: (i) paper manufacturing; and (ii) the production of sanitary products (such as a fluff pulp layer in sanitary products); and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of dry pulp manufacturing, the basis for the issue of free carbon units is by an air dried tonne (applying a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of manufacturing dry pulp; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 16—Cartonboard manufacturing 316 (1) Cartonboard manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into rolls of cartonboard that: (a) has a grammage range of 150 g/m2 to 500 g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is coated; and (d) is generally useable as cartonboard product such as coated kraft liner, coated multiply and other coated paperboard. (2) Cartonboard manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Cartonboard manufacturing is a highly emissions‑intensive activity. > Note: See Part 4. (4) For cartonboard manufacturing, the basis for the issue of free carbon units is by a tonne of rolls of cartonboard that: (a) has a grammage range of 150 g/m2 to 500 g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is coated; and (d) is generally useable as cartonboard product such as coated kraft liner, coated multiply and other coated paperboard; and (e) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (f) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of cartonboard manufacturing, the basis for the issue of free carbon units is by an air dried tonne (applying a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of cartonboard manufacturing; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 17—Packaging and industrial paper manufacturing 317 (1) Packaging and industrial paper manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into rolls of packaging and industrial paper that: (a) is produced from wholly or partially unbleached input fibre; and (b) has a grammage range of 30 g/m2 to 500 g/m2; and (c) has a moisture content in the range of 4% to 11%; and (d) is uncoated; and (e) is generally useable as a packaging or industrial paper, including products such as kraft liner, recycled or multiply liner, medium, sack and bag paper, wrapping paper, plasterboard liner, horticultural paper and building paper. (2) Packaging and industrial paper manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Packaging and industrial paper manufacturing is a highly emissions‑intensive activity. > Note: See Part 4. (4) For packaging and industrial paper manufacturing, the basis for the issue of free carbon units is by a tonne of rolls of packaging and industrial paper that: (a) is produced from wholly or partially unbleached input fibre; and (b) has a grammage range of 30 g/m2 to 500 g/m2; and (c) has a moisture content in the range of 4% to 11%; and (d) is uncoated; and (e) is generally useable as a packaging or industrial paper product, including products such as kraft liner, recycled or multiply liner, medium, sack and bag paper, wrapping paper, plasterboard liner, horticultural paper and building paper; and (f) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (g) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of packaging and industrial paper manufacturing, the basis for the issue of free carbon units is by an air dried tonne (assuming a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of manufacturing packaging and industrial paper; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 18—Printing and writing paper manufacturing 318 (1) Printing and writing paper manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into rolls of coated or uncoated printing and writing paper that: (a) is produced from 100% bleached or brightened input fibre; and (b) has a grammage range of 42 g/m2 to 350 g/m2; and (c) has a moisture content in the range of 4% to 11%; and (d) is generally useable as a printing and writing paper product, including products such as offset paper, copy paper, laser printing paper, magazine paper, filing card paper, manilla, book printing paper, envelope paper, forms paper, scholastic paper, cheque paper and security paper. (2) Printing and writing paper manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Printing and writing paper manufacturing is a highly emissions‑intensive activity. > Note: See Part 4. (4) For printing and writing paper manufacturing, the basis for the issue of free carbon units is by a tonne of rolls of coated or uncoated printing and writing paper that: (a) is produced from 100% bleached or brightened input fibre; and (b) has a grammage range of 42 g/m2 to 350 g/m2; and (c) has a moisture content in the range of 4% to 11%; and (d) is generally useable as a printing and writing paper product, including products such as offset paper, copy paper, laser printing paper, magazine paper, filing card paper, manilla, book printing paper, envelope paper, forms paper, scholastic paper, cheque paper and security paper; and (e) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (f) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of printing and writing paper manufacturing, the basis for the issue of free carbon units is by an air dried tonne (assuming a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of manufacturing printing and writing paper; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (5A) For the production of pulp from recovered paper as part of printing and writing paper manufacturing, the basis for the issue of free carbon units is by an air dried tonne (assuming a 10% moisture content) of equivalent pulp that is: (a) produced from recovered paper; and (b) used in the process of manufacturing printing and writing paper; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 19—Tissue paper manufacturing 319 (1) Tissue paper manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into rolls of uncoated tissue paper that: (a) has a grammage range of 13 g/m2 to 75g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is generally useable in sanitary products such as facial tissue, paper towel, bathroom tissue and napkins. (2) Tissue paper manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Tissue paper manufacturing is a moderately emissions‑intensive activity. > Note: See Part 4. (4) For tissue paper manufacturing, the basis for the issue of free carbon units is by a tonne of rolls of uncoated tissue paper that: (a) has a grammage range of 13 g/m2 to 75g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is generally useable in sanitary products such as facial tissue, paper towel, bathroom tissue and napkins; and (d) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (e) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of tissue paper manufacturing, the basis for the issue of free carbon units is by an air dried tonne (assuming a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of manufacturing tissue paper; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities. ### Division 20—Integrated iron and steel manufacturing > Note: Carbon steel, relevant product and saleable quality are explained in Part 2. 320 (1) Integrated iron and steel manufacturing is the chemical and physical transformation of iron ore into crude carbon steel products and hot‑rolled carbon steel products involving all of the following processes: (a) the chemical and physical transformation of iron ore into agglomerated iron ore, such as iron ore sinter or iron ore pellets; (b) the carbonisation of coal (principally coking coal) into coke oven coke; (c) the chemical and physical transformation of either or both of limestone and dolomite, into lime (including burnt lime and burnt dolomite); (d) the chemical and physical transformation of iron ore feed, including agglomerated iron ore, into molten iron which includes the reduction of oxides of iron using carbon as the predominant reducing agent; (e) subject to subclause (3), the chemical and physical transformation of molten iron and cold ferrous feed, such as pig iron, flat iron and ferrous scrap, into one or more of the following: (i) continuously cast carbon steel products; (ii) ingots of carbon steel; (iii) hot‑rolled carbon steel products, which commenced hot‑rolling at a temperature higher than 800 °C. (2) Integrated iron and steel manufacturing may also include the physical transformation of continuously cast carbon steel products into hot‑rolled carbon steel products which commence hot‑rolling at a temperature higher than 800 °C if the continuously cast carbon steel products are produced at any other facility that conducts: (a) the activity of integrated iron and steel manufacturing; or (b) the activity of manufacture of carbon steel from cold ferrous feed. (3) For paragraph (1)(e), the maximum percentage of cold ferrous feed transformed into one or more of the items in subparagraphs (1)(e)(i) to (iii) as a proportion of molten iron and cold ferrous feed, must not: (a) for a facility that does not meet the criteria in subclause 705(1) or (2)—be greater than 30% over the previous financial year for the facility; or (b) for a facility that does meet the criteria in subclause 705(1) or (2)—be likely to be greater than 30% over the financial year to which the application relates for the facility. (4) Integrated iron and steel manufacturing is specified as an emissions‑intensive trade‑exposed activity. (5) Integrated iron and steel manufacturing is a highly emissions‑intensive activity. > Note: See Part 4. (6) For the production of iron ore sinter, the basis for the issue of free carbon units is by a tonne of iron ore sinter on a dry weight basis that: (a) meets the necessary requirements for use in the integrated iron and steel manufacturing process; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity. (7) For the production of iron ore pellets, the basis for the issue of free carbon units is by a tonne of iron ore pellets on a dry weight basis that: (a) meets the necessary requirements for use in the integrated iron and steel manufacturing process; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (c) is not a relevant product for the emissions‑intensive trade‑exposed activity of production of iron ore pellets mentioned in Division 35. (8) For the production of coke oven coke, the basis for the issue of free carbon units is by a tonne of coke oven coke on a dry weight basis that: (a) meets the necessary requirements for use in the integrated iron and steel manufacturing process; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (c) is not a relevant product for the emissions‑intensive trade‑exposed activity of coke oven coke production mentioned in Division 45. (9) For the production of lime, the basis for the issue of free carbon units is by a tonne of lime on a dry weight basis that: (a) meets the necessary requirements for use in the integrated iron and steel manufacturing process; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (c) is not a relevant product for the emissions‑intensive trade‑exposed activity of production of lime mentioned in Division 28. (10) For the production of either or both of continuously cast carbon steel products and ingots of carbon steel, the basis for the issue of free carbon units is by a tonne of either or both of continuously cast carbon steel products and ingots of carbon steel that: (a) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (b) is not a relevant product for the emissions‑intensive trade‑exposed activity of the manufacture of carbon steel from cold ferrous feed; and (c) is of a saleable quality. (11) For the production of hot‑rolled carbon steel products that are long products, the basis for the issue of free carbon units is by a tonne of long products of hot‑rolled carbon steel that: (a) is in coils or straight lengths; and (b) is generally produced in rod, bar and structural (section) mills; and (c) generally has a cross sectional shape such as I, T, Y, U, V, H, C, L, square, rectangular, round, flat, hexagonal, angle, channel, structural beam profile or rail profile; and (d) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (e) is produced from continuously cast carbon steel products that satisfy the requirements mentioned in subclause (13); and (f) is counted as a relevant product only once in relation to the carrying on of the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (g) is not a relevant product for the emissions‑intensive trade‑exposed activity of the manufacture of carbon steel from cold ferrous feed; and (h) is of saleable quality. (12) For the production of hot‑rolled carbon steel products that are flat products, the basis for the issue of free carbon units is by a tonne of flat products of hot‑rolled carbon steel that: (a) is flat in profile, such as plate and hot rolled coil; and (b) is generally produced in hot strip mills and plate mills; and (c) is generally at least 600 mm wide; and (d) is generally no thicker than 150 mm; and (e) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (f) is produced from continuously cast carbon steel products that satisfy the requirements mentioned in subclause (13); and (g) is counted as a relevant product only once in relation to the carrying on of the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (h) is not a relevant product for the emissions‑intensive trade‑exposed activity of the manufacture of carbon steel from cold ferrous feed; and (i) is of saleable quality. (13) For paragraphs (11)(e) and (12)(f), the continuously cast carbon steel products must be produced as part of carrying on: (a) the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; or (b) the emissions‑intensive trade‑exposed activity of manufacture of carbon steel from cold ferrous feed. (14) For this Division: > coke oven coke means the solid product obtained from the carbonisation of coal (principally coking coal) at a high temperature and includes coke breeze and foundry coke. ### Division 21—Manufacture of carbon steel from cold ferrous feed > Note: Carbon steel, relevant product and saleable quality are explained in Part 2. 321 (1) The manufacture of carbon steel from cold ferrous feed is the physical and chemical transformation of cold ferrous feed (such as ferrous scrap, pig iron and flat iron) by heating and melting into liquid steel and the subsequent casting of the liquid steel to produce one or more of the following: (a) continuously cast carbon steel products; (b) ingots of carbon steel; (c) hot‑rolled carbon steel products, which commenced hot‑rolling at a temperature higher than 800 °C. (2) The manufacture of carbon steel from cold ferrous feed may also include the physical transformation of continuously cast carbon steel products into hot‑rolled carbon steel products which commenced hot‑rolling at a temperature higher than 800 °C where the continuously cast carbon steel products are produced at any other facility that conducts: (a) the activity of integrated iron and steel manufacturing; or (b) the activity of manufacture of carbon steel from cold ferrous feed. (3) The manufacture of carbon steel from cold ferrous feed is specified as an emissions‑intensive trade‑exposed activity. (4) The manufacture of carbon steel from cold ferrous feed is a highly emissions‑intensive activity. > Note: See Part 4. (5) For the production of either or both of continuously cast carbon steel products and ingots of carbon steel, the basis for the issue of free carbon units is by a tonne of either or both continuously cast carbon steel products and ingots of carbon steel that: (a) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (b) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (c) is of a saleable quality. (6) For the production of hot‑rolled carbon steel products that are long products, the basis for the issue of free carbon units is by a tonne of long products of hot‑rolled carbon steel that: (a) is in coils or straight lengths; and (b) is generally produced in rod, bar and structural (section) mills; and (c) generally have a cross sectional shape such as I, T, Y, U, V, H, C, L, square, rectangular, round, flat, hexagonal, angle, channel, structural beam profile or rail profile; and (d) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (e) is produced from continuously cast carbon steel products that satisfy the requirements mentioned in subclause (8); and (f) is counted as a relevant product only once in relation to the carrying on of the emissions‑intensive trade‑exposed activity of manufacture of carbon steel from cold ferrous feed; and (g) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (h) is of saleable quality. (7) For the production of hot‑rolled carbon steel products which are flat products, the basis for the issue of free carbon units is by a tonne of flat products of hot‑rolled carbon steel that: (a) is flat in profile, such as plate and hot rolled coil; and (b) is generally produced in hot strip and plate mills; and (c) is generally at least 600 mm wide; and (d) is generally no thicker than 150 mm; and (e) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (f) is produced from continuously cast carbon steel products that satisfy the requirements mentioned in subclause (8); and (g) is counted as a relevant product only once in relation to the carrying on of the emissions‑intensive trade‑exposed activity of manufacture of carbon steel from cold ferrous feed; and (h) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (i) is of saleable quality. (8) For paragraphs (6)(e) and (7)(f), the continuously cast carbon steel products must be produced as part of carrying on: (a) the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; or (b) the emissions‑intensive trade‑exposed activity of manufacture of carbon steel from cold ferrous feed. ### Division 22—Petroleum refining > Note: Condensate, eligible petroleum feedstocks, stabilised crude petroleum oil and unleaded petrol are explained in Part 2. 322 (1) Petroleum refining is the chemical and physical transformation of stabilised crude petroleum oil, which may be supplemented with one or more of condensate, tallow, vegetable oil, eligible petroleum feedstocks or other petroleum feedstocks, to produce a range of refined petroleum products through the following processes: (a) the distillation of stabilised crude petroleum oil, condensate, tallow, vegetable oil and other petroleum feedstocks; (b) the adjustment of the molecular weight and structure of hydrocarbons (such as that which occurs through catalytic or hydro‑cracking, steam or catalytic reforming, polymerisation, isomerisation or alkylation); (c) the blending of products from distillation and adjustment of molecular weight and structure to produce Australian and international standard diesel, jet fuel and unleaded petrol; (d) the production of 2 or more of the following refinery products saleable in Australian or international markets: (i) hydrogen; (ii) ethane; (iii) propane; (iv) refinery grade propylene; (v) polymer grade propylene; (vi) liquefied petroleum gas; (vii) butane; (viii) naphtha; (ix) aviation gasoline; (x) before oxygenate blend; (xi) kerosene; (xii) heating oil; (xiii) solvents; (xiv) lubricant base stocks; (xv) leaded petrol; (xvi) waxes; (xvii) bitumen. (2) Subject to subclause (3), the activity of petroleum refining will only take place in the financial year to which the application relates if both of the following apply: (a) each of the processes mentioned in paragraphs (1)(a) to (d) are conducted within the financial year to which the application relates for the facility; (b) the combined volume of diesel, jet fuel, unleaded petrol, lubricant base stocks and bitumen at 15 °C and 1 atmosphere produced from stabilised crude petroleum oil, condensate, tallow, vegetable oil and eligible petroleum feedstocks is: (i) for a facility that does not meet the criteria in subclause 705(1) or (2)—at least 75% of the total kilolitres of stabilised crude petroleum oil, condensate, tallow, vegetable oil and eligible petroleum feedstocks used within the previous financial year for the facility; or (ii) for a facility that does meet the criteria specified in subclause 705(1) or (2)—is likely to be at least 75% of the total kilolitres of stabilised crude petroleum oil, condensate, tallow, vegetable oil and eligible petroleum feedstocks likely to be used within the financial year to which the application relates for the facility. (3) The processes mentioned in paragraphs (1)(a) to (d) are not required to be conducted for every product mentioned in paragraphs (1)(c) and (d) for the activity of petroleum refining to occur in the application year. (4) Petroleum refining is specified as an emissions‑intensive trade‑exposed activity. (5) Petroleum refining is a highly emissions‑intensive activity. > Note: See Part 4. (6) Subject to subclause (7), the basis for the issue of free carbon units for petroleum refining is by a kilolitre of: (a) stabilised crude petroleum oil at 15 °C and 1 atmosphere; and (b) condensate at 15 °C and 1 atmosphere; and (c) tallow at 15 °C and 1 atmosphere; and (d) vegetable oil at 15 °C and 1 atmosphere; and (e) eligible petroleum feedstocks at 15 °C and 1 atmosphere. (7) A substance mentioned in paragraphs (6)(a) to (e) may be used as the basis for working out the issue of free carbon units for subclause (6) if the substance is, or is to be, refined: (a) by one or both of the processes mentioned in paragraphs (1)(a) and (b); and (b) into either of the following: (i) one or more petroleum products mentioned in paragraphs (1)(c) and (d); (ii) other by‑products which result from carrying on the emissions‑intensive trade‑exposed activity; and (c) in the financial year: (i) that applies, for the purpose of subclause 907(7), to the application made under clause 701; and (ii) in which the combined volume of diesel, jet fuel, unleaded petrol, lubricant base stocks and bitumen, at 15 °C and 1 atmosphere, produced from substances mentioned in paragraphs (6)(a) to (e) is: (A) for new or expected additional production—likely to be at least 75% of the total kilolitres of those substances likely to be used in the financial year to which the application relates; or (B) for production that is not new or expected additional production—at least 75% of the total kilolitres of those substances used in the previous financial year. ### Division 23—Production of ethene (ethylene) 323 (1) The production of ethene (ethylene) is the chemical transformation of hydrocarbons to produce ethene (ethylene (C2H4)) that has a concentration of ethene (ethylene (C2H4)) of at least 99%. (2) The production of ethene (ethylene) is specified as an emissions‑intensive trade‑exposed activity. (3) The production of ethene (ethylene) is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of ethene (ethylene) is by a tonne of 100% equivalent ethene (ethylene (C2H4)) that is contained within ethene that: (a) has a concentration of ethene (ethylene (C2H4)) of at least 99%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 24—Production of polyethylene 324 (1) The production of polyethylene is the chemical transformation of ethene (ethylene (C2H4)) to produce polyethylene with a standard density of at least 0.910 g/cm3. (2) The production of polyethylene is specified as an emissions‑intensive trade‑exposed activity. (3) The production of polyethylene is a moderately emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of polyethylene is by a tonne of pelletised polyethylene that: (a) has a standard density of at least 0.910 g/cm3; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For this Division: > standard density, for polyethylene, means the density of polyethylene moulded to a thickness of 1.9 mm using Procedure C of Annex A1 to ASTM D4703 Standard Practice for Compressions Moulding Thermoplastic Materials into Test Specimens, Plaques or Sheets, as in force from time to time. ### Division 25—Production of synthetic rutile 325 (1) The production of synthetic rutile is the chemical transformation of ilmenite ore (ore containing FeTiO3) through the reduction of iron oxides in order to increase the titanium dioxide (TiO2) concentration to produce synthetic rutile that: (a) has a titanium dioxide (TiO2) concentration of at least 88% but less than 95.5%; and (b) has an iron (Fe) concentration greater than 0.5%. (2) The production of synthetic rutile is specified as an emissions‑intensive trade‑exposed activity. (3) The production of synthetic rutile is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of synthetic rutile is by a tonne of synthetic rutile that: (a) has a titanium dioxide (TiO2) concentration of at least 88% but less than 95.5%; and (b) has an iron (Fe) concentration greater than 0.5%; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is not a relevant product for the emissions‑intensive trade‑exposed activity of production of white titanium dioxide (TiO2) pigment; and (e) is of saleable quality. > Note: Relevant product and saleable quality are explained in Part 2. ### Division 26—Production of manganese > Note: Saleable quality is explained in Part 2. 326 (1) The production of manganese is any of the following: (a) the physical and chemical transformation of manganese (Mn) ore into manganese sinter (Mn3O4) that has a concentration of manganese of at least 40%; (b) the physical and chemical transformation of either or both of manganese ore and manganese sinter into either or both of the following: (i) ferromanganese alloy that has a concentration of manganese of at least 67%; (ii) silicomanganese alloy that has a concentration of: (A) manganese of at least 60%; and (B) silicon (Si) of at least 12%. (2) The production of manganese is specified as an emissions‑intensive trade‑exposed activity. (3) The production of manganese is a highly emissions‑intensive activity. > Note: See Part 4. (4) For the production of manganese sinter, the basis for the issue of free carbon units is by a tonne of manganese sinter that: (a) has a concentration of manganese of at least 40%; and (b) is produced by, or as part of, carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. (5) For the production of ferromanganese alloy, the basis for the issue of free carbon units is by a tonne of ferromanganese alloy that: (a) has a concentration of manganese of at least 67%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. (6) For the production of silicomanganese alloy, the basis for the issue of free carbon units is by a tonne of silicomanganese alloy that: (a) has a concentration of manganese of at least 60%; and (b) has a concentration of silicon (Si) of at least 12%; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. ### Division 27—Production of clinker 327 (1) The production of clinker is the physical and chemical transformation of: (a) either or both of calcium carbonate compounds (limestone (CaCO3)) and other calcium carbonate (CaCO3) feedstocks; and (b) any of the following: (i) clay; (ii) clay mixed with one or more feedstocks that contain one or more of the following: (A) silicon dioxide (SiO2); (B) iron (Fe); (C) aluminium oxide (alumina (Al2O3)); (iii) one or more feedstocks that, when combined, contain all of the following: (A) silicon dioxide (SiO2); (B) iron (Fe); (C) aluminium oxide (alumina (Al2O3)); that are fused together at a temperature higher than 1 000 °C into Portland cement clinker. (2) The Portland cement clinker must: (a) have a concentration of calcium silicates of at least 60%; and (b) have a concentration of magnesium oxide (MgO) of not more than 4.5%; and (c) be useable in the making of Portland cement. (3) The production of clinker is specified as an emissions‑intensive trade‑exposed activity. (4) The production of clinker is a highly emissions‑intensive activity. > Note: See Part 4. (5) The basis for the issue of free carbon units for the production of clinker is by a tonne of Portland cement clinker on a dry weight basis that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) has a concentration of calcium silicates of at least 60%; and (c) has a concentration of magnesium oxide (MgO) of not more than 4.5%; and (d) is useable in the making of Portland cement; and (e) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 28—Production of lime 328 (1) The production of lime is the physical and chemical transformation, through the calcining process, of calcium and magnesium sources (such as calcium carbonate (CaCO3) and magnesium carbonate (MgCO3)) into lime that has a concentration of either or both of calcium oxide (CaO) and magnesium oxide (MgO) of at least 60%. (2) The production of lime is specified as an emissions‑intensive trade‑exposed activity. (3) The production of lime is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of lime is by a tonne of lime on a dry weight basis that: (a) has a concentration of either or both of calcium oxide (CaO) and magnesium oxide (MgO) of at least 60%; and (b) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Relevant product and saleable quality are explained in Part 2. ### Division 29—Production of fused alumina 329 (1) The production of fused alumina is the physical transformation of alumina (aluminium oxide (Al2O3)) by heating it to its fusion point to produce fused alumina that: (a) has an alpha alumina crystalline structure; and (b) has a concentration of aluminium oxide of at least 99.0%. (2) The production of fused alumina is specified as an emissions‑intensive trade‑exposed activity. (3) The production of fused alumina is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of fused alumina is by a tonne of fused alumina (aluminium oxide (Al2O3)) that: (a) has an alpha alumina crystalline structure; and (b) has a concentration of aluminium oxide of at least 99.0%; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 30—Production of copper > Note: Saleable quality is explained in Part 2. 330 (1) The production of copper is either or both of the following: (a) the physical and chemical transformation of concentrated mineralised copper compounds into either or both of the following: (i) copper cathode that has a concentration of copper greater than 99.90%; (ii) copper anode that has a concentration of copper: (A) of at least 99.00%; and (B) of not more than 99.90%; (b) the physical and chemical transformation of copper anode into copper cathode that has a concentration of copper greater than 99.90% where the copper anode: (i) has a concentration of copper: (A) of at least 99.00%; and (B) of not more than 99.90%; and (ii) was not produced as part of the transformation in subparagraph (a)(i). (2) For subclause (1), concentrated mineralised copper compounds include: (a) copper sulphide concentrates; and (b) copper electrolyte solution. (3) The production of copper is specified as an emissions‑intensive trade‑exposed activity. (4) The production of copper is a highly emissions‑intensive activity. > Note: See Part 4. (5) For the production of copper cathode from concentrated mineralised copper compounds, the basis for the issue of free carbon units is by a tonne of copper cathode that: (a) has a concentration of copper greater than 99.90%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is not transformed into copper cathode as part of the transformation mentioned in paragraph (1)(b); and (d) is of saleable quality. (6) For the production of copper anode from concentrated mineralised copper compounds, the basis for the issue of free carbon units is by a tonne of copper anode that: (a) has a concentration of copper: (i) of at least 99.00%; and (ii) of not more than 99.90%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is not subsequently transformed into copper cathode as part of the transformation mentioned in subparagraph (1)(a)(i); and (d) is of saleable quality. (7) For the production of copper cathode from copper anode, the basis for the issue of free carbon units is by a tonne of copper cathode that: (a) has a concentration of copper of at least 99.90%; and (b) is produced from copper anode that was not produced as part of the transformation mentioned in subparagraph (1)(a)(i); and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. ### Division 31—Production of carbamide (urea) 331 (1) The production of carbamide (urea (CO(NH2)2)) is the chemical transformation of carbon dioxide (CO2) and anhydrous ammonia (NH3) to produce carbamide solution (urea (CO(NH2)2(aq))) that: (a) has a concentration of carbamide (urea (CO(NH2)2)) of at least 80%; and (b) is subsequently used to produce either or both of: (i) carbamide solutions (urea (CO(NH2) 2(aq))); and (ii) granulated, prilled or other solid forms of carbamide (urea (CO(NH2) 2(s))) of saleable quality; conducted in accordance with the following overall chemical equations: 2NH3(l) + CO2(g) → H2NCOONH4(aq) H2NCOONH4(aq) → H2NCONH2(aq) + H2O(l) (2) The production of carbamide (urea) is specified as an emissions‑intensive trade‑exposed activity. (3) The production of carbamide (urea) is a moderately emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of carbamide (urea) is by a tonne of 100% equivalent carbamide (urea (CO(NH2)2)) on a dry weight basis that is: (a) contained within either of the following products: (i) carbamide solutions (urea (CO(NH2)2(aq))); (ii) granulated, prilled or other solid forms of carbamide (urea (CO(NH2)2(s))) of saleable quality; and (b) produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 32—Production of sodium carbonate (soda ash) and sodium bicarbonate 332 (1) The production of sodium carbonate (soda ash) and sodium bicarbonate is the chemical and physical transformation of calcium carbonate (CaCO3), sodium chloride (salt (NaCl)), ammonia (NH3) and carbon bearing materials (such as coke) into one or more of the following: (a) light sodium carbonate (light soda ash (Na2CO3)) which has a concentration of sodium carbonate (soda ash (Na2CO3)) of at least 98.0%; (b) dense sodium carbonate (dense soda ash (Na2CO3)) which has a concentration of sodium carbonate (soda ash (Na2CO3)) of at least 97.5%; (c) refined sodium bicarbonate (NaHCO3) which has a concentration of sodium bicarbonate (NaHCO3) of at least 95.0%. (2) The production of sodium carbonate (soda ash) and sodium bicarbonate is specified as an emissions‑intensive trade‑exposed activity. (3) The production of sodium carbonate (soda ash) and sodium bicarbonate is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of sodium carbonate (soda ash) and sodium bicarbonate is by a tonne of one or more of the following: (a) light sodium carbonate (light soda ash (Na2CO3)) that: (i) has a concentration of sodium carbonate (soda ash (Na2CO3)) of at least 98.0%; and (ii) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (iii) is of saleable quality; (b) dense sodium carbonate (dense soda ash (Na2CO3)) that: (i) has a concentration of sodium carbonate (soda ash (Na2CO3)) of at least 97.5%; and (ii) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (iii) is of saleable quality; (c) refined sodium bicarbonate (NaHCO3) that: (i) has a concentration of sodium bicarbonate (NaHCO3) of at least 95.0%; and (ii) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (iii) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 33—Production of ammonium nitrate 333 (1) The production of ammonium nitrate is the chemical transformation of anhydrous ammonia (NH3) to ammonium nitrate solution (NH4NO3(aq)) that has a concentration of ammonium nitrate (NH4NO3) of 60% or more. (2) The production of ammonium nitrate is specified as an emissions‑intensive trade‑exposed activity. (3) The production of ammonium nitrate is a highly emissions‑intensive activity. > Note: See Part 4. (4) For the production of ammonium nitrate, the basis for the issue of free carbon units is by a tonne of 100% equivalent ammonium nitrate that is: (a) produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (b) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 34—Production of ammonia 334 (1) The production of ammonia is the chemical transformation of hydrocarbons (or other hydrogen feedstock) to hydrogen (H2) that is subsequently reacted with nitrogen (N2) to produce anhydrous ammonia (NH3) that has a concentration of ammonia (NH3) of at least 98%. (2) The production of ammonia is specified as an emissions‑intensive trade‑exposed activity. (3) The production of ammonia is a highly emissions‑intensive activity. > Note: See Part 4. (4) For the production of ammonia, the basis for the issue of free carbon units is by a tonne of 100% equivalent anhydrous ammonia that is: (a) produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (b) of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 35—Production of iron ore pellets 335 (1) The production of iron ore pellets is the physical and chemical transformation of iron ore to produce iron ore pellets that are for the production of steel and that have: (a) a concentration of iron (Fe) of at least 63%; and (b) a concentration of alumina (aluminium oxide (Al2O3)) of no more than 2%; and (c) a concentration of silicon dioxide (silica (SiO2)) of no more than 7%; and (d) an average diameter of between 9 and 16 millimetres. (2) The production of iron ore pellets is specified as an emissions‑intensive trade‑exposed activity. (3) The production of iron ore pellets is a moderately emissions‑intensive activity. > Note: See Part 4. (4) For the production of iron ore pellets, the basis for the issue of free carbon units is by a tonne of iron ore pellets, on a dry weight basis, that: (a) has a concentration of iron (Fe) of at least 63%; and (b) has a concentration of alumina (aluminium oxide (Al2O3)) of no more than 2%; and (c) has a concentration of silicon dioxide (silica (SiO2)) of no more than 7%; and (d) has an average diameter of between 9 and 16 millimetres; and (e) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (f) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (g) is of saleable quality. > Note: Relevant product and saleable quality are explained in Part 2. (5) For this Division: > iron ore means any form of iron ore product that has not been: (a) semi‑processed into iron ore balls; or (b) exposed to a hardening process by the application of heat or pressure; and includes magnetite ore that has been concentrated and hematite ore that has been crushed to varying extents. ### Division 36—Production of liquefied natural gas 336 (1) The production of liquefied natural gas is the physical transformation of natural gas (in a gaseous state) into liquefied natural gas (in a liquid state) that has a concentration of methane (CH4) of at least 70%. (2) The production of liquefied natural gas is specified as an emissions‑intensive trade‑exposed activity. (3) The production of liquefied natural gas is a moderately emissions‑intensive activity. > Note: See Part 4. (4) For the production of liquefied natural gas, the basis for the issue of free carbon units is by a tonne of liquefied natural gas, that: (a) has a concentration of methane (CH4) of at least 70%; and (b) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (c) is transported, as a gas or liquid, from the facility where the natural gas was liquefied and is not taken back to that facility. ### Division 37—Production of magnetite concentrate 337 (1) The production of magnetite concentrate is the physical transformation of magnetite ore (ore containing Fe3O4 that has a key property of ferrimagnetism) to produce saleable magnetite (Fe3O4) concentrate that: (a) has a concentration of iron (Fe) of at least 60% on a dry weight basis; and (b) has a particle size of less than 75 microns for at least 80% of the concentrate. > Note: Ferrimagnetism is ions of iron (Fe2+ and Fe3+) spontaneously aligning in the sublattice of a crystalline solid to produce a net magnetic moment that is observed as permanent magnetisation of the solid at normal room temperature. (2) The production of magnetite concentrate is specified as an emissions‑intensive trade‑exposed activity. (3) The production of magnetite concentrate is a moderately emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of magnetite concentrate is by a tonne of 100% equivalent iron (Fe) contained in saleable magnetite (Fe3O4) concentrate that: (a) has a concentration of iron (Fe) of at least 60% on a dry weight basis; and (b) has a particle size of less than 75 microns for at least 80% of the concentrate; and (c) is produced as part of carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 38—Production of glass beads 338 (1) The production of glass beads is the physical and chemical transformation of either or both of the following: (a) recycled materials (such as cullet); (b) all of the following: (i) silicon dioxide (SiO2, silica); (ii) sodium carbonate (Na2CO3, soda ash); (iii) any other raw materials; through a crushing, sieving and firing process into saleable, solid, spherical glass beads where the refractive index is at least 1.50 and the size is smaller than 2 millimetres. (2) The production of glass beads is specified as an emissions‑intensive trade‑exposed activity. (3) The production of glass beads is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of glass beads is by a tonne of solid glass beads on a dry weight basis that: (a) have a refractive index of at least 1.50; and (b) have a size smaller than 2 millimetres; and (c) are produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) are of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 39—Production of sodium silicate glass 339 (1) The production of sodium silicate glass is the physical and chemical transformation of silicon dioxide (SiO2, silica) and sodium carbonate (Na2CO3, soda ash) into saleable sodium silicate glass where the concentration of sodium silicate (Na2SiO3) is at least 99% with respect to mass. (2) The production of sodium silicate glass is specified as an emissions‑intensive trade‑exposed activity. (3) The production of sodium silicate glass is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of sodium silicate glass is by a tonne of sodium silicate glass on a dry weight basis that: (a) has a concentration of sodium silicate (Na2SiO3) that is at least 99% with respect to mass; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 40—Production of polymer grade propene (polymer grade propylene) 340 (1) The production of polymer grade propene (C3H6, polymer grade propylene) is the physical transformation of hydrocarbons that have a concentration of propene (C3H6, propylene) between 45% and 85% with respect to mass (inclusive) to polymer grade propene (polymer grade propylene) that has a concentration of propene (propylene) of at least 98% with respect to mass. (2) The production of polymer grade propene (polymer grade propylene) is specified as an emissions‑intensive trade‑exposed activity. (3) The production of polymer grade propene (polymer grade propylene) is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of polymer grade propene (polymer grade propylene) is by a tonne of 100% equivalent propene contained within polymer grade propene (propylene) that: (a) has a concentration of propene that is at least 98% with respect to mass; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity. ### Division 41—Production of rolled aluminium 341 (1) The production of rolled aluminium is the chemical and physical transformation of either or both of primary aluminium metal and secondary aluminium metal with alloying metals into coiled aluminium sheet of saleable quality with a concentration of aluminium of at least 90% with respect to mass, and with a thickness no more than 6 millimetres. (2) The production of rolled aluminium is specified as an emissions‑intensive trade‑exposed activity. (3) The production of rolled aluminium is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of rolled aluminium is by a tonne of coiled aluminium sheet that: (a) has a concentration of aluminium of at least 90% with respect to mass; and (b) has a thickness no more than 6 millimetres measured after the finishing process is complete; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 42—Production of chlorine gas and sodium hydroxide (caustic soda) solution 342 (1) The production of chlorine gas and sodium hydroxide solution (caustic soda solution (NaOH(aq))) is the chemical transformation of sodium chloride solution (NaCl(aq)) brine to chlorine (Cl2(1,g)) and sodium hydroxide solution (caustic soda solution (NaOH(aq))) that has a concentration of sodium hydroxide (NaOH) of at least 14%. (2) The production of chlorine gas and sodium hydroxide solution (caustic soda solution (NaOH(aq))) is specified as an emissions‑intensive trade‑exposed activity. (3) The production of chlorine gas and sodium hydroxide solution (caustic soda solution (NaOH(aq))) is a highly emissions‑intensive activity. > Note: See Part 4. (4) The basis for the issue of free carbon units for the production of chlorine gas and sodium hydroxide solution (caustic soda solution (NaOH(aq))) is by a tonne of 100% equivalent sodium hydroxide (caustic soda (NaOH)) on a dry weight basis that: (a) is not recycled back into the emissions‑intensive trade‑exposed activity (such as a stream of sodium hydroxide solution (caustic soda solution NaOH(aq)) recycled back into the chemical treatment step); and (b) is contained within the sodium hydroxide solution produced by carrying on the emissions‑intensive trade‑exposed activity. ### Division 43—Production of fused zirconia 343 (1) The production of fused zirconia is the physical and chemical transformation of zircon (ZrSiO4) by: (a) the removal of silica (silicon dioxide (SiO2)) using a reductant such as carbon; and (b) heating the zircon to its fusion point; to produce fused zirconia (zirconium dioxide (ZrO2)) that has a concentration of zirconium dioxide (ZrO2) of at least 96%. (2) The production of fused zirconia is specified as an emissions‑intensive trade‑exposed activity. (3) The production of fused zirconia is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of fused zirconia is by a tonne of fused zirconia (zirconium dioxide (ZrO2)) that: (a) has a concentration of zirconium dioxide (ZrO2) of at least 96%; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 44—Manufacture of reconstituted wood‑based panels 344 (1) The manufacture of reconstituted wood‑based panels is the physical and chemical transformation of wood, including wood particles and residues (such as chips, shavings and sawdust) into a reconstituted wood‑based panel that: (a) has a density of greater than 500 kg a cubic metre; and (b) has individual wood particles or fibres with an average maximum dimension of no more than 30 mm. > Note: Examples of reconstituted wood‑based panels are particleboard and medium density fibreboard. (2) The manufacture of reconstituted wood‑based panels is specified as an emissions‑intensive trade‑exposed activity. (3) The manufacture of reconstituted wood‑based panels is a moderately emissions‑intensive activity. (4) The basis for the issue of free carbon units for the manufacture of reconstituted wood‑based panels is by a tonne of raw reconstituted wood‑based panel that: (a) has a density of greater than 500 kg a cubic metre; and (b) has individual wood particles or fibres with an average maximum dimension of no more than 30 mm; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 45—Production of coke oven coke 345 (1) The production of coke oven coke is the physical and chemical transformation (at a temperature higher than 900 °C) of coal into coke oven coke that: (a) has a coke strength after reaction (CSR) value of at least 50% for at least 80% of the coke oven coke produced; and (b) has a coke reactivity index (CRI) value of no more than 40% for at least 80% of the coke oven coke produced. (2) The production of coke oven coke is specified as an emissions‑intensive trade‑exposed activity. (3) The production of coke oven coke is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of coke oven coke is by a tonne of coke oven coke on a dry weight basis that: (a) has a coke strength after reaction (CSR) value of at least 50% for at least 80% of the coke oven coke produced; and (b) has a coke reactivity index (CRI) value of no more than 40% for at least 80% of the coke oven coke produced; and (c) is not a relevant product for the emissions‑intensive trade‑exposed activity of integrated iron and steel manufacturing; and (d) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (e) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 46—Production of hydrogen peroxide 346 (1) The production of hydrogen peroxide is the chemical transformation of hydrogen (H) feedstocks and oxygen (O) feedstocks: (a) to produce crude aqueous hydrogen peroxide solution that has a concentration of hydrogen peroxide (H2O2(aq)) of at least 39% with respect to mass; and (b) to later produce saleable aqueous hydrogen peroxide solution that has a concentration of hydrogen peroxide (H2O2(aq)) of at least 34% with respect to mass. (2) The production of hydrogen peroxide is specified as an emissions‑intensive trade‑exposed activity. (3) The production of hydrogen peroxide is a moderately emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of hydrogen peroxide is by a tonne of 100% equivalent hydrogen peroxide in saleable aqueous hydrogen peroxide solution that: (a) has a concentration of hydrogen peroxide (H2O2(aq)) of at least 34% with respect to mass; and (b) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 47—Production of ceramic floor and wall tiles 347 (1) The production of ceramic floor and wall tiles is the physical and chemical transformation of raw clay and other raw materials, such as feldspar and quartz, into saleable ceramic floor and wall tiles that conform to ISO 13006:2012 (issued by the International Organization for Standardization), or an equivalent standard, as in force when the tiles are produced. > Note: ISO 13006:2012 is published at www.iso.org. (2) The production of ceramic floor and wall tiles is specified as an emissions‑intensive trade‑exposed activity. (3) The production of ceramic floor and wall tiles is a moderately emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of ceramic floor and wall tiles is by a tonne of ceramic floor and wall tiles that: (a) conform to ISO 13006:2012; and (b) are produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) are of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 48—Production of nickel 348 (1) The production of nickel is the chemical and physical transformation of either or both of: (a) nickel bearing inputs into intermediate nickel products, primary nickel products or cobalt products; (b) intermediate nickel products into primary nickel products or cobalt products. (2) The production of nickel is specified as an emissions‑intensive trade‑exposed activity. (3) The production of nickel is a moderately emissions‑intensive activity. (4) For the production of nickel, the basis for the issue of free carbon units is that the nickel is: (a) measured, on a dry weight basis, by a tonne of: (i) 100% equivalent nickel, contained in the following: (A) primary nickel products produced from nickel bearing inputs; (B) intermediate nickel products produced from nickel bearing inputs that are not subsequently transformed into primary nickel products at the same facility; (C) primary nickel products produced from intermediate nickel products that have not been produced at the same facility; or (ii) 100% equivalent cobalt, contained in cobalt products; and (b) produced by carrying on the emissions‑intensive trade‑exposed activity; and (c) of saleable quality. > Note: Saleable quality is explained in Part 2. (5) In this Division: > cobalt products means: (a) cobalt hydroxide (Co(OH)2) or cobalt oxyhydroxide (CoOOH) where the concentration of cobalt is at least 65% with respect to mass, measured on a dry weight basis; and (b) cobalt (Co) where the concentration of cobalt is at least 99% cobalt with respect to mass, measured on a dry weight basis. > intermediate nickel products means the following outputs of saleable quality from a nickel production process that are suitable for further refining: (a) nickel matte where the concentration of nickel is at least 64% nickel with respect to mass, measured on a dry weight basis; (b) mixed nickel‑cobalt hydroxide precipitate where the concentration of nickel is between 35% and 47% with respect to mass, measured on a dry weight basis; (c) basic nickel carbonate (Ni3(CO3)(OH)4) where the concentration of nickel is between 40% and 45% with respect to mass, measured on a dry weight basis; (d) nickel sulphide concentrate (NiS) where the concentration of nickel is between 6.5% and 29% with respect to mass, measured on a dry weight basis. > nickel bearing inputs means mineralised nickel ores and low grade nickel waste products that require equivalent processing to mineralised nickel ores to produce intermediate or primary nickel products. > primary nickel products means: (a) basic nickel carbonate (Ni3(CO3)(OH)4) where the concentration of nickel is at least 50% nickel with respect to mass, measured on a dry weight basis; and (b) nickel oxide (NiO) where the concentration of nickel is at least 78% nickel with respect to mass, measured on a dry weight basis; and (c) nickel (Ni) where the concentration of nickel is at least 98% nickel with respect to mass, measured on a dry weight basis. ### Division 49—Production of helium 349 (1) The production of helium is the chemical and physical transformation of a gas mixture that has a mole fraction of helium of no more than 10% to a product with a mole fraction of helium of at least 99%. (2) The production of helium is specified as an emissions‑intensive trade‑exposed activity. (3) The production of helium is a moderately emissions‑intensive activity. (4) For the production of helium, the basis for the issue of free carbon units is by a tonne of 100% equivalent helium that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 50—Production of dried distillers grains with solubles 350 (1) The production of dried distillers grains with solubles is the physical and chemical transformation of either or both of: (a) condensed distillers solubles with a moisture content equal to or more than 55%; (b) wet distillers grains with a moisture content equal to or more than 60%; into dried distillers grains with solubles of saleable quality with a moisture content equal to or less than 12% and a protein content equal to or more than 20% (on a dry solids basis). (2) The production of dried distillers grains with solubles is an emissions‑intensive trade‑exposed activity. (3) The production of dried distillers grains with solubles is a highly emissions‑intensive activity. (4) The basis for the issue of free carbon units for the production of dried distillers grains with solubles is by a tonne of dried distillers grains with solubles that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 51—Production of glass wool 351 (1) The production of glass wool is the chemical and physical transformation, through a melting, fiberising, binding and curing process, of either or both of the following: (a) recycled materials (such as cullet); (b) silicon dioxide (SiO2, silica); and both of the following: (c) sodium carbonate (Na2CO3, soda ash); (d) other raw materials; into saleable glass wool. (2) The production of glass wool is specified as an emissions‑intensive trade‑exposed activity. (3) The production of glass wool is a moderately emissions‑intensive activity. (4) For the production of glass wool, the basis for the issue of free carbon units is by a tonne of glass wool that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) is of saleable quality. > Note: Saleable quality is explained in Part 2. ### Division 52—Production of coal char 352 (1) The production of coal char is the chemical and physical transformation of coal or a coal based input at a temperature higher than 700 °C, into coal char that, on a dry weight basis: (a) has volatile matter of less than 2% after production; and (b) exhibits a silicon oxide (SiO) reactivity R10 corrected value of less than 1 100 ml of silicon oxide (SiO) gas at standard temperature and pressure. (2) The production of coal char is specified as an emissions‑intensive trade‑exposed activity. (3) The production of coal char is a highly emissions‑intensive activity. (4) For the production of coal char, the basis for the issue of free carbon units is by a tonne of coal char that, on a dry weight basis: (a) has volatile matter of less than 2% after production; and (b) exhibits a silicon oxide (SiO) reactivity R10 corrected value of less than 1 100 ml of silicon oxide (SiO) gas at standard temperature and pressure; and (c) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (d) is of saleable quality. > Note: Saleable quality is explained in Part 2. ## Part 4—Allocative baselines 401 (1) The allocative baselines for emissions‑intensive trade‑exposed activities are set out in the following table and subclause (2). > Note: The baselines are relevant to the formula in clause 906 for the issue of free carbon units. ```html <table cellspacing="0" cellpadding="0" style="width:365.65pt; border-collapse:collapse"><thead><tr><td rowspan="2" style="width:20.85pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">Item</span></p></td><td rowspan="2" style="width:61.75pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">Activity</span></p></td><td rowspan="2" style="width:103.05pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">Basis for issue of free carbon units (tonne or kilolitre</span><span style="font-size:6.67pt; vertical-align:super">1</span><span style="font-size:10pt">)</span></p></td><td colspan="3" style="width:136.8pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="text-align:center"><span style="font-size:10pt">Baselines</span></p></td></tr><tr><td style="width:45.9pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">EI</span><span style="font-size:6.67pt; vertical-align:super">a</span></p><p><span style="font-size:10pt">(tCO</span><span style="font-size:6.67pt; vertical-align:sub">2</span><span style="font-size:10pt">‑</span><span style="font-size:10pt">e/ basis)</span></p></td><td style="width:38.8pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">EP</span><span style="font-size:6.67pt; vertical-align:super">a</span></p><p><span style="font-size:10pt">(MWh/ basis)</span></p></td><td style="width:30.5pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt">NGP</span><span style="font-size:6.67pt; vertical-align:super">a</span></p><p><span style="font-size:10pt">(TJ/ basis)</span></p></td></tr></thead><tbody><tr><td colspan="6" style="width:354.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt; font-style:italic">1</span><span style="width:31pt; font-size:10pt; font-style:italic; display:inline-block"> </span><span style="font-size:10pt; font-style:italic">Highly emission</span><span style="font-size:10pt; font-style:italic">‑</span><span style="font-size:10pt; font-style:italic">intensive activities</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.1</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of bulk flat glass</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Bulk flat glass of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.841</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.276</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.2</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of methanol</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent methanol</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.389</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.490</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0268</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.3</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of carbon black</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry pelletised carbon black of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.66</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.514</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.4</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of silicon</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Silicon of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.42</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11.7</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.5</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Smelting zinc</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Zinc of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.120</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.25</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.6</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Manufacture of newsprint</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried coated or uncoated newsprint of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.496</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.697</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Bone dried equivalent pulp from either or both of woodchips and sawdust</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0595</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.48</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Bone dried equivalent pulp from recovered paper</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0404</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.431</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.7</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Aluminium smelting</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Primary aluminium (Al)</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.00</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15.0</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>1.8</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>Production of magnesia</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>Dry caustic calcined magnesia of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>1.44</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>0.0757</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry deadburned magnesia of saleable quality</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.103</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.202</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry electrofused magnesia of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0751</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.45</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.9</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry pulp manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry pulp of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.873</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.404</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.448</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.10</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cartonboard manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cartonboard of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.866</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.774</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp from either or both of woodchips and sawdust</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.448</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.11</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Packaging and industrial paper manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Packaging and industrial paper of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.338</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.554</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp from either or both of woodchips and sawdust</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.448</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.12</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Printing and writing paper manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Printing and writing paper of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.617</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.880</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp from either or both of woodchips and sawdust</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.448</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp from recovered paper</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.824</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.13</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Alumina refining</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Alumina of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.630</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.228</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.14</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Manufacture of carbon steel from cold ferrous feed</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Continuously cast carbon steel products and ingots of carbon steel of saleable quality</span></p><p class="Tabletext"><span>Note: Subclause</span><span> </span><span>(2) applies different baselines from 1</span><span> </span><span>July 2016</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0836</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.532</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Long products of hot</span><span>‑</span><span>rolled carbon steel of saleable quality</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0756</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.133</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Flat products of hot</span><span>‑</span><span>rolled carbon steel of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0317</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.116</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.15</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of clinker</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry Portland cement clinker of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.886</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0709</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.16</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of copper</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Copper cathode produced from copper compounds of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.480</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.69</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Copper anode produced from copper compounds of saleable quality</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.422</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.31</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Copper cathode produced from brought in copper anode of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0573</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.387</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.17</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of ethene (ethylene)</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent ethene (ethylene) of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.83</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.275</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0617</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.18</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of fused alumina</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Fused alumina of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0138</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.03</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>1.19</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>Integrated iron and steel manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>Dry iron ore sinter</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>0.227</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>0.0397</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry iron ore pellets</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.114</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0742</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry coke oven coke</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.462</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0397</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry lime</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.825</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0405</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Continuously cast carbon steel products and ingots of carbon steel of saleable quality</span></p><p class="Tabletext"><span>Note:</span><span style="width:13.78pt; display:inline-block"> </span><span>Subclause</span><span> </span><span>(2) applies different baselines from 1</span><span> </span><span>July 2016</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.56</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.145</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Long products of hot</span><span>‑</span><span>rolled carbon steel of saleable quality</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0756</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.133</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Flat products of hot</span><span>‑</span><span>rolled carbon steel of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0317</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.116</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.20</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of lime</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry lime of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.21</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0476</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.21</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of manganese</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Manganese sinter of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.264</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0300</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ferromanganese alloy of saleable quality</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.42</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.61</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Silicomanganese alloy of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.85</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.31</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.22</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Petroleum refining</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Combined stabilised crude petroleum oil, condensate, tallow, vegetable oil and eligible petroleum feedstocks</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.160</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0421</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.23</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of sodium carbonate (soda ash) and sodium bicarbonate</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Combined light sodium carbonate, dense sodium carbonate and refined sodium bicarbonate of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.828</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.24</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of synthetic rutile</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Synthetic rutile of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.57</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.304</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.25</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of ammonium nitrate</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent ammonium nitrate of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.10</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.114</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.26</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of ammonia</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent anhydrous ammonia of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.79</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.224</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.27</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of glass beads</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry weight glass beads of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.75</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.400</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.28</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of sodium silicate glass</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry weight sodium silicate glass of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.622</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0205</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.29</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of polymer grade propene (polymer grade propylene)</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent propene contained within polymer grade propene</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0607</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.220</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.30</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of rolled aluminium</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Coiled aluminium sheet of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.469</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.982</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.31</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of chlorine gas and sodium hydroxide solution</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent dry sodium hydroxide</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0732</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.67</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.32</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of coke oven coke</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry weight coke oven coke of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.775</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0109</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.33</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of fused zirconia</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Fused zirconia of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.794</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6.07</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.34</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of dried distillers grains with solubles</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dried distillers grains with solubles of saleable quality that has a moisture content of equal to or less than 12% and a protein content of equal to or more than 20% (on a dry solids basis)</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.560</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0785</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.35</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of coal char</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>dry weight coal char of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.680</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.120</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td colspan="6" style="width:354.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt; font-style:italic">2</span><span style="width:31pt; font-size:10pt; font-style:italic; display:inline-block"> </span><span style="font-size:10pt; font-style:italic">Moderately emissions</span><span style="font-size:10pt; font-style:italic">‑</span><span style="font-size:10pt; font-style:italic">intensive activities</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.1</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of glass containers</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Blown and pressed glass containers of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.495</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.308</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of white titanium dioxide pigment</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>White titanium dioxide pigment of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.62</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.986</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.3</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Integrated production of lead and zinc</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lead metal of saleable quality with a concentration of lead of at least 99.97%</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.12</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.355</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lead metal of saleable quality with a concentration of lead of at least 99.5% but less than 99.97%</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.833</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.371</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent zinc in fume</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3.07</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.820</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.4</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of high purity ethanol</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent ethanol</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.728</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.168</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.5</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tissue paper manufacturing</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Uncoated tissue paper of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.646</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.67</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Air dried equivalent pulp from either or both of woodchips and sawdust</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.130</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.448</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.6</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of carbamide (urea)</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent carbamide of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.315</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.285</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.7</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of polyethylene</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Pelletised polyethylene of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.129</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.646</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.8</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of iron ore pellets</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dry weight iron ore pellets of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0745</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0498</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.9</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of liquefied natural gas</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Liquefied natural gas</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.378</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0640</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.10</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of magnetite concentrate</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent iron contained in saleable magnetite concentrate</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.000323</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0826</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.11</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of ceramic floor and wall tiles</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ceramic floor and wall tiles of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.316</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.221</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.12</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Manufacture of reconstituted wood</span><span>‑</span><span>based panels</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Raw reconstituted wood</span><span>‑</span><span>based panel of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0888</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.372</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.13</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of hydrogen peroxide</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent hydrogen peroxide of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.928</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.858</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.14</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of nickel</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent nickel contained in primary nickel products of saleable quality produced from nickel bearing inputs</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.29</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent nickel contained in intermediate nickel products of saleable quality produced from nickel bearing inputs</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6.80</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6.45</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="page-break-after:avoid"><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>100% equivalent nickel contained in primary nickel products of saleable quality produced from nickel intermediate products</span></p></td><td style="width:45.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>6.41</span></p></td><td style="width:38.8pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>2.84</span></p></td><td style="width:30.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:61.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:103.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent cobalt contained in cobalt products of saleable quality</span></p></td><td style="width:45.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11.4</span></p></td><td style="width:38.8pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8.89</span></p></td><td style="width:30.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.15</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of helium</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100% equivalent helium of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.0</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>36.5</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr><tr><td style="width:20.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.16</span></p></td><td style="width:61.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Production of glass wool</span></p></td><td style="width:103.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>glass wool of saleable quality</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>0.497</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.78</span></p></td><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td></tr></tbody></table> ``` > Note 1: Activities in items 1.22 and 2.4 are measured by the kilolitre. All other activities are measured by the tonne. > Note 2: For item 1.19, coke oven coke is defined in subclause 320(14). Increased crude steel baselines from 1 July 2016 (2) The following allocative baselines apply for the financial year starting on 1 July 2016 and each subsequent financial year: (a) production of carbon steel from cold ferrous feed that results in continuously cast carbon steel products and ingots of carbon steel—EIa 0.0920 and EPa 0.585; (b) integrated iron and steel manufacturing to produce continuously cast carbon steel products and ingots of carbon steel—EIa 1.72 and EPa 0.160. ## Part 5—Eligibility to apply for free carbon units ### Division 1—General 501 A person is an eligible person, and may apply for free carbon units, if the person is eligible in accordance with each requirement set out in this Part that relates to the person. 502 For this Part, if a facility (the first facility) is used for the purpose of contributing to another facility carrying on an emissions‑intensive trade‑exposed activity, the first facility is not, by that contribution alone, to be treated as carrying on an emissions‑intensive trade‑exposed activity. > Note: Example: The production of utility gases to contribute to an emissions‑intensive trade‑exposed activity could be contracted to a third party that is co‑located at the site of the activity. > Note: The gas producer would not be treated as carrying on the primary activity solely because gas is being produced—even though the production of gas is integral to the process and the producer is co‑located at the site. ### Division 2—Personal eligibility—existing activity in previous financial year 503 This Division applies if an emissions‑intensive trade‑exposed activity was carried on wholly or partly at a facility in the financial year (the previous financial year) before the financial year to which the application relates. 504 A person is eligible if: (a) for the financial year commencing on 1 July 2012—the following apply: (i) on 1 July 2012: (A) the person had operational control over the facility; and (B) there was no mandatory designated joint venture in relation to the facility; (ii) at the time the person applies for free carbon units: (A) no liability transfer certificate has been issued in relation to the facility with a start day of 1 July 2012 (even if a liability transfer certificate is later issued in relation to the facility with a start day of 1 July 2012); and (B) there is no declared designated joint venture in relation to the facility with a start day of 1 July 2012 (even if a declaration is later made under section 70 of the Act in relation to the facility with a start day of 1 July 2012); and (C) no application has been made or, if an application was made it was refused, under section 68, 81 or 85 of the Act in relation to the facility; or (b) for any other financial year—on 30 June of the previous financial year, the following apply: (i) the person had operational control over the facility; (ii) no liability transfer certificate was issued in relation to the facility; (iii) there was no designated joint venture in relation to the facility. 505 A person is eligible if: (a) for the financial year commencing on 1 July 2012—either: (i) both of the following apply: (A) on 1 July 2012 the person was a participant in a mandatory designated joint venture in relation to the facility; (B) at the time the person applies for free carbon units, the person has a participating percentage with a start day of 1 July 2012 in relation to that facility that is greater than zero; or (ii) both of the following apply: (A) the person was a participant in a declared designated joint venture in relation to the facility under a declaration that had a start day of 1 July 2012; (B) the person had a participating percentage with a start day of 1 July 2012 in relation to that facility that is greater than zero; (b) for any other financial year—both of the following apply on 30 June of the previous financial year: (i) the person was a participant in a designated joint venture in relation to the facility; (ii) the person has a participating percentage in relation to that facility that is greater than zero. > Note: A participating percentage is determined by the Regulator under section 76 or 77 of the Act. 506 A person is eligible if the person is the holder of a liability transfer certificate in relation to the facility and the certificate: (a) for the financial year commencing on 1 July 2012: (i) was in force at the time the person applies for free carbon units; and (ii) had a start day of 1 July 2012; or (b) for any other financial year—was in force on 30 June of the previous financial year. > Note: If this Division does not apply to a person, see Division 3. ### Division 3—Personal eligibility—no existing activity in previous financial year 507 This Division applies if no emissions‑intensive trade‑exposed activity was carried on wholly or partly at a facility in the financial year (the previous financial year) before the financial year to which the application relates. 508 A person is eligible if the Regulator is satisfied that, when the facility first starts to carry on an emissions‑intensive trade‑exposed activity in the financial year to which the application relates, the person will be the holder of a liability transfer certificate that is in force. 509 A person is eligible if: (a) no liability transfer certificate will be in force in relation to the facility when the facility first starts to carry on an emissions‑intensive trade‑exposed activity in the financial year to which the application relates; and (b) the Regulator is satisfied that, when the facility first starts to carry on an emissions‑intensive trade‑exposed activity in the financial year to which the application relates, the person will have operational control over the facility. 510 A person is eligible if: (a) no liability transfer certificate will be in force in relation to the facility when the facility first starts to carry on an emissions‑intensive trade‑exposed activity in the financial year to which the application relates; and (b) the Regulator is satisfied that, when the facility first starts to carry on an emissions‑intensive trade‑exposed activity in the financial year to which the application relates, the person will be a participant in a designated joint venture in relation to the facility; and (c) the person has a participating percentage determined by the Regulator in relation to the facility that is greater than zero. 511 The carrying on of an emissions‑intensive trade‑exposed activity at a facility for the purpose only of testing before the facility is commissioned or recommissioned is to be disregarded for this Division if the person carrying on the activity will not have operational control over the facility when the facility is commissioned or recommissioned. ## Part 6—Approval of application form for free carbon units 601 The Regulator may approve one or more forms for making an application for free carbon units. > Note: The application forms will be available on the Regulator’s website. 602 The application form must require the person completing it, if there is more than one applicant, to set out a formula or other arrangement to apportion free carbon units between applicants. 603 (1) The application form must require the person completing it to give the Regulator: (a) a statutory declaration in accordance with subclause (2); and (b) the audit report by an audit company or auditor mentioned in subclause 604(3); and (c) any other document in relation to a matter identified by the form as requiring the giving of the document. (2) For paragraph (1)(a), the statutory declaration must: (a) be verified for each applicant by one of the following: (i) a director of the applicant; (ii) the applicant’s chief executive officer; (iii) the applicant’s chief financial officer; (iv) the applicant’s company secretary; and (b) state that, based on all reasonable steps having been taken to verify the information in the application, the application is accurate and complete as far as the person verifying knows. 604 (1) The application form must require an audit to be conducted in accordance with this clause. (2) An applicant must: (a) appoint an auditor who meets the requirements of subclauses (3) and (4); and (b) include the auditor’s report with the applicant’s application. (3) The audit must be conducted by an auditor that is: (a) an authorised audit company under section 1299C of the Corporations Act 2001; or (b) a registered company auditor under section 1280 of the Corporations Act 2001; or (c) a registered greenhouse and energy auditor, within the meaning of the NGER Act, who is registered in Category 2 or 3 under the NGER Regulations. (4) The auditor must be independent of the applicant or applicants to the extent that a conflict of interest situation (within the meaning of the NGER Regulations) does not arise in relation to the auditing of the application. (5) The auditor preparing the applicant’s audit report must: (a) ensure that subclause (4) is complied with; and (b) conduct the audit in accordance with subclauses (6) and (7). (6) The audit must be conducted in accordance with the relevant requirements for assurance engagements under: (a) if reporting on emissions and energy consumption—the National Greenhouse and Energy Reporting (Audit) Determination 2009; and (b) if reporting on production or expected production—ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information and any other relevant standards issued by the Australian Auditing and Assurance Standards Board (AUASB). (7) The auditor must set out in the audit report, under a separate heading from any limited assurance conclusions provided, the auditor’s reasonable assurance opinion as to whether: (a) the activities set out in the application that are claimed to be an emissions‑intensive trade‑exposed activity comply, in all material respects, with each of the requirements in the description of the activity set out in Part 3; and (b) the application presents fairly, in all material respects, the amount or volume of the relevant product produced in each previous financial year that is relevant to the application in accordance with: (i) the requirements for that amount or volume set out in Part 3; and (ii) the measurement policies adopted and disclosed by the applicant in the application; and (c) for an application to which clause 911 applies—the application presents fairly, in all material respects, the amount that is worked out under subclause 911(2) in accordance with: (i) the requirements for that amount set out in clause 911; and (ii) the measurement policies adopted and disclosed by the applicant in the application; and (d) for an application to which clause 710 applies— (i) the application presents fairly, in all material respects, the provisional LNG emissions number produced in each previous financial year that is relevant to the application in accordance with: (A) the requirements for that number set out in the LNG supplementary allocation rules; and (B) the measurement policies adopted and disclosed by the applicant in the application; and (ii) any process flow diagram used to estimate the provisional LNG emissions number presents fairly, in all material respects, the flow of inputs and outputs of liquefied natural gas and saleable by‑products through the LNG project in each financial year that is relevant to the application; and (iii) if paragraph 710(2)(f) applies—the application presents fairly, in all material respects, the average gigajoules per tonne of LNG production for the previous financial year in accordance with: (A) the criteria set out in Division 36 of Part 3; and (B) the measurement policies adopted and disclosed by the applicant in the application. (8) For an application to which clause 705 or 706 applies, the auditor must set out in the audit report, under a separate heading from any reasonable assurance opinions provided, the auditor’s limited assurance conclusion as to whether, based on the audit procedures performed, anything causes it to believe that: (a) the applicant’s assumptions do not provide a reasonable basis for the preparation of the expected production amount or volume of the relevant product; and (b) the expected production is not properly prepared, in all material respects, on the basis of the assumptions described in the application; and (c) the expected production is not presented fairly, in all material respects, in accordance with the measurement policies adopted and disclosed by the applicant in the application. (9) For paragraph (6)(a), a reference in the definition of misstatement in the National Greenhouse and Energy Reporting (Audit) Determination 2009 to ‘the Act’ or ‘the Regulations’ is to be read as a reference to the Clean Energy Act 2011 and these Regulations. (10) For this clause: > limited assurance conclusion has the meaning given by subsection 3.18(2) of the National Greenhouse and Energy Reporting (Audit) Determination 2009. > reasonable assurance conclusion has the meaning given by subsection 3.17(2) of the National Greenhouse and Energy Reporting (Audit) Determination 2009. ## Part 7—Application for free carbon units ### Division 1—General 701 An eligible person may apply for free carbon units for an eligible financial year. 702 (1) The application must: (a) be made by completing an approved application form that relates to the emissions‑intensive trade‑exposed activity; and (b) include the matters set out in paragraphs 603(1)(a) to (c) that are required by the application form; and (c) be given to the Regulator not later than 31 October in the financial year. (1A) Despite paragraph (1)(c), an application for the year ending 30 June 2013 relating to an activity mentioned in Division 51 or 52 of Part 3 may be given to the Regulator not later than 13 December 2013. (1B) Despite paragraph (1)(c), an application for the year ending 30 June 2014 relating to an activity mentioned in Division 51 or 52 of Part 3 may be given to the Regulator not later than 31 December 2013. (1C) Subclauses (1A) and (1B) expire on 1 January 2014 as if they had been repealed by another legislative instrument. (2) Despite paragraph (1)(c): (a) an eligible person may, before 31 October in the financial year, apply in writing to the Regulator to allow the eligible person to give the application to the Regulator by 31 December in the financial year; and (b) the Regulator must, as soon as practicable, decide whether to allow the eligible person to give the application to the Regulator by 31 December, having regard to: (i) the reasons for the extension set out in the application; and (ii) the other circumstances of the request; and (iii) any other matter the Regulator considers relevant; and (c) the Regulator must notify the eligible person of its decision as soon as practicable after making it. (3) If: (a) an eligible person does not apply in writing to the Regulator in accordance with paragraph (2)(a) to allow the eligible person to give an application to the Regulator by 31 December in a financial year; and (b) the eligible person attempts to give an application to the Regulator in relation to the financial year later than 31 October in the financial year; the application has no effect. (4) If: (a) an eligible person has applied in accordance with paragraph (2)(a) to allow the eligible person to give an application to the Regulator by 31 December in a financial year; and (b) the Regulator has refused the application under paragraph (2)(b); and (c) the eligible person attempts to give an application to the Regulator in relation to the financial year later than 31 October in the financial year; the application mentioned in paragraph (c) has no effect. (5) An eligible person to whom subclause (3) or (4) applies is not permitted to apply again for free carbon units in the financial year. ### Division 2—Shared eligibility 703 (1) If: (a) an emissions‑intensive trade‑exposed activity is carried on at a facility; and (b) more than one person is an eligible person in relation to the facility in accordance with Divisions 2 and 3 of Part 5; the eligible persons must make a combined application for the issue of free carbon units. (2) If: (a) activities are carried on at 2 or more facilities; and (b) the activities are an emissions‑intensive trade‑exposed activity only if the activities at all of those facilities are considered; and (c) more than one person is an eligible person in relation to the facilities, considered together, in accordance with Divisions 2 and 3 of Part 5; the eligible persons must make a combined application for the issue of free carbon units. (3) If: (a) an emissions‑intensive trade‑exposed activity is carried on at 2 or more facilities; and (b) 2 or more persons wish to have the emissions‑intensive trade‑exposed activity at those facilities considered together for the purpose of applying for the issue of free carbon units; and (c) more than one person is an eligible person in relation to the facilities in accordance with Divisions 2 and 3 of Part 5; the eligible persons must make a combined application for the issue of free carbon units. 704 A combined application for the issue of free carbon units must include the details of all eligible persons in relation to an emissions‑intensive trade‑exposed activity at the facility, or facilities, covered by the application. ### Division 3—Special arrangements for facility without continuous emissions‑intensive trade‑exposed activity 705 (1) This clause applies if: (a) an application relates to the carrying on of an emissions‑intensive trade‑exposed activity at a particular facility or series of facilities; and (b) the emissions‑intensive trade‑exposed activity was not carried on at that facility or series of facilities in the financial year before the financial year to which the application relates. (2) This clause also applies if: (a) the application relates to the carrying on of an emissions‑intensive trade‑exposed activity at a particular facility or series of facilities; and (b) the emissions‑intensive trade‑exposed activity was carried on at that facility or series of facilities in the financial year (the previous financial year) before the financial year to which the application relates: (i) for the first time; or (ii) after a period of more than 12 months during which the activity was not carried out at that facility or series of facilities; and (c) no application for the issue of free carbon units was made in relation to the carrying on of the emissions‑intensive trade‑exposed activity at that facility or series of facilities in the previous financial year. (3) The application must include an assessment of the amount or volume of the relevant product that is reasonably likely to be produced in the financial year to which the application relates. > Note: The assessment is the basis on which factor EAPiat is identified for the purposes of the allocation formula in Division 4 of Part 9 for calculating the number of free carbon units to be issued to a person. (4) The application must also include: (a) information about whether any contracts or other arrangements have been entered into to buy the facility’s output; and > Note: The information need not include the price of the output. (b) information about the construction, commissioning or recommissioning of the principal equipment that is to carry on the emissions‑intensive trade‑exposed activity, including a reasonable estimate of when and a description of how the equipment will be constructed, commissioned or recommissioned; and (c) general information about the arrangements that are in place to finance the installation of any equipment at the facility; and (d) a statement of any factors of which the applicant is aware that may reasonably be expected to stop or delay the carrying out of the emissions‑intensive trade‑exposed activity or the installation of any equipment at the facility. (5) The information mentioned in subclause (4) is not required to be included in the application if the inclusion is prohibited by or under: (a) a law of the Commonwealth, or of a State or Territory; or (b) a contract; or (c) any other legally binding obligation. ### Division 4—Special arrangements for significant expansion 706 (1) This clause applies if: (a) one or more facilities to which an application relates is taken to have undergone a significant expansion; and (b) the applicant wishes to apply for free carbon units for expected production in respect of the expansion. > Note: Significant expansion is explained in clause 203. (2) The application must: (a) describe any relevant equipment that has been, or will be, installed or recommissioned and explain how the relevant equipment will increase the production of the relevant product in the financial year to which the application relates; and (b) identify any relevant product the production of which is expected to increase in the financial year to which the application relates; and (c) set out the amount or volume of the relevant product produced in facilities that are taken to have undergone a significant expansion during the financial year before the financial year to which the application relates; and (d) set out the amount or volume of the relevant product that is reasonably likely to be produced in facilities that are taken to have undergone a significant expansion during the financial year to which the application relates; and (e) state whether any other equipment is to be decommissioned or operated at a lower rate after the new equipment is installed or relevant existing equipment is recommissioned; and (f) state the maximum productive capacity of the equipment that: (i) is at the facility before the installation of the equipment mentioned in clause 203; and (ii) may be used to produce the relevant product; and (g) state the maximum productive capacity of all of the equipment that is to be used to produce the relevant product after: (i) the commissioning of the equipment that is to be installed; and (ii) any existing equipment that is to be decommissioned has been decommissioned; and (h) identify any contracts or other arrangements that have been entered into to buy the output of the facility; and > Note: The information need not include the price of the output. (i) for new equipment that is being installed at the time of the application—give information about the commissioning of the principal equipment that is to be used to carry on the emissions‑intensive trade‑exposed activity, including a reasonable estimate of when and a description of how the equipment will be commissioned; and (j) include general information about the arrangements that are in place to finance the installation of any equipment at the facility; and (k) include a statement of any factors of which the applicant is aware that may reasonably be expected to stop or delay the carrying out of the emissions‑intensive trade‑exposed activity or the installation of any equipment at the facility. > Note: The difference between paragraphs (c) and (d) is the basis on which factor EAPiat is identified for the purposes of the allocation formula in Division 4 of Part 9 for calculating the number of free carbon units to be issued to a person. (3) However, if the facility produces more than one relevant product, the information in subclause (2) must relate only to each relevant product the expected production of which is directly affected by the use of the equipment. (4) The information mentioned in subclause (2) is not required to be included in the application if the inclusion is prohibited by or under: (a) a law of the Commonwealth, or of a State or Territory; or (b) a contract; or (c) any other legally binding obligation. ### Division 5—Special arrangements for new facilities 707 (1) This clause applies if an application relates to the carrying on of an emissions‑intensive trade‑exposed activity at a new facility or series of new facilities. (2) The application must only cover: (a) for a new facility—an emissions‑intensive trade‑exposed activity at that new facility; and (b) for a series of new facilities—an emissions‑intensive trade‑exposed activity at that series of new facilities. > Note: New facility and series of new facilities are explained in clause 205. (3) The person completing the application form must give the Regulator a report, in a manner and form approved by the Regulator, containing the calculations relating to amounts mentioned in paragraphs 911(2)(c), (d) and (e) for the financial year to which the application relates. ### Division 6—Special arrangements for sub‑threshold facilities 708 (1) This clause applies if: (a) an application relates to the carrying on of an emissions‑intensive trade‑exposed activity at a facility; and (b) there is no requirement under the NGER Act to report emissions from the facility; and (c) an application was approved in relation to the carrying on of the same emissions‑intensive trade‑exposed activity carried out at the facility for the financial year before the financial year to which the current application relates (the relevant previous financial year); and (d) no event mentioned in subclause 1305(2) occurred in relation to the carrying on of the same emissions‑intensive trade‑exposed activity carried out at the facility in the financial year before the financial year to which the current application relates (the relevant previous financial year); (e) in the previous financial year, the applicant did not choose to use method 2 in clause 912 to work out the sub‑threshold emissions adjustment. (2) The person completing the application form must give the Regulator a report, in a manner and form approved by the Regulator, setting out the scope 1 emissions, by source, from the operation of the facility for the relevant previous financial year. > Note: Under Division 8 of the NGER Measurement Determination in force at the time the emissions occur must be used to work out scope 1 emissions, by source, from the operation of the facility. ### Division 7—Measuring emissions in applications 709 (1) This clause applies if: (a) an applicant is required to estimate emissions from a facility under subclause 909(9), subclause 911(2) or clause 912; and (b) in the previous financial year the emissions from the facility were required to be reported under section 19, 22A, 22E, 22G or 22X of the NGER Act. (2) For any covered emissions from a facility, the method used to estimate the emissions by source from the operation of the facility must be the same method that is used to estimate the emissions by source from the operation of the facility for the report made under section 22A of the NGER Act. (3) For: (a) emissions from fuels mentioned in subsection 30(2) of the Act; and (b) emissions mentioned in paragraphs 30(11)(a) to (c) of the Act, other than emissions attributable to aluminium production; that are consumed at a facility, the method used to estimate the emissions by source from the operation of the facility must be the same method that is used to estimate the emissions by source from the operation of the facility for the report made under section 19, 22E, 22G or 22X of the NGER Act. (4) In this clause: > method means a method set out in the NGER Measurement Determination for estimating emissions from the operation of the facility in relation to the source of the emissions. ### Division 8—Special arrangements for LNG supplementary allocations 710 (1) This clause applies if: (a) an application relates to a LNG project involving the carrying on of a LNG production activity (which is an emissions‑intensive trade‑exposed activity); and (b) the applicant wishes to apply for a supplementary allocation of free carbon units for the LNG production activity. (2) The person completing the application form must give the Regulator a report, in a manner and form approved by the Regulator, containing the following: (a) a calculation of the provisional LNG emissions number worked out in accordance with the requirements for that number set out in the LNG supplementary allocation rules; (b) the amount of category A emissions; (c) the amount of category B emissions; (d) the following material bases on which the amount of category A and category B emissions were worked out, including the principles, methods and policies used: (i) the quantities of liquefied natural gas and saleable by‑products produced by the LNG project, measured in moles as transported away from the LNG project; (ii) the quantities of liquefied natural gas and saleable by‑products produced by the LNG project, measured in tonnes as transported away from the LNG project; (iii) if a process molar percentage is used under clause 917—the quantities of moles of liquefied natural gas and saleable by‑products produced by the LNG project that have been used to work out the process molar percentage; (iv) for each process molar percentage that is used—the amount of category A and category B emissions that have been attributed and apportioned against each piece of machinery, equipment or process mentioned in subclause 915(5); (v) how emissions from liquefied natural gas and saleable by‑products produced by the LNG project were attributed and apportioned, including: (A) the amount of each category A emission; and (B) the amount of each category B emission; and (C) the method used for each apportionment; (e) if method 2 in subclause 917(3) was used to work out any eligible LNG emissions—a list of machinery and equipment that contributed materially to the provisional LNG emissions number and, for each piece of machinery and equipment, the hours of operation and the number set out in the technical specifications, being the maximum demand for the piece of machinery or equipment; (f) if the LNG project included a LNG facility that had a maximum production capacity of less than 500 000 tonnes of liquefied natural gas in the previous financial year—the average gigajoules per tonne of LNG production that meets the criteria set out in Division 36 of Part 3 for the previous financial year; (g) any other principles, methods, policies and data used by the applicant to work out the provisional LNG emissions number. > Note: Category A emissions, category B emissions, LNG supplementary allocation rules, and provisional LNG emissions number are explained in clause 201. ## Part 8—Consideration of application for free carbon units ### Division 1—Further information about application 801 (1) The Regulator may, by written notice given to an applicant, require the applicant to give the Regulator, within the period specified in the notice, further information in connection with the application. (2) The Regulator: (a) must ensure that the further information is relevant to the application; and (b) must ensure that the power to require the further information is exercised in a reasonable way. (3) If the applicant fails to comply with the requirement: (a) the Regulator may: (i) refuse to consider the application; or (ii) refuse to take any action, or any further action, in relation to the application; and (b) the Regulator must inform the applicant, in writing, of its decision as soon as practicable after making it. (4) Despite subclause (3), if an applicant that has failed to comply with the requirement gives the Regulator the further information before the Regulator has made a decision on the application under clause 804: (a) the Regulator may decide to consider the application, using the information that has been provided; and (b) in considering whether to consider the application, the Regulator must have regard to: (i) whether the time period specified in the notice mentioned in subclause (1) was reasonable; and (ii) the reasons why the applicant breached the requirement; and (iii) any other relevant matter; and (c) the Regulator must inform the applicant, in writing, of its decision as soon as practicable after making it. 802 (1) If the Regulator believes that it may be necessary for it to act under subclause 902(7) in relation to the application, the Regulator must: (a) notify the applicant, in writing, as soon as practicable; and (b) invite the applicant to give the Regulator further information or advice about the matter within 30 days after the date of the invitation; and (c) inform the applicant that, if the applicant gives the Regulator any further information or advice after the 30 days, the Regulator is not required to consider it. (2) The invitation is not an undertaking or guarantee that the Regulator will make a particular decision on the application. (3) The Regulator: (a) must take the further information or advice into account if the applicant gives it to the Regulator within the 30 days; and (b) may take the further information or advice into account if the applicant gives it to the Regulator after the 30 days. ### Division 2—Revision of application—inadequate information about relevant product 803 (1) This clause applies if the Regulator: (a) is not satisfied that an amount or volume of the relevant product that is relevant to the application of Division 4 of Part 9 is: (i) accurate; or (ii) the best estimate of the relevant amount or volume possible in the circumstances; or (b) is not satisfied that the amount or volume of the relevant product has been measured, or will be measured, correctly, having regard to the following: (i) any requirements mentioned in Part 3 in relation to the product; (ii) any relevant requirements imposed by or under the National Measurement Act 1960; (iii) the way in which the relevant product is measured by the industry; (iv) accredited industry test methods; (v) any guidelines issued by the Regulator; (vi) the administrative costs in implementing more accurate testing methods at the facility; (vii) the frequency of the measurement; (viii) any other relevant matter; or (c) is not satisfied that the manner in which the qualities of the relevant product were measured, or are to be measured, is reasonable, having regard to: (i) the matters mentioned in subparagraphs (b)(i) to (viii); and (ii) the risk of the product of a facility not satisfying the relevant qualities; or (d) is not satisfied, in accordance with clause 903 or 904, as to an amount or volume of relevant product, relating to expected production, that is provided by the applicant under clause 705 or 706. (2) The Regulator must consider whether it should: (a) consider the application on the basis of substituting a different amount or volume that it considers to be: (i) more accurate; or (ii) a better estimate; or (b) refuse the application on the basis that the applicant has not provided sufficient information for the Regulator to make a reasonable estimate of the amount or volume of the relevant product for Division 4 of Part 9. (3) If the Regulator proposes to consider the application on the basis of substituting an amount or volume, the Regulator must: (a) make reasonable inquiries to ascertain the more accurate amount or volume, or the better estimate of the amount or volume; and (b) notify the applicant, in writing, of: (i) the reasons why it is not satisfied under subclause (1); and (ii) the Regulator’s specific concerns about the adequacy of the information provided by the applicant for the purpose of making an estimate of the amount or volume of the relevant product for Division 4 of Part 9; and (iii) the proposal to substitute its own amount or volume; and (iv) any proposed amount or volume that the Regulator is considering; and (c) invite the applicant to give the Regulator further information or advice about the appropriate amount or volume of the relevant product; and (d) inform the applicant that, if the applicant gives the Regulator any further information or advice after the period set in the notice, the Regulator is not required to consider it; and (e) inform the applicant that, if there is insufficient information for the Regulator to make a reasonable estimate of the amount or volume of the relevant product for Division 4 of Part 9, the Regulator will refuse the application. (4) The Regulator must take all reasonable steps to notify the applicant under paragraph (3)(b) within 60 days after the Regulator received the application. (5) The Regulator must set a reasonable period in the notice within which the applicant must give the Regulator any further information or advice. (6) The invitation in paragraph (3)(c) is not an undertaking or guarantee that the Regulator will make a particular decision on the application. (7) The Regulator: (a) must take the further information or advice into account if the applicant gives it to the Regulator within the period set in the notice; and (b) may take the further information or advice into account if the applicant gives it to the Regulator after the period set in the notice. (8) After the earlier of the applicant giving the Regulator further information or advice and the end of the period specified in the notice, the Regulator must decide: (a) to consider the application on the basis of substituting the amount or volume; or (b) to accept the amount or volume of the relevant product provided by the applicant in the application; or (c) to refuse to consider the application on the basis that the applicant has not provided sufficient information for the Regulator to make a reasonable estimate of the amount or volume of the relevant product for Division 4 of Part 9. ### Division 3—Decision on application for free carbon units 804 (1) The Regulator must: (a) approve an application, or (b) refuse the application. (2) The Regulator must take all reasonable steps to make a decision under subsection (1): (a) within 60 days after receiving the application; or (b) if further information is requested or a revised application is invited in a notice under subclause 801 (1), 802(1), 803(3) or 805(3)—within 45 days after: (i) the end of the period specified in the notice; or (ii) receiving the further information or revised application. (3) The Regulator must approve an application if: (a) the Regulator is satisfied that: (i) the applicant is an eligible person, and no other person is an eligible person in relation to the facility or facilities to which the application relates; or (ii) each applicant is an eligible person, and no other person is an eligible person in relation to the facility or facilities to which the application relates; and (b) the Regulator is satisfied that each activity to which the application relates meets the relevant requirements and conditions set out in Part 3; and (c) the Regulator is satisfied that each emissions‑intensive trade‑exposed activity will be carried out at the facility or facilities specified in the application during the financial year to which the application relates; and (d) the applicant has provided the documents required by clause 603; and (e) the Regulator has not made a decision under paragraph 803(2)(b) or (8)(c) to refuse the application; and (f) the Regulator is satisfied that the number of free carbon units to which the applicant or applicants is entitled if the application were approved is greater than zero. (4) For a combined application made by the same applicants for the same activity conducted at the same facility or facilities as an application in the previous financial year, the Regulator must approve the application if the criteria in subclause (3) have been met and: (a) no applicant covered by the application has an outstanding debt mentioned in subclause 808(1); or (b) if an applicant covered by the application has an outstanding debt mentioned in subclause 808(1)—the formula or other arrangement to apportion free carbon units between applicants has not been varied from the previous financial year to reduce the share of units of the applicant with the outstanding debt. (5) The Regulator must refuse the application in any other circumstances. ### Division 4—Notification of proposed refusal 805 (1) If the Regulator proposes to refuse an application, the Regulator must not make a decision until the Regulator has consulted the applicant in accordance with this clause. (2) However, the Regulator is not required to consult the applicant if the Regulator: (a) has already consulted the applicant in accordance with this clause about the same matter in relation to the same application; or (b) has made a decision under paragraph 803(8)(c). (3) The Regulator must: (a) notify the applicant, in writing, that it proposes to refuse the application; and (b) invite the applicant: (i) to revise the application within 30 days after the date of the invitation; or (ii) to give the Regulator further information or advice about the application within 30 days after the date of the invitation; and (c) inform the applicant that, if the applicant gives the Regulator any further information or advice after the 30 days, the Regulator is not required to consider it. (4) The invitation in paragraph (3)(b) is not an undertaking or guarantee that the Regulator will change the proposed refusal. (5) The Regulator: (a) must take the further information or advice into account if the applicant gives it to the Regulator within the 30 days; and (b) may take the further information or advice into account if the applicant gives it to the Regulator after the 30 days. (6) After the earlier of the applicant giving the Regulator further information or advice and the end of the 30 days, the Regulator must decide: (a) to approve the application under paragraph 804(1)(a); or (b) to refuse the application under paragraph 804(1)(b). ### Division 5—Notification of decision 806 (1) If the Regulator approves an application, the Regulator must notify the applicant, in writing, as soon as practicable after making the decision. (2) If the Regulator refuses an application after having consulted the applicant in accordance with Division 4, the Regulator must notify the applicant, in writing, as soon as practicable after making the decision. (3) A decision takes effect when it is made. ### Division 6—Correction of inaccurate allocation of free carbon units 807 (1) If: (a) the Regulator becomes aware that the allocation of free carbon units was incorrect; and (b) the Regulator becomes aware during the year to which the application relates; then the Regulator may make a correction in accordance with this Division. (2) Before making the correction, the Regulator must tell the applicant, in writing, about the proposed correction. (3) If the correction requires the Regulator to allocate additional free carbon units to an applicant, the additional units must be issued in accordance with subclause 902(4). (4) If the incorrect allocation has resulted in an applicant being allocated too many free carbon units, the Regulator must issue a notice to the applicant in accordance with clause 1307 to relinquish a specified number of those units. ### Division 7—Revision of application where outstanding debt 808 (1) This Division applies if the Regulator is satisfied that: (a) an amount of unit shortfall charge payable by an applicant remains unpaid at the time of the application; or (b) an amount of late payment penalty payable under section 135 of the Act may remain unpaid at the time of the application. (2) The Regulator must notify in writing: (a) if there is one applicant—the applicant; or (b) if the application is a combined application—all the eligible persons covered by the application; that it proposes to reduce the allocation of free carbon units to the applicant with the outstanding debt (the debtor) mentioned in subclause (1), by the amount of the debt. (3) The notice must: (a) invite the debtor to reduce that debt to zero; and (b) ask the debtor to tell the Regulator, within 30 days after receiving the notice, whether the debt has been paid in full. (4) If the debtor has not reduced the outstanding debt to zero within 30 days after being given the notice under subclause (2), the Regulator must reduce the debtor’s allocation of free carbon units in accordance with subclause (5). (5) The debtor’s allocation is to be reduced by the amount worked out as the debtor’s outstanding debt, divided by: (a) for applications for the financial years starting on 1 July 2012, 1 July 2013 or 1 July 2014—the fixed charge for the vintage year set out in subsection 100(1) of the Act; or (b) for applications for any other financial year—the benchmark average auction charge for the previous financial year. ## Part 9—Method of calculating the number of free carbon units to be issued to a person ### Division 1—General 901 This Part explains how many free carbon units are to be issued to an applicant whose application is approved. 902 (1) The Regulator must issue the number of units determined in accordance with this Part to the applicant’s Registry account. (2) For applications made in relation to a financial year that is a fixed charge year, the issue of free carbon units must include the following: (a) as soon as practicable after approving the application: (i) 100% of units worked out in relation to: (A) the EPa and NGPa allocations mentioned in clause 906; and (B) previous year adjustments mentioned in clause 906; and (C) maximum cap adjustments mentioned in clause 911; and (D) sub‑threshold emissions adjustments mentioned in clause 912; and (E) adjustments mentioned in clause 913; and (F) LNG supplementary allocation adjustments mentioned in clause 914; and (ii) 75% of units worked out in relation to the EIa allocations mentioned in clause 906; (b) as soon as practicable after the start of the financial year following the vintage year of the carbon units—the remaining 25% of units worked out in relation to the EIa allocations. (3) For applications made in relation to a financial year that is a flexible charge year, 100% of free carbon units must be allocated, as soon as practicable after approving the application, worked out in relation to: (a) the EIa, EPa and NGPa allocations mentioned in clause 906; and (b) previous year adjustments mentioned in clause 906; and (c) maximum cap adjustments mentioned in clause 911; and (d) sub‑threshold emissions adjustments mentioned in clause 912; and (e) adjustments mentioned in clause 913; and (f) LNG supplementary allocation adjustments mentioned in clause 914. (4) If, under clause 807, the Regulator is required to issue additional free carbon units to an applicant because the initial allocation was incorrect, the additional free carbon units must be issued in accordance with subclause (2) or (3) as soon as practicable after the Regulator becomes aware of the incorrect allocation. (5) If the application is a combined application mentioned in clause 703, the Regulator must issue the units according to the formula, or other arrangement, to apportion units set out in the application. (6) If: (a) either: (i) an applicant has an outstanding debt mentioned in subclause 808(1); or (ii) the application is a combined application and one of the applicants has an outstanding debt mentioned in subclause 808(1); and (b) the applicant’s outstanding debt is greater than the allocation worked out using the formula or other arrangement mentioned in clause 602; the applicant’s allocation is zero. (7) If the Regulator considers that the requirements for the closure of equipment will be met during the financial year to which the application relates in relation to the emissions‑intensive trade‑exposed activity, the Regulator must reduce the number of free carbon units by the number of carbon units that would be likely to be required to be relinquished in accordance with Division 2 of Part 13. (8) If the number of free carbon units worked out under this clause is not a whole number: (a) round up the number to the next whole number if the first decimal place is 0.5 or more; and (b) round down the number to the next whole number if the first decimal place is less than 0.5. ### Division 2—Special arrangements for facility without continuous emissions‑intensive trade‑exposed activity 903 (1) This clause applies: (a) for an application in relation to an emissions‑intensive trade‑exposed activity to which Division 3 of Part 7 applies; and (b) if the Regulator is satisfied that the applicant has met the requirement in subclause 705(1) or (2). (2) The Regulator must be satisfied that the assessment of the amount or volume of the relevant product provided under subclause 705(3), or the amount or volume substituted by the Regulator under subclause 803(8), is the best estimate of the amount or volume of the relevant product that is reasonably likely to be produced in the financial year to which the application relates, having regard to: (a) any arrangements that have been entered into to buy the facility’s output; and (b) the likelihood that the equipment that is to be used to carry on the emissions‑intensive trade‑exposed activity: (i) will be commissioned as described in the application; and (ii) is likely to be ready to produce the product mentioned in the application; and (iii) will produce the amount or volume of the relevant product claimed by the applicant; and (c) any other matter that the Regulator considers relevant. ### Division 3—Special arrangements for significant expansion 904 (1) This Division applies: (a) for an application in relation to an emissions‑intensive trade‑exposed activity to which Division 4 of Part 7 applies; and (b) if the Regulator is satisfied that the applicant has met the requirement in subclause 706(1). (2) The Regulator must be satisfied that, in respect of the relevant facilities, the amount or volume of the relevant product that: (a) the applicant has set out as reasonably likely to be produced in the financial year to which the application relates above the level of production of the previous financial year; or (b) the Regulator has substituted under paragraph 803(8)(a) as reasonably likely to be produced in the financial year to which the application relates above the level of production of the previous financial year; is the best estimate of the amount or volume of the relevant product that is reasonably likely to be produced. 905 For subclause 904(2), the Regulator must have regard to: (a) any arrangements that have been entered into to buy the facility’s output; and (b) the likelihood that the equipment that is to be used to carry on the emissions‑intensive trade‑exposed activity: (i) if new equipment is to be commissioned—will be commissioned as described in the application; and (ii) is likely to be ready to produce the product mentioned in the application; and (iii) will produce the amount or volume of the relevant product claimed by the applicant; and (c) the likelihood that the new or recommissioned equipment that forms the basis of the application will be installed or recommissioned as described in the application; and (d) the likelihood that any other equipment is to be decommissioned or operated at a lower rate after the new equipment is installed or relevant old equipment recommissioned; and (e) any other matter that the Regulator considers relevant. ### Division 4—Formula 906 (1) The formula for working out the total number of free carbon units (the baseline allocation) to be issued to an applicant in respect of an emissions‑intensive trade‑exposed activity carried on during a specified period is: EIa allocationst + EPa allocationst + NGPa allocationst + previous year adjustmentst where: > EIa allocationst is kat (EIat  APiat). > EPa allocationst is kat (EPat  EAFit  APiat). > NGPa allocationst is kat (NGPat  NGAFit  APiat). > previous year adjustmentst is Tiat. > Note: Clause 902 explains how to work out the final number of units to be allocated. (2) If there is more than one kind of relevant product in respect of an emissions‑intensive trade‑exposed activity, the formula in subclause (1) must be applied for each kind of product and the result for each kind of product added together to work out the baseline allocation to be issued for the activity. (3) For an application relating to an activity mentioned in Division 51 or 52 of Part 3 for the year ending 30 June 2013, APiat is worked out using the formula in subclause 907(7) or using the following formula:  where: > Piat is the amount or volume of the relevant product produced in the financial year to which the application relates. 907 (1) This clause explains the symbols that are used in the formula and elsewhere in this Part. (2) In the formula: > a represents the emissions‑intensive trade‑exposed activity. > i represents the applicant. > t represents the financial period during which the emissions‑intensive trade‑exposed activity is carried out or is to be carried out. kat (3) kat is the assistance rate for: (a) the emissions‑intensive trade‑exposed activity; and (b) the period during which the emissions‑intensive trade‑exposed activity is carried out. (4) kat is worked out as follows: (a) for the financial year starting on 1 July 2012 (the ka1)—66.0% for a moderately emissions‑intensive activity and 94.5% for a highly emissions‑intensive activity; (b) for each subsequent financial year—ka1  (1–0.013)t‑1 rounded to the nearest 3 significant figures. > Note: Example: If ka1 is 94.5%: > Note: For 2013–14, kat will be 94.5%  (1–0.013)2‑1 = 93.3%. > Note: For 2014–15, kat will be 94.5%  (1–0.013)3‑1 = 92.1%. EIat (5) EIat is the baseline level (in Part 4) of direct emissions per unit for the production of the relevant product, including emissions associated with the use of steam. > Note 1: This is also known as the direct emissions‑intensity baseline for the activity. > Note 2: An applicant may choose for this to be taken to be zero under clause 912. APiat (6) APiat is the adjusted production, that is the volume or amount of the relevant product, adjusted in accordance with clause 803, to be the volume or amount used to issue carbon units for a given financial year for: (a) the applicant; and (b) the period during which the emissions‑intensive trade‑exposed activity is carried out. (7) APiat is worked out using the formula: Piat–1 + EAPiat where: > Piat–1 is the amount or volume of the relevant product produced in the financial year before the financial year to which the application relates. > EAPiat is the expected additional production for: (a) the applicant; and (b) the facilities to which the criteria in subclause 705(1) or (2) or 706(1) relate; and (c) the period during which the emissions‑intensive trade‑exposed activity is carried out. EPat (8) EPat is the baseline level (in Part 4) of electricity per unit for the production of the relevant product. EAFit (9) EAFit is the electricity allocation factor, which relates to the effect of the carbon price on the price of electricity. (10) EAFit is: (a) 1; or (b) the factor as modified in accordance with Division 5. NGPat (11) NGPat is the baseline level (in Part 4) of natural gas (or its components) feedstock used per unit for the production of the relevant product. > Note: This is also known as the natural gas (or components) feedstock intensity baseline for indirect natural gas emissions for the activity. NGAFit (12) NGAFit is the natural gas feedstock (or its components) allocation factor, which relates to the effect of the carbon cost on the cost of natural gas. (13) The factor NGAFit, measured in tonnes of CO2–e per terajoule (TJ), is: (a) for ethene produced in accordance with Division 23 of Part 3 in: (i) New South Wales—an ethane‑specific factor of 21.5; and (ii) Victoria—an ethane‑specific factor of 4.8; and (b) for a product that is not ethene—explained in the following table. ```html <table cellspacing="0" cellpadding="0" style="width:382.75pt; border-collapse:collapse"><thead><tr style="height:14.25pt"><td rowspan="2" style="width:18.55pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td rowspan="2" style="width:179.6pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>For product produced, or to be produced, in …</span></p></td><td colspan="2" style="width:152.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>factor </span><span style="font-style:italic">NGAF</span><span style="font-size:6.67pt; font-style:italic; vertical-align:super">i</span><span style="font-size:6.67pt; font-style:italic; vertical-align:sub">t</span><span> is (in tonnes of</span><br><span>CO</span><span style="font-size:6.67pt; vertical-align:sub">2</span><span>–e per TJ) …</span></p></td></tr><tr style="height:14.25pt"><td style="width:60.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>metropolitan</span></p></td><td style="width:81.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>non</span><span>‑</span><span>metropolitan</span></p></td></tr></thead><tbody><tr><td style="width:18.55pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:179.6pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>New South Wales</span></p></td><td style="width:60.1pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14.2</span></p></td><td style="width:81.3pt; border-top:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15.0</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Victoria</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.0</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.0</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Queensland</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8.6</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7.8</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>South Australia</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10.4</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10.2</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Western Australia</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.0</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3.9</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tasmania</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>F</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Australian Capital Territory</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14.2</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15.0</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Northern Territory</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>F</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the offshore area</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>F</span></p></td></tr><tr><td style="width:18.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:179.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an external territory</span></p></td><td style="width:60.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>F</span></p></td></tr><tr><td style="width:18.55pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:179.6pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Joint Petroleum Development Area</span></p></td><td style="width:60.1pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>n/a</span></p></td><td style="width:81.3pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>F</span></p></td></tr></tbody></table> ``` (14) In subclause (13): > ethane‑specific factor means the factor worked out in relation to the emissions associated with the production and transmission of ethane. > metropolitan means: (a) the area that is on, or east of, the Great Dividing Range in New South Wales, and includes Queanbeyan; and (b) Canberra, Melbourne, Brisbane, Adelaide and Perth. > F means value to be determined in the future. Tiat (15) Tiat is the adjustment for the previous financial year’s production for the activity being conducted at the same facility or series of facilities for that year, which is: (a) zero if: (i) the application relates to the financial year starting on 1 July 2012; or (ii) the application relates only to a facility or facilities to which the criteria in subclause 705(1) or (2) relate; or (iii) the relevant product relates only to facilities for which a requirement under Division 2 of Part 13 took effect in the financial year before the financial year to which the application relates; or (iv) no application was approved for free carbon units in relation to the carrying on of the emissions‑intensive trade‑exposed activity at the same facilities or series of facilities in the previous financial year; or (b) worked out using subclause (16) if the application relates to the financial year starting on 1 July 2013 or 1 July 2014; or (c) worked out using subclause (17) if the application relates to the financial year starting on 1 July 2015; or (d) worked out using subclause (18) if the application relates to a flexible charge year other than the financial year starting on 1 July 2015. (16) For paragraph (15)(b), Tiat is worked out using the formula: CPt‑1/CPt  (1+r)  \[kat‑1  (Piat‑1  (EIat‑1 + EPat‑1  EAFit‑1 + NGPat‑1  NGAFit‑1)) – (baseline allocationt‑1 – Tiat‑1)\] where: > CPt is the fixed charge for the vintage year as set out in the table in subsection 100(1) of the Act. > baseline allocationt‑1 means the total number of free carbon units worked out under clause 906 for the previous period. > Note: r is explained in Part 2. (17) For paragraph (15)(c), Tiat is worked out using the formula: CPt‑1/BAACt  \[kat‑1  (Piat‑1  (EIat‑1 + EPat‑1  EAFit‑1 \+ NGPat‑1  NGAFit‑1)) – (baseline allocationt‑1 – Tiat‑1)\] where: > BAACt is the benchmark average auction charge for the financial year starting on 1 July 2014. (18) For paragraph (15)(d), Tiat is worked out using the following formula. kat‑1  (Piat‑1  (EIat‑1 + EPat‑1  EAFit‑1 \+ NGPat‑1  NGAFit‑1)) – (baseline allocationt‑1 – Tiat‑1) ### Division 5—Modification of formula in Division 4—large user electricity contracts 908 (1) This Division applies in relation to an application that includes a single facility that consumed more than 2 000 gigawatt‑hours of electricity at the facility in the financial year starting on 1 July 2008. (2) For this Division: > contract in relation to the supply of electricity to a facility means a contract that is either or both of the following: (a) a contract for the physical supply of electricity to a facility; (b) a contract (including a contract for differences or a derivative) under which the price paid for the supply of electricity to a facility is hedged. > eligible large user of electricity, in relation to a facility, means any of the following: (a) the person who had operational control of the facility on 1 July 2012; (b) the holder of a liability transfer certificate that was in force in relation to the facility on 1 July 2012; (c) a person who is a party to a contract in relation to the supply of electricity to the facility, as the purchaser of electricity, on 1 July 2012; (d) a person who is a participant in a designated joint venture in relation to the facility on 1 July 2012. > price, for electricity, means any monetary amount or other consideration to be provided under a contract in relation to the supply of electricity to a facility. > purchaser, of electricity, means a person: (a) who is a party to a contract in relation to the supply of electricity to a facility; and (b) who: (i) in relation to a contract for the physical supply of electricity to a facility—is supplied electricity for the facility either wholly or partly under the contract; or (ii) in relation to a contract under which the price paid for the supply of electricity to a facility is hedged—purchases electricity for the facility. > relevant pre‑existing contract means a contract in relation to the supply of electricity to a facility: (a) that was entered into before 3 June 2007 and was still in force on 1 May 2012; and (b) that is expected to be in force on 1 July 2012. (3) For this Division, a contract in relation to the supply of electricity to a facility is taken not to be a relevant pre‑existing contract if: (a) the contract was entered into before 3 June 2007; and (b) after 3 June 2007, either or both of the following occur: (i) one or more terms of the contract are varied; (ii) other agreements or arrangements are made by the parties to the contract; and (c) the Regulator is given a written statement by each party to the contract that under: (i) the contract; and (ii) any other agreements or arrangements, made by the parties, that are in force at the time of giving the statement; the average cost for the purchaser of electricity as a result of the commencement of the Act and associated provisions is reasonably expected to be greater than the equivalent of 0.7 carbon units per MWh from 1 July 2012 until the end of the contract or 30 June 2021, whichever is the earlier. (4) For paragraph (3)(c): (a) the cost for the purchaser of electricity includes a cost which is conditional on the receipt of free carbon units under this program; and (b) the number of free carbon units mentioned in paragraph (a) is to be worked out as if the electricity allocation factor were 1; and (c) the value of the benefit of those free carbon units is not to be deducted from the cost when working out the cost for the purchaser of electricity. 909 (1) An eligible large user of electricity may apply to the Regulator, before 1 August 2012, for the Regulator to issue a certificate (a large user electricity certificate) modifying the formula in Division 4 for: (a) the facility specified in the certificate; and (b) relevant products produced, or to be produced, by the emissions‑intensive trade‑exposed activity carried on at the facility. (2) If there is a relevant pre‑existing contract in relation to the facility, the application must be accompanied by: (a) a copy of each relevant pre‑existing contract; and (b) a copy of any other document or contract that is relevant to the operation of any provision of the relevant pre‑existing contracts that increases or decreases the price paid for electricity; and (c) a statement of whether there is any information in the control or possession of a third party relevant to the increase or decrease in prices under the relevant pre‑existing contracts; and (d) an explanation of how the commencement of the Act and associated provisions will change the price that is paid for electricity under the relevant pre‑existing contracts relative to the price that would have been charged if the Act and associated provisions had not commenced; and (e) a statement of the measures that the eligible large user of electricity, and other persons involved in the supply of electricity, are able to take, as cost‑effective measures, to reduce the increase in the price for electricity under the relevant pre‑existing contract as a result of the commencement of the Act and associated provisions; and (f) an opinion by a Queens Counsel or Senior Counsel as to how the provisions of the relevant pre‑existing contracts that deal with increases in price because of the commencement of the Act and associated provisions will operate; and (g) evidence that the eligible large user of electricity has shown its explanation of how the price will increase to the other parties to each relevant pre‑existing contract; and (h) any opinion of another party to a relevant pre‑existing contract, about the explanation mentioned in paragraph (g), that: (i) was given to the eligible large user of electricity, in writing, before the application was made; and (ii) was intended by the other party to be disclosed to the Regulator or could reasonably be regarded as having been given by the other party without reservations about being disclosed to the Regulator; and (i) a statement of the date (the end date) for each relevant pre‑existing contract that is the earliest of the following: (i) the date specified in the contract, as in force on 3 June 2007, as the date on which the contract ends; (ii) the date specified in the contract, as in force on 1 May 2012, as the date on which the contract ends; (iii) the first date after 1 May 2012 (or the first likely date after 1 May 2012) on which the obligation to pay the price for electricity under the relevant pre‑existing contract could be ended without material adverse consequences to the purchaser of electricity under that contract; and (j) the portion of electricity that is likely to be used in each financial year by the facility that is attributable to arrangements other than the relevant pre‑existing contracts until the last end date for the last of those relevant pre‑existing contracts; and (k) a statement of what the new electricity allocation factor should be in relation to each eligible financial year before the end date for the relevant pre‑existing contracts; and (l) a statement of the emissions intensity of any coal‑fired electricity generators that are relevant for the purposes of paragraph (8)(c); and (m) whether the eligible large user of electricity is unable to disclose any information relevant to the application because of a requirement to keep a matter confidential. (3) If there is no relevant pre‑existing contract in relation to the facility, the application must be accompanied by: (a) a statement that there is no relevant pre‑existing contract in force; and (b) if: (i) a contract in relation to the supply of electricity to the facility was entered into before 3 June 2007; and (ii) the contract would ordinarily have been in force on 1 May 2012; and (iii) the contract ceased to be in force before 1 May 2012; a description of the parties to the contract and the date on which the contract ceased to be in force. (4) The Regulator must: (a) prepare a draft large user electricity certificate that sets out: (i) a new electricity allocation factor for each eligible financial year until the end date for the last of the relevant pre‑existing contracts; or (ii) if there are no relevant pre‑existing contracts—a statement that the electricity allocation factor is not to be modified in relation to an emissions‑intensive trade‑exposed activity carried on at the facility; and (b) give a copy of the draft certificate to: (i) the eligible large user of electricity; and (ii) each other party to a relevant pre‑existing contract; and (c) notify the eligible large user of electricity and each other party, in writing, of the reasons why it has prepared the draft certificate; and (d) invite the eligible large user of electricity and each other party to give the Regulator comments about the draft certificate within 30 days after the date of the invitation. (5) The invitation is not an undertaking or guarantee that the Regulator will make a particular decision on the application. (6) If, after considering any comments about the draft certificate received in accordance with the invitation in subclause (4), the Regulator is satisfied that it has sufficient information to be able to issue a certificate, the Regulator must issue a large user electricity certificate that sets out: (a) a new electricity allocation factor for each eligible financial year until the end date for the last of the relevant pre‑existing contracts; or (b) if there are no relevant pre‑existing contracts—a statement that the electricity allocation factor is not to be modified in relation to an emissions‑intensive trade‑exposed activity carried on at the facility. (7) For each eligible financial year, the new electricity allocation factor must be worked out as follows: (1  non‑contract portion) + (X  contract portion) where: > non‑contract portion means the portion of electricity that is not included in the contract portion for that eligible financial year (expressed as a percentage). > X means the Regulator’s reasonable estimate of the number of carbon units issued on 31 October of that eligible financial year that would represent the difference in price for the supply of 1 MWh of electricity on that day between: (a) the price that would have been paid for electricity under the relevant pre‑existing contracts that have not reached their end dates if the Act and associated provisions had not commenced; and (b) the likely price for electricity under those contracts as a result of the commencement of the Act and associated provisions. > contract portion means the portion of electricity that is reasonably likely to be attributable, for that eligible financial year, to a relevant pre‑existing contract that has not reached its end date (expressed as a percentage). (8) For subclause (7): (a) factor X may be: (i) an actual number for a financial year; or (ii) the product of a formula, or another suitable procedure, that may use updated information relating to electricity market prices or the price of carbon units; and (b) factor X must not be less than 0; and (c) factor X must not be more than: (i) if the price increase for electricity for any of the relevant pre‑existing contracts that have not reached their end date relates to the costs that are imposed on one or more coal‑fired electricity generators because of the commencement of the Act and associated provisions—the weighted average emissions‑intensity of those generators in respect of the financial year starting on 1 July 2008, worked out in accordance with subclause (9); or (ii) in any other case—1; and (d) if the price for the supply of electricity on 31 October of the relevant financial year is not reflective of the weighted average price increase for the supply of electricity on a typical day during the relevant financial year, the Regulator must use: (i) a more appropriate day in the relevant financial year; or (ii) the weighted average price increase. (9) For subparagraph (8)(c)(i), the weighted average emissions‑intensity of the generators is to be worked out by dividing the emissions of the generator’s facilities reported under the NGER Act by the sent out generation of the generator in the financial year starting on 1 July 2008. (10) If an application is not made under subclause (1) before 1 August 2012, the Regulator must use an electricity allocation factor of zero in respect of any emissions‑intensive trade‑exposed activity carried on at the facility in the first 10 eligible financial years of the application of the Act and associated provisions. > Note: The first 10 eligible financial years of the application of the Act and associated provisions start on 1 July 2012, 1 July 2013, 1 July 2014, 1 July 2015, 1 July 2016, 1 July 2017, 1 July 2018, 1 July 2019, 1 July 2020 and 1 July 2021. 910 (1) The Regulator must amend a large user electricity certificate issued under clause 909 in any of the following circumstances: (a) a relevant pre‑existing contract on the basis of which the certificate was issued is terminated as a result of circumstances beyond the control of the purchaser of electricity under the relevant pre‑existing contract; (b) the Regulator’s interpretation of a relevant pre‑existing contract on the basis of which the certificate was issued differs substantially from: (i) a binding decision of a State or Territory Supreme Court, the Federal Court or the High Court on the relevant pre‑existing contract; or (ii) a binding decision of an independent arbitrator or independent expert on the relevant pre‑existing contract; (iii) a binding decision of a Court mentioned in subparagraph (i) on a contract in which the provisions relating to the price paid for electricity by the purchaser are, in all material respects, the same as the equivalent provisions in, or relating to, the relevant pre‑existing contract; (c) the Regulator believes it is appropriate to amend the certificate to correct a minor error in the certificate. (2) Before amending the large user electricity certificate, the Regulator must consult with the person who is the eligible person in respect of any relevant activity conducted at the relevant facility when the circumstance mentioned in subclause (1) occurs. (3) If paragraph (1)(a) applies: (a) the end date of the relevant pre‑existing contract is taken to be the day on which the relevant pre‑existing contract is terminated; and (b) the Regulator must amend the large user electricity certificate by amending the electricity allocation factor for each remaining eligible financial year until the end date for the last of the relevant pre‑existing contracts, in accordance with subclause 909(7). (4) If paragraph (1)(b) applies, the Regulator must amend the large user electricity certificate by amending the electricity allocation factor for each remaining eligible financial year until the end date for the last of the relevant pre‑existing contracts, in accordance with the relevant decision of the Court, independent arbitrator or independent expert. ### Division 6—Maximum number of units to be allocated to new facilities > Note: New facility and series of new facilities are explained in clause 205. 911 (1) This Division applies if: (a) an application (the current application) is made for the issue of free carbon units in a financial year in relation to the carrying on of an emissions‑intensive trade‑exposed activity at a new facility or series of new facilities; and (b) either: (i) an application was approved for the issue of free carbon units in relation to the carrying on of the emissions‑intensive trade‑exposed activity for the financial year before the financial year to which the current application relates (the relevant previous financial year); or (ii) an event mentioned in subclause 1305(2) occurred in relation to the carrying on of the emissions‑intensive trade‑exposed activity in the financial year before the financial year to which the current application relates (the relevant previous financial year); and (c) before a decision is made on the current application, the number of free carbon units that would be worked out for the current application using the formula (the starting formula): kat‑1  (EIat‑1 + EPat‑1)  (Piat‑1) is: (i) for the second year in which an application is made under the program and the following 4 financial years—greater than 120% of the number that is worked out under subsection (2); and (ii) for each subsequent financial year—greater than the number that is worked out under subsection (2). (2) For paragraph (1)(c), disregard any sub‑threshold emissions adjustment under subclause 912(8), then add together the following amounts for the relevant previous financial year: (a) the amount of any covered emissions attributable to the operation of the new facility or series of new facilities; (b) the amount of total emissions attributable to the combustion of fuels mentioned in subsection 30(2) of the Act that are attributable to the operation of the new facility or series of new facilities; (c) any amount of electricity (measured in MWh) that is: (i) consumed in the operation of the new facility or series of new facilities that is the subject of the application; and (ii) supplied by electricity generators that are: (A) co‑located with one or more of the new facilities, or directly connected to the new facilities by a dedicated line; and (B) not part of the new facility or series of new facilities; multiplied by the total amount of emissions of the electricity generators and then divided by the total amount of electricity (measured in MWh) generated by those electricity generators as measured at all the generator terminals; (d) the amount of electricity, measured in MWh, attributable to the operation of the new facility or series of new facilities, worked out using the formula: (I – X)   where: I is the amount of electricity purchased from an electricity grid and consumed in the operation of the facilities; X is the amount of electricity produced by electricity generators that are part of the facilities which was not consumed by those facilities and was exported to an electricity grid or to another facility; is: (i) EAFit (as defined in subclause 907(10)); or (ii) if A is less than B—the total amount of emissions associated with electricity produced by electricity generators that are part of the facilities divided by the total amount of electricity generated by those electricity generators (measured at all the generator terminals); where: A is the amount of electricity consumed from the operation of the facilities other than any electricity to which paragraph (c) applies; and B is the amount of electricity produced by electricity generators that are part of the facilities; (e) any emissions associated with the production of steam imported from another facility for the operation of the new facility or series of new facilities. (3) The number of carbon units that are required to be issued in accordance with this Part in respect of the current application is reduced (the maximum cap adjustment) by the difference identified in paragraph (1)(c). (4) The number of carbon units worked out under subclause (3) is to be adjusted by: (a) for the financial year starting on 1 July 2013—multiplying the number by $23.00, dividing the result by $24.15 and multiplying that number by (1+r); and (b) for the financial year starting on 1 July 2014—multiplying the number by $24.15, dividing the result by $25.40 and multiplying that number by (1+r); and (c) for the financial year starting on 1 July 2015—multiplying the number by $25.40 and dividing the result by the benchmark average auction charge for the financial year starting on 1 July 2014. > Note: r is explained in Part 2. (5) To avoid doubt, an allocation of free carbon units made in respect of the current application must take into account any other allocation of units approved, or for which an event mentioned in subclause 1305(2) occurred, in the application year for an emissions‑intensive trade‑exposed activity conducted at the new facility or series of new facilities. ### Division 7—Sub‑threshold emissions adjustments 912 (1) The sub‑threshold emissions adjustment is the adjustment made to allocations of free carbon units as a result of a facility not passing the threshold test in sections 20 to 25 of the Act. (2) This Division applies if: (a) a facility involves carrying on one or more activities identified in Part 3; and (b) either: (i) an application was approved for free carbon units in relation to the carrying on of the same activities at the same facilities or series of facilities in the financial year before the financial year to which the current application relates; or (ii) an event mentioned in subclause 1305(2) occurred in relation to the carrying on of the same activities at the same facilities or series of facilities in the financial year before the financial year to which the current application relates; and (c) for the financial year before the financial year to which the current application relates—both of the following apply: (i) the facility did not pass the relevant threshold test under sections 20 to 25 of the Act; and (ii) the person mentioned in those sections did not have a provisional emissions number in relation to the facility. (3) To work out the sub‑threshold emissions adjustment for the facility: (a) if the applicant chooses to use method 2 (set out in subclause (8))—use that method; and (b) in all other cases—use method 1 (set out in subclauses (4) to (7)). Method 1 (4) For each of the facilities mentioned in subclause (2), work out the result using the formula: CEat‑1 – NGat‑1 where: > CEat is the total covered emissions from the operation of the facility in the financial year to which the application relates. > NGat is the emissions from the combustion of natural gas from the facility in the financial year to which the application relates. > Note: An applicant may be required to report emissions under clause 708. (5) The number of carbon units that are required to be issued in accordance with method 1 in relation to the current application: (a) if, in the previous financial year, the applicant chose to use method 2 to work out the sub‑threshold emissions adjustment for the facility—is reduced to zero; and (b) in all other cases—is reduced by the sub‑threshold emissions adjustment worked out by adding together the result for each facility under subclause (4) that relates to the application. (6) The number of carbon units worked out under subclause (5) is to be adjusted by: (a) for the financial year starting on 1 July 2013—multiplying the number by $23.00, dividing the result by $24.15 and multiplying that number by (1+r); and (b) for the financial year starting on 1 July 2014—multiplying the number by $24.15, dividing the result by $25.40 and multiplying that number by (1+r); and (c) for the financial year starting on 1 July 2015—multiplying the number by $25.40 and dividing the result by the benchmark average auction charge for the financial year starting on 1 July 2014. > Note: r is explained in Part 2. (7) However, if: (a) an application is made in relation to a facility for a financial year; and (b) the number of units allocated in relation to the application is adjusted in accordance with this clause; and (c) another application (the subsequent application) is made in relation to the facility for the financial year; the sub‑threshold emissions adjustment is taken to be zero for the subsequent application. Method 2 (8) For an application: (a) EIat, mentioned in subclause 907(5), is taken to be zero; and (b) the sub‑threshold emissions adjustment is: (i) if, in the previous financial year, the applicant did not choose to use method 2 to work out the sub‑threshold emissions adjustment for the facility—the number worked out under method 1; or (ii) in all other cases—zero. If this Division does not apply (9) If the facility is not a facility to which this Division applies, the sub‑threshold emissions adjustment is zero. ### Division 8—Adjustments relating to Joint Petroleum Development Area and Greater Sunrise unit area 913 (1) This Division applies if an emissions‑intensive trade‑exposed activity was carried on wholly or partly at a facility in the financial year before the financial year to which the application relates (the previous financial year) and, during a period that is included in, or consists of, the previous financial year, the facility is located in: (a) the Joint Petroleum Development Area; or (b) the Greater Sunrise unit area. (2) The Regulator must reduce the baseline allocation worked out under clause 906 by the amount of emissions from carrying out the emissions‑intensive trade‑exposed activity that are not included in the facility’s provisional emissions number under section 26, 27 or 28 of the Act. ### Division 9—Calculation of supplementary allocation of units for LNG production activity 914 (1) This Division applies if: (a) an application (the current application) is made for the issue of free carbon units in a financial year in relation to the carrying on of a LNG production activity, which is an emissions‑intensive trade‑exposed activity; and (b) either: (i) an application was approved for the issue of free carbon units in relation to the carrying on of the LNG production activity for the financial year before the financial year to which the current application relates (the relevant previous financial year); or (ii) Division 3 of Part 13 applies in relation to the carrying on of the LNG production activity in that relevant previous financial year; and (c) in the relevant previous financial year at least 1 tonne of liquefied natural gas was produced at a LNG facility that meets the criteria for the LNG production activity in Division 36 of Part 3; and (d) before a decision is made on the current application, the number of free carbon units that would be worked out for the current application using the formula (the LNG starting formula): kat‑1 x (EIat‑1 + EPat‑1) x (Piat‑1) in accordance with Division 4 is less than 50% of the final LNG emissions number worked out under Division 10. (2) The LNG supplementary allocation adjustment is the amount worked out by multiplying the final LNG emissions number by 50% and then subtracting from the resulting number the number worked out using the LNG starting formula in paragraph (1)(d). (3) The number of carbon units that are required to be issued in accordance with this Part in respect of the current application is to be increased by the amount worked out under subclause (2) and adjusted by: (a) for the financial year starting on 1 July 2013—multiplying the number by $23.00, dividing the result by $24.15 and multiplying that number by (1+r); and (b) for the financial year starting on 1 July 2014—multiplying the number by $24.15, dividing the result by $25.40 and multiplying that number by (1+r); and (c) for the financial year starting on 1 July 2015—multiplying the number by $25.40, dividing the result by the benchmark average auction charge for the financial year starting on 1 July 2014 and multiplying that number by (1+r). ### Division 10—LNG supplementary allocation rules Final LNG emissions number 915 (1) The Regulator, in accordance with this Division, must work out a final LNG emissions number for a LNG project that is the subject of an application. (2) The final LNG emissions number is worked out by adding together category A emissions and category B emissions for the relevant previous financial year, where: > Category A emissions are the following eligible LNG emissions that arise from the LNG project: (a) if section 26, 27 or 28 of the Act applies to require an adjustment of a provisional emissions number in relation to covered emissions—the amount of any covered emissions that contribute to the adjusted provisional emissions number, worked out by multiplying the amount of the covered emissions by the prescribed percentage; (b) if section 26, 27 or 28 of the Act do not apply to require an adjustment of a provisional emissions number in relation to covered emissions—the amount of any covered emissions not related to electricity generation; (c) the amount of emissions that are attributable to the combustion of fuels mentioned in subsection 30(2) of the Act and are not related to electricity generation; (d) the amount of emissions from the combustion of the opt‑in amount of taxable fuel specified in the Opt‑in Scheme that are not related to electricity generation; (e) the amount of any emissions from the production of steam imported from another facility that is not part of the LNG project, other than steam derived from another facility for the purpose of generating electricity for use within the LNG project. > Category B emissions are the following eligible LNG emissions that arise from the LNG project: (a) the amount of any covered emissions mentioned in paragraphs (a) to (d) of the definition of category A emissions that are related to electricity generation; (b) the amount of any emissions generated from the consumption of electricity within the LNG project supplied by electricity generators that are part of a facility within the LNG project, or are connected to a facility within the LNG project by a dedicated line, worked out by: (i) measuring (in MWh) the amount of electricity supplied by the generators consumed within the LNG project; and (ii) multiplying the amount from subparagraph (i) by the total amount of emissions produced by the generators; and (iii) dividing the amount from subparagraph (ii) by the total amount of electricity generated by the generators, measured in MWh at all the generator terminals; (c) the amount of emissions which relate to electricity purchased from an electricity grid and consumed within the LNG project, measured in MWh, multiplied by EAFit (as defined in subclause 907(10)); (d) the amount of any emissions from the production of steam imported from another facility that is not part of the LNG project for the purpose of generating electricity for use within the LNG project. (3) The Regulator must be satisfied that the emissions used to work out the final LNG emissions number are eligible LNG emissions from the LNG project that are: (a) not excluded under subclause (6) or (7); and (b) attributable to the production of liquefied natural gas under clause 916; and (c) apportioned to the production of liquefied natural gas under clause 917; and (d) for a LNG project that includes small‑scale upstream emissions—estimated under clause 918. (4) Eligible LNG emissions are emissions with the following characteristics from machinery, equipment and processes used in the LNG project that are mentioned in subclause (5): (a) the emissions are able to be measured using a method determined under section 10 of the NGER Act; (b) either: (i) the emissions are directly emitted from the machinery, equipment or process; or (ii) the emissions arise from the consumption of electricity or steam by the machinery, equipment or process. (5) The machinery, equipment and processes are the following: (a) the extraction of a gas mixture containing natural gas for liquefaction from an upstream geological formation; (b) the transportation or handling, or both, of a gas mixture containing natural gas from the location where it was extracted to a location where it is liquefied; (c) the liquefaction of natural gas; (d) the use of machinery, equipment or processes that are integral to, and essential for: (i) the physical transformation in the LNG production activity described in Division 36 of Part 3; or (ii) the extraction, transportation or handling of a gas mixture containing natural gas that is to be liquefied or consumed within the LNG project; > Note: Example 1: Machinery used to move liquefied natural gas within the LNG project. > Note: Example 2: Machinery, equipment or processes used to conduct operations in control rooms, laboratories or maintenance workshops. > Note: Example 3: Machinery used to create non‑electrical energy for use in the LNG project. (e) the processing of by‑products that involve the recovery of materials for re‑use in the LNG project; (f) the processing within the LNG project of waste materials created at the LNG project to comply with Commonwealth, State or Territory obligations; (g) the use of gas that is not directly derived from the upstream geological formation that forms part of the LNG project for commissioning purposes; (h) the recovery of waste heat within a LNG project; (i) the consumption of steam within a LNG project; (j) the treatment of a gas mixture containing natural gas that is subsequently transformed into liquefied natural gas, including the following treatments: (i) bulk water removal (such as the separation of water from a gas mixture containing natural gas and flaring of entrained hydrocarbons in this water); (ii) removal of acid gases (such as carbon dioxide and hydrogen sulphide); (iii) dehydration and mercury removal; (iv) flaring or venting of greenhouse gases and any fugitive emissions related to that treatment or the liquefaction process (such as flaring or venting compressor seals and valves); (k) the supply of utilities (such as compressed air, nitrogen and water) used to support the LNG project; (l) the regeneration of any catalysts or solvents used within a LNG project; (m) drilling activities where a gas mixture containing natural gas is extracted and transformed into liquefied natural gas within the LNG project; (n) the short‑term buffer storage of liquefied natural gas where the volume of that buffer storage is designed specifically for enabling efficient loading of liquefied natural gas on transportation, as a gas or a liquid, away from the LNG project; (o) the loading of the liquefied natural gas on transportation (such as ocean going tankers and other waterborne vessels or facilities, pipeline systems and road transport) away from the facility, other than gasification for the resupply of natural gas in gaseous form. (6) Eligible LNG emissions do not include emissions from the following machinery, equipment and processes used in the LNG project: (a) the transportation of equipment used in any part of the LNG project; (b) the transportation of saleable by‑products produced within the LNG project away from the LNG project; (c) the transportation of saleable by‑products produced within the LNG project within or between LNG facilities forming part of the LNG project, if the by‑products do not contain the natural gas that is to be liquefied within the LNG project; (d) processing solely for the production of saleable by‑products for transportation away from the LNG project, if the by‑products are not to be liquefied into liquefied natural gas by the LNG project; > Note: Example 1: Condensate stripping operations. > Note: Example 2: LPG fractionation. > Note: Example 3: Acid gas removal of a solely domestic gas stream. (e) the carrying out of complementary activities (such as packaging, operating a head office and administrative and marketing operations) whether or not these activities are carried out at the same location as the LNG project; (f) the transportation of people or supplies to and from the LNG project or the operation of accommodation buildings. > Note: Saleable by‑products are explained in paragraph 916(2)(a). (7) An emission from within a LNG project, other than an emission from the consumption of steam or electricity imported into the LNG project, that has not been reported for the purposes of Parts 3 to 3F of the NGER Act is not an eligible LNG emission. (8) An emission from a facility within a LNG project that has not been reported under subclause 710(2) is not an eligible LNG emission. (9) To avoid doubt, an emission that cannot be measured using a method determined under section 10 of the NGER Act is not an eligible LNG emission. (10) The Regulator may reduce the final LNG emissions number to zero if: (a) the applicant has not provided sufficient information under clauses 710 and 801 for the Regulator to make a reasonable estimate of the final LNG emissions number; or (b) the auditor’s report included in the application in accordance with clause 604 does not include an auditor’s reasonable assurance opinion in relation to the matters set out in paragraph 604(7)(d). Attribution of emissions 916 (1) This clause sets out the rules that apply to the attribution of emissions from a particular source within a LNG project to the production of liquefied natural gas or the production of saleable by‑products. (2) The rules to be applied are as follows: (a) saleable by‑products for this Division are hydrocarbon products determined to be of a saleable quality when transported away from the LNG project; (b) emissions directly emitted from, or arising from consumption of electricity or steam by, a particular piece of machinery, equipment or process are to be treated as follows: (i) if the machinery, equipment or process is demonstrated to have been used solely for the production of saleable by‑products—the emissions must not be attributed as eligible LNG emissions; (ii) if the machinery, equipment or process is demonstrated to have been used solely for the production of liquefied natural gas—the emissions must be attributed as eligible LNG emissions; (iii) if the machinery, equipment or process cannot be demonstrated to have been used solely for the production of saleable by‑products or the production of liquefied natural gas—the emissions must be apportioned in accordance with clause 917; (c) the origin of emissions may be demonstrated by using: (i) the molar percentage of saleable products that flow through, or are immediately upstream of, the piece of machinery, equipment or process; or (ii) process flow diagrams, based on reasonable assumptions, that represent the flow of inputs and outputs of liquefied natural gas and saleable by‑products through the LNG project; (d) if electricity consumption of a particular piece of machinery, equipment, or process has not been monitored, method 2 in subclause 917(3) may be used to estimate emissions to be attributed under subparagraphs (b)(i) and (ii). Apportioning of emissions 917 (1) This clause sets out how emissions from a particular source within a LNG project are to be apportioned between the production of liquefied natural gas and the production of saleable by‑products. (2) Category A emissions that are not fully attributable to the production of liquefied natural gas are to be apportioned by multiplying the emissions by the percentage derived using one or both of the following methods for each piece of machinery or equipment or several pieces of machinery or equipment that are used as part of a single process (the equipment or process): Method 1—work out the final molar percentage of eligible LNG emissions by measuring the total number of moles of liquefied natural gas as a percentage of the total number of moles of liquefied natural gas and saleable by‑products that have been measured as final saleable products from the activity. Method 2—work out the process molar percentage of eligible LNG emissions by measuring the total number of moles of liquefied natural gas as a percentage of the total number of moles of liquefied natural gas and saleable by‑products that have flowed through the equipment or process. (3) Category B emissions that are not fully attributable to the production of liquefied natural gas are to be apportioned using one or more of the following methods for each source of category B emissions: Method 1—work out the final molar percentage of eligible LNG emissions by measuring the total number of moles of liquefied natural gas as a percentage of the total number of moles of liquefied natural gas and saleable by‑products that have been measured as final saleable products from the activity and multiply the emissions by that percentage. Method 2—work out the total amount of category B emissions from the consumption of a particular source of electricity that have not been apportioned using another method and multiply that amount by the predetermined percentage for the equipment or process and by the process molar percentage, where: > predetermined percentage is the proportion of equipment energy demand of the total energy demand expressed as a percentage. > equipment energy demand is the number set out in the technical specifications for each piece of equipment, being the maximum demand for the equipment or process, multiplied by the run‑time factor for the equipment or process. > total energy demand is the total of the equipment energy demand of every piece of machinery or equipment being apportioned by this method that consumes electricity from a particular source of Category B emissions. > run‑time factor is the ratio of the hours of operation of the equipment or process in the previous financial year to the total hours of operation in the previous financial year, expressed as a percentage. Method 3— Step 1: work out the emissions as follows: (a) for a piece of equipment or single process—by multiplying the electricity consumption for the equipment or process by the emissions intensity of the generated source the equipment or process is connected to; (b) for a piece of equipment or process that consumes electricity from multiple sources of generation—by multiplying the electricity consumption for the equipment or process by the total emissions from each of the sources and dividing that number by the total electricity generated from each of the sources. Step 2: work out the process molar percentage of eligible LNG emissions by measuring the total number of moles of liquefied natural gas as a percentage of the total number of moles of liquefied natural gas and saleable by‑products that have flowed through the equipment or process and multiply the emissions worked out in step 1 by that percentage. (4) For the apportioning of category B emissions, method 2 must not be used if electricity consumption of the equipment or process has been monitored in the previous financial year. (5) In working out the run‑time factor using method 2, if the hours of operation are not monitored for the equipment or process, a reasonable estimate of the hours of operation may be used, based on either or both of the following: (a) an explanation of the engineering design of the equipment or process; (b) the hours of operation for the equipment or process that was used in the applicant’s application in the year prior to the previous financial year, adjusted as required to reflect any change in operations. Small‑scale upstream emissions 918 (1) This clause does not apply to the calculation of a provisional LNG emissions number. (2) For a LNG facility that had a maximum production capacity of less than 500 000 tonnes of liquefied natural gas in the previous financial year, upstream emissions from the production are to be included in the relevant final LNG emissions number for the facility’s LNG project using the formula: SSLF t–1 x Piat–1 where: > Piat–1 is the amount or volume of the relevant product produced in the financial year before the financial year to which the application relates. > SSLFt is the small‑scale upstream LNG facility emission factor for an area that is worked out by the Regulator as follows: (a) adding together all direct emissions (measured in CO2‑e) reported under section 19 of the NGER Act for the year ending 30 June 2009 from the following: (i) all facilities that extract a gas mixture containing natural gas which is consumed within a metropolitan or non‑metropolitan area of a State or Territory; (ii) all network or pipeline facilities that transport or handle natural gas which is consumed within a metropolitan or non‑metropolitan area of a State or Territory; (b) dividing the number worked out under paragraph (a) by the total amount of natural gas (measured in gigajoules) consumed in a metropolitan or non‑metropolitan area of the State or Territory and reported under section 19 of the NGER Act for the year ending 30 June 2009; (c) multiplying the number worked out under paragraph (b) by: (i) the average gigajoules per tonne of LNG production that meets the criteria in Division 36 of Part 3 for the previous financial year; or (ii) if the auditor’s report included in the application in accordance with clause 604 does not include an auditor’s reasonable assurance opinion in relation to the matters set out in paragraph 604(7)(d)—54.5 gigajoules per tonne of LNG production. (3) In subclause (2): > metropolitan means: (a) the area that is on, or east of, the Great Dividing Range in New South Wales, and includes Queanbeyan; and (b) Canberra, Melbourne, Brisbane, Adelaide and Perth. ## Part 10—Year to which units apply ### Division 1—Application in first year of the program 1001 (1) If: (a) an application is made before the end of 31 October 2012 (or a later time in accordance with clause 702) in relation to the financial year starting on 1 July 2012; and (b) the Regulator is required to issue free carbon units; the free carbon units have a vintage year of that financial year. (2) However, if the Regulator does not, before 31 January 2014, issue free carbon units in relation to an application in respect of the financial year starting on 1 July 2012, the free carbon units have a vintage year of the financial year in which they are issued. (3) If subclause (2) applies, the free carbon units amount is to be adjusted by multiplying the amount by $23.00, dividing the result by $24.15 and multiplying that number by (1+r). > Note: r is explained in Part 2. ### Division 2—Application in second year of the program 1002 (1) If: (a) an application is made before the end of 31 October 2013 (or a later time in accordance with clause 702) in relation to the financial year starting on 1 July 2013; and (b) the Regulator is required to issue free carbon units; the free carbon units have a vintage year of that financial year. (2) However, if the Regulator does not, before 31 January 2015, issue free carbon units in relation to an application in respect of the financial year starting on 1 July 2013, the free carbon units have a vintage year of the financial year in which they are issued. (3) If subclause (2) applies, the free carbon units amount is to be adjusted by multiplying the number by $24.15, dividing the result by $25.40 and multiplying that number by (1+r). > Note: r is explained in Part 2. ### Division 3—Application in third year of the program 1003 (1) If: (a) an application is made before the end of 31 October 2014 (or a later time in accordance with clause 702) in relation to the financial year starting on 1 July 2014; and (b) the Regulator is required to issue free carbon units; the free carbon units have a vintage year of that financial year. (2) However, if the Regulator does not, before 31 January 2016, issue free carbon units in relation to an application in respect of the financial year starting on 1 July 2014, the free carbon units have a vintage year of the financial year in which they are issued. (3) If subclause (2) applies, the free carbon units amount is to be adjusted by: (a) multiplying the amount by $25.40; and (b) dividing the result by the benchmark average auction charge for the financial year starting on 1 July 2014. ### Division 4—Application in subsequent years 1004 (1) If: (a) an application is made before the end of 31 October (or a later time in accordance with clause 702) in relation to a financial year (the application year) that is a flexible charge year; and (b) the Regulator is required to issue free carbon units; the free carbon units that are issued have a vintage year of the application year. (2) However, if the Regulator does not, before 1 December in the financial year after the application year, issue free carbon units, the free carbon units have a vintage year of the financial year in which they are issued. ## Part 11—Keeping records and materials 1101 (1) A person issued free carbon units must keep the following records for 5 years from when the record is made: (a) a copy of each application the person made to the Regulator for the issue of those free carbon units; (b) the documents and materials relied on by the person to prepare the application; (c) the testing and measurement results relied on by the person to ensure that the requirements for the relevant product were satisfied; (d) records showing the production of the amount or volume of the relevant product in each financial year for which the free carbon units were issued. (2) The documents and materials: (a) must not be reproductions of any original documents; and (b) must be kept in hard copy; and (c) must be materials that were relied on by the applicant. (3) However, if a person tells the Regulator that a record has been lost or destroyed during the period records must be kept, the Regulator may treat a complete copy of the record as the original from the time of the loss or destruction. (4) This clause does not apply if: (a) the Regulator has notified the person that the retention of the records is not required; or (b) the person is a company that has gone into liquidation and been finally dissolved. ## 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 ## Part 13—Relinquishment of carbon units ### Division 1—General 1301 A person is required to relinquish a number of carbon units if: (a) a number of free carbon units have been issued to the person for a financial year in accordance with this program; and (b) either: (i) an event described in this Part occurs during that financial year; or (ii) a circumstance described in this Part comes into existence during that financial year. ### Division 2—Closure of equipment #### Subdivision 1—Closure 1302 An event is that equipment used to carry on an emissions‑intensive trade‑exposed activity is closed. 1303 (1) If the equipment mentioned in clause 1302 is closed and the requirement to relinquish carbon units under clause 1304 has taken effect, the number of free carbon units that must be relinquished is worked out in accordance with this clause. (2) Identify the total of: (a) the amount or volume of the relevant product that was: (i) produced using the equipment in the financial year (the first financial year) before the financial year in which the requirement to relinquish carbon units under clause 1304 took effect; and (ii) used in respect of an application for the issue of free carbon units under this program for the financial year in which the requirement to relinquish carbon units under clause 1304 took effect; and (b) the amount or volume of the relevant product that was: (i) treated as expected additional production in accordance with subclause 907(7); and (ii) to be produced using the equipment in the financial year in which the requirement to relinquish carbon units under clause 1304 took effect. (3) For each relevant product mentioned in subclause (2), identify the amount or volume of the relevant product that was, or is likely to be, produced using the equipment in the financial year in which the requirement to relinquish carbon units under clause 1304 took effect. (4) Work out the difference between the 2 amounts worked out under subclause (2) and (3) (the unused balance). (5) Work out the number of free carbon units that would have been issued for the current financial year on the basis of the unused balance and then subtract the number of carbon units that were not issued to a person in respect of the equipment because of subclause 902(8). (6) The result is the number of carbon units that must be relinquished. (7) However, if the number mentioned in subclause (6) is greater than the total number of units issued to the person for the activity in the financial year in which the requirement to relinquish carbon units under clause 1304 took effect, the number of carbon units that must be relinquished is the total number of units. #### Subdivision 2—Procedure for relinquishment on closure 1304 (1) If: (a) equipment is closed; and (b) at that time, the person carrying out the activity considered that it was unlikely that the equipment would be used again to produce the relevant product within 1 year after the equipment was closed; the person’s requirement to relinquish the relevant number of carbon units takes effect from that time. (2) If: (a) equipment is closed; and (b) at that time, it was not possible for the person carrying out the activity to determine whether the equipment would be used again to produce the relevant product that is identified in Part 3 as the basis for the issue of free carbon units within 1 year after the equipment was closed; and (c) the person carrying out the activity determined, within 1 year after the equipment was closed, that it was unlikely that the equipment would be used again to produce the relevant product within that period of 1 year; the person’s requirement to relinquish the relevant number of carbon units takes effect from the time of the determination in paragraph (c). (3) If: (a) equipment is closed; and (b) at that time, it was not possible for the person carrying out the activity to determine whether the equipment would be used again to produce the relevant product that is identified in Part 3 as the basis for the issue of free carbon units within 1 year after the equipment was closed; and (c) the equipment was not used again to produce the relevant product within that period of 1 year; the person’s requirement to relinquish the relevant number of carbon units takes effect from the end of that period of 1 year. (4) If the Regulator is satisfied that the person is required to relinquish carbon units, it must issue a notice to the person setting out: (a) the basis on which it is satisfied; and (b) the number of carbon units that it considers must be relinquished in accordance with clause 1303. (5) However, the Regulator must not issue a notice more than 3 years after the requirement to relinquish the relevant number of carbon units took effect. (6) The person must relinquish the relevant number of carbon units not more than 90 days after the day on which the Regulator gives the notice. ### Division 3—Negative allocation 1305 (1) An event is that: (a) a person has given the Regulator a report mentioned in subclause 1206(1); and (b) clause 1304 does not apply to the person in a financial year for which free carbon units have been issued in respect of an emissions‑intensive trade‑exposed activity at a facility; and (c) if the person made an application for the issue of free carbon units in respect of the facility, the sum of: (i) the previous year adjustment under subclause 907(15); and (ii) the maximum cap adjustment under clause 911; and (iii) the sub‑threshold adjustment under clause 912; would result in a negative number of carbon units being issued to the person. (2) An event is that: (a) a person has given the Regulator a report mentioned in subclause 1206(2); and (b) clause 1304 does not apply to the person in a financial year for which free carbon units have been issued in respect of an emissions‑intensive trade‑exposed activity at a facility; and (c) if the person made an application for the issue of free carbon units in respect of the facility, the application would be refused because the Regulator would not be satisfied as to the matter mentioned in paragraph 804(3)(f); and (d) the application of the formula in Part 9 would result in a negative number of carbon units being issued to the person. (3) An event is that: (a) a person has not given the Regulator a report mentioned in subclause 1206(1) or (2); and (b) clause 1304 does not apply to the person in a financial year for which free carbon units have been issued in respect of an emissions‑intensive trade‑exposed activity at a facility; and (c) the person applied for the issue of free carbon units in respect of an emissions‑intensive trade‑exposed activity at a facility; and (d) the application is refused because the Regulator is not satisfied that the application complies with paragraph 804(3)(f); and (e) the application of the formula in Part 9 would result in a negative number of carbon units being issued to the person. 1306 (1) If subclause 1305(1) applies, the number of free carbon units that must be relinquished is the negative number mentioned in paragraph 1305(1)(c). (2) If subclause 1305(2) applies, the number of free carbon units that must be relinquished is the negative number mentioned in paragraph 1305(2)(d). (3) If subclause 1305(3) applies, the number of free carbon units that must be relinquished is the negative number mentioned in paragraph 1305(3)(e). (4) If the Regulator is satisfied that the person is required to relinquish carbon units, it must issue a notice to the person setting out: (a) the basis on which it is satisfied; and (b) the number of carbon units that it considers must be relinquished in accordance with subclause 1305(1), (2) or (3). (5) However, the Regulator must not issue a notice more than 3 years after the requirement to relinquish the relevant number of carbon units took effect. (6) The person must relinquish the relevant number of carbon units not more than 90 days after the day on which the Regulator gives the notice. ### Division 4—Inaccurate allocation of free carbon units 1307 (1) If, under clause 807, the Regulator is required to issue a notice to a person to relinquish a specified number of free carbon units because the initial allocation to the person was incorrect, the Regulator must issue the notice in accordance with this clause. (2) The Regulator must issue a notice to the person setting out: (a) the basis on which the Regulator is satisfied that the units are to be relinquished; and (b) the number of carbon units that the Regulator considers must be relinquished in accordance with clause 807. (3) The person must relinquish the relevant number of carbon units not more than 90 days after the day on which the Regulator gives the notice. ## Part 14—Incidental provisions 1401 (1) The Regulator may, in writing, issue guidelines about any of the following matters: (a) the way in which the production of the relevant product may be measured; (b) an appropriate frequency of testing or sampling of the product; (c) the considerations that the Regulator will take into account in determining whether or not the production of the product has met one or more requirements of this program. (2) A guideline is not binding on an applicant. (3) The Regulator must have regard to the following matters for the purpose of making the guidelines: (a) any relevant requirements imposed by or under the National Measurement Act 1960; (b) the way in which the relevant product is measured in the industry; (c) any way in which: (i) the product was measured for the purpose of determining the content of this program; and (ii) the measurements were reported to the Department in 2009 for that purpose; (d) whether the frequency of measuring the amount or volume of relevant product enables the production of representative and unbiased data; (e) any accredited industry test methods for the product; (f) the risk that production by the facility will not satisfy the relevant qualities of the relevant product; (g) the administrative costs of implementing more accurate testing methods at a facility. (4) The Regulator must consult as it considers appropriate before making or amending the guidelines. (5) The Regulator must publish proposed guidelines, and proposed amendments of the guidelines: (a) on the Regulator’s website; and (b) in any other place the Regulator considers appropriate. Schedule 2—Pipelines that are not natural gas supply pipelines Note: See regulation 1.8. ```html <table cellspacing="0" cellpadding="0" style="width:369.65pt; border-collapse:collapse"><thead><tr><td style="width:93.65pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="TableHeading"><span>Gas processing plant</span></p></td><td style="width:262.95pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="TableHeading"><span>Exit flange or connection point</span></p></td><td style="vertical-align:top"></td></tr></thead><tbody><tr><td style="width:93.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">New South Wales</span></p></td><td style="width:262.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Rosalind Park (Camden)</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence no. 30 under the Pipelines Act 1967 of New South Wales, the 150NB flange located approximately 2 metres upstream of the pipeline insulating joint and immediately downstream of the Rosalind Park Gas Plant’s sales gas metering facility</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">Victoria</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="vertical-align:top"></td></tr><tr style="height:133.5pt"><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Longford gas processing plant, Garretts Road, Longford, Victoria</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The exit flanges contained within the Longford Metering Station at Garretts Road, Longford, Victoria which are connected to the two 600 mm pipes from the prescribed gas processing plant to the Longford Metering Station and are:</span></p><p class="Tablea"><span>(a) the 600 mm weld on the 750 mm by 600 mm reducer; and</span></p><p class="Tablea"><span>(b) the upstream flange face of the 600 mm branch valve; and</span></p><p class="Tablea"><span>(c) the 600 mm weld 3</span><span> </span><span>000 mm downstream on the side arm of the 600 mm equal tee,</span></p><p class="Tabletext"><span>all of which are immediately upstream of the metering runs which form a part of the Longford Metering Station</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Lang Lang</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Lang Lang gas plant to the South Gippsland pipeline (pipeline licence number VIC/PL261), the 4” flange immediately outside the fence of the plant</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Lang Lang gas plant to the Lang Lang pipeline (pipeline licence number VIC/PL265), the 6” underground flange inside the fence of the pipeline station at the plant</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Lang Lang gas plant to the Pakenham Station, the last flange upstream of the flow metering skid at the station</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Iona</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Iona gas plant to the Victorian gas transmission grid, the exit flange downstream of meter FT463081, which has a metering installation registration number 30000154PC</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Iona gas plant to the South Australian gas transmission grid, the connection upstream of South East Australia Gas (SEA Gas) pipeline meter FT9207 in the secure fenced SEA Gas yard located at the plant</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Otway</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Otway gas plant to the Iona gas plant, the last flange or joint inside the Otway gas plant</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Otway gas plant to the SEA gas pipeline (pipeline licence number VIC/PL239), the last flange or joint inside the plant</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Otway gas plant to the South West pipeline (pipeline licence number VIC/PL231), the last flange or joint inside the plant</span></p></td><td style="vertical-align:top"></td></tr><tr><td colspan="2" style="width:362.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">Queensland</span></p><p class="Tabletext"><span>References to diagrams in the entries relating to Queensland are references to diagrams held by the Department of Mines and Energy at Brisbane</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Wungoona J.V.</span><br><span>(Wallumbilla)</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 2 (Wallumbilla to Brisbane) under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the flange located immediately upstream of the series of valves before the meter run, as shown on diagram W, Wungoona JV</span><span>‑</span><span>RBP ML 1A Metering Station and marked ‘AA’ on the diagram</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 30 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the pipe weld on the upstream side of an insulating joint located immediately upstream of the main flow control valve, as shown on diagram X, Wungoona JV—Duke Energy Pipeline and marked ‘BB’ on the diagram</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Ballera</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 24 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 2 flanges on the upstream sides of 2 isolating valves upstream of where the pipeline separates into 2 parallel meter runs, as shown on diagram Y, Ballera Gas Centre—SWQ Unit—Epic Pipeline and marked ‘CC’ and ‘DD’ on the diagram</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p><span style="font-size:10pt"></span></p></td><td style="width:262.95pt; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 41 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the pipe weld on the upstream side of the insulating joint leading to the 2 meter runs operated by the Ballera</span><span>‑</span><span>Mount Isa Pipeline, as shown on diagram Z, Ballera Gas Centre—SWQ Unit—Ballera and marked ‘EE’ on the diagram</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Gilmore</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 15 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the upstream flange of the actuated slamshut valve XV</span><span>‑</span><span>0305 that is located on the metering skid downstream of the gas flow measurement, as shown on Energy Equity’s P &amp; I Drawing No. G101</span><span>‑</span><span>40F</span><span>‑</span><span>0004</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Moura Mine</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in mining lease ML no. ML 80032 under the </span><span style="font-style:italic">Mineral Resources Act 1923</span><span> of Queensland, the downstream face of the flanged ball valve SLV 0202 located between the dehydration unit and the launcher station, as shown on Drawings Nos NP03777</span><span>‑</span><span>P11 and NP03777</span><span>‑</span><span>P77</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Kincora</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 3 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 150NB class 600 flange immediately downstream of the Kincora Gas Plant’s 150NB class 600 actuated isolation valve, as shown on P &amp; ID Drawing No.</span><span> </span><span>600</span><span>‑</span><span>1001 Rev 3</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Central Treatment</span><br><span>(Westgrove)</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 11 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 200NB class 900 flange located approximately 0.7m away from the Central Treatment Plant’s main 200NB pipeline and pig launching facility immediately downstream of the plant’s 200NB class 900 main isolation valve, as shown on P &amp; ID Drawing No.</span><span> </span><span>3100</span><span>‑</span><span>10</span><span>‑</span><span>0020 Rev 6</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Rolleston</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 10 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 150NB class 900 flange located immediately downstream of the 150NB class 900 isolation valve that is immediately downstream of the moisture analyser on the Rolleston Gas Plant’s sales gas metering facility, as shown on P &amp; ID Drawing No.</span><span> </span><span>3500</span><span>‑</span><span>10</span><span>‑</span><span>0020 Rev 5</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Dawson River Central</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 26 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 150NB class 600 flange located immediately downstream of the 150NB class 600 isolation valve at the tie</span><span>‑</span><span>in station, as shown on P &amp; ID Drawing No. DR—11014 Rev 1</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Moura Central</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline mentioned in pipeline licence PPL no. 26 under the </span><span style="font-style:italic">Petroleum Act 1923</span><span> of Queensland, the 150NB class 600 flange located immediately downstream of the 150NB class 600 isolation valve at the tie</span><span>‑</span><span>in station pit, as shown on P &amp; ID Drawing No. DR—11014 Rev 1</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Moranbah</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The exit flange or connection point associated with the Moranbah upstream producing operation at the point where the North Queensland gas pipeline connects to the outlet of the gas meter at the Moranbah gas processing facility (also known as the Moranbah central gas processing facility)</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Kogan North</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The exit flange or connection point associated with the Kogan North central gas processing plant where the exit lateral connects to the outlet of the gas meter at the plant</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Daandine</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The exit flange or connection point associated with the Daandine central gas processing plant where the exit lateral connects to the outlet of the plant</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Tipton West</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The exit flange or connection point associated with the Tipton West central gas processing plant where the exit lateral connects to the outlet of the gas meter at the plant</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Talinga</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The 250NB class 900 flange located immediately upstream of the spectacle blind that is immediately upstream of the DN250 class 900 Talinga Meter Station shutdown valve SDV 030</span><span>‑</span><span>002</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Peat</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The 100NB class 900 flange located immediately downstream of the Peat gas processing plant shut down valve that is immediately downstream of the moisture analyser</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Strathblane</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline linking the Strathblane gas processing plant and the Spring Gully to Wallumbilla pipeline, the 250NB class 900 flange located in line 250</span><span>‑</span><span>SG</span><span>‑</span><span>001</span><span>‑</span><span>#900</span><span>‑</span><span>000 immediately upstream of the Spring Gully to Wallumbilla pipeline Pig Launcher PL8000</span><span>‑</span><span>03</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Strathblane gas processing plant to the Gooimbah lateral pipeline, the 200NB class 900 flange located in line 200</span><span>‑</span><span>SG</span><span>‑</span><span>001</span><span>‑</span><span>C905</span><span>‑</span><span>011 immediately upstream of the take</span><span>‑</span><span>off for pressure transmitter number PIT 011</span><span>‑</span><span>001</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Taloona</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The 200NB class 900 flange located in line 200</span><span>‑</span><span>SG</span><span>‑</span><span>408</span><span>‑</span><span>C900</span><span>‑</span><span>500 immediately upstream of the pipeline tie</span><span>‑</span><span>in valve and split tee located at approximately KP 11.37 on the Spring Gully to Wallumbilla pipeline</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Spring Gully</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline linking the Spring Gully gas processing plant and the Spring Gully to Wallumbilla pipeline, the 250NB class 900 flange located in line 250</span><span>‑</span><span>SG</span><span>‑</span><span>001</span><span>‑</span><span>#900</span><span>‑</span><span>000 immediately upstream of the Spring Gully to Wallumbilla pipeline Pig Launcher PL8000</span><span>‑</span><span>03</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Spring Gully Gas Processing Plant to the Gooimbah lateral pipeline, the 200NB class 900 flange located in line 200</span><span>‑</span><span>SG</span><span>‑</span><span>001</span><span>‑</span><span>C905</span><span>‑</span><span>011 immediately upstream of the take</span><span>‑</span><span>off for pressure transmitter number PIT 011</span><span>‑</span><span>001</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">Western Australia</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>North West Shelf Gas Project Domestic Gas</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is the subject of pipeline licence PL40 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> of Western Australia, the upstream flange of the flange joint immediately upstream of the most upstream of the monolithic insulation joints that are inside the fence of the pipeline’s Dampier facilities compound</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Tubridgi</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is the subject of pipeline licence PL16 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> of Western Australia, the downstream flange of the plant exit shut down valve that:</span></p><p class="Tablea"><span>(a) is between the pipeline pig launcher and the pipeline meter station; and</span></p><p class="Tablea"><span>(b) is the first shut down valve downstream of the connection to the 150 mm pipe from the filter separator</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Dongara</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is the subject of pipeline licence PL1 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> of Western Australia, the upstream flange of the flange joint at the inlet end of the isolating valve that is at the inlet to the pipeline inlet gas flow meter</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Beharra Springs</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is the subject of pipeline licence PL18 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> of Western Australia, the upstream flange of the insulated flange joint that:</span></p><p class="Tablea"><span>(a) is immediately upstream of the first barred tee downstream of the pig launcher; and</span></p><p class="Tablea"><span>(b) is on the through line of the tee</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Griffin</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is the subject of pipeline licence PL19 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> of Western Australia, the downstream flange of the flange joint that connects the 200mm Griffin Gas Header pipe with the 200mm pipe connecting with the 250mm pipe to the pipeline meter station</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Varanus Island Hub</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline linking the Varanus Island Hub natural gas processing plant and the Dampier to Bunbury natural gas pipeline, the insulation gasket located inside the Harriet CS1 meter compound upstream of DBNGP valve ZV1 between the Harriet CS1 meter station and the mainline interconnecting pipe</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Varanus Island Hub natural gas processing plant to the Goldfields gas transmission pipeline, the flange connection located inside the Harriet CS1 meter compound approximately 4 metres downstream of valve HV5134</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Devil Creek</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline that is mentioned in pipeline licence PL86 under the </span><span style="font-style:italic">Petroleum Pipelines Act 1969</span><span> (WA), exit point number I1</span><span>‑</span><span>04 that is located:</span></p><p class="Tablea"><span>(a) at the custody transfer welded tie</span><span>‑</span><span>in point (TIP</span><span>‑</span><span>002) downstream of valve SDV3Z6000, approximately 95 metres downstream of the Devil Creek compound meter station; and</span></p><p class="Tabletext"><span>(b) below the ground at the northern boundary of the 30 metre wide Dampier to Bunbury natural gas pipeline easement</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Gorgon Project</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline linking the Gorgon Project gas processing facility on Barrow Island and the Dampier to Bunbury natural gas pipeline, the outlet face of the flange forming part of the Gorgon Project facility which meets the Dampier to Bunbury natural gas pipeline</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">South Australia</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Moomba Plant</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Moomba natural gas processing plant to Adelaide, the insulating joint situated between the meter station for the pipeline and EPIC’s after cooler (as indicated in Diagram 1 below)</span></p><p class="Tabletext"><span>In respect of the pipeline conveying natural gas from the Moomba natural gas processing plant to Sydney, the downstream weld of the 600mm x 750mm reducer situated, upstream of the insulation flange, between the meter station and East Australian Pipeline Ltd’s mainline 750mm valve on the outlet of the meter station (as indicated in Diagram 2 below)</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Katnook Plant</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>The insulating flange that is located one metre inside the boundary fence of the plant, upstream of the pipeline branch to Safries and downstream of the emergency shut down skid, as shown on drawing 107.5.1 held by the Office of Energy Policy at Adelaide</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span style="font-style:italic">Northern Territory</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="vertical-align:top"></td></tr><tr style="height:74.25pt"><td style="width:93.65pt; border-top:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Palm Valley Gas Plant</span></p></td><td style="width:262.95pt; border-top:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the Palm Valley Gas Pipeline the flange:</span></p><p class="Tablea"><span>(a) shown as the insulating flange on the drawing entitled Palm Valley—Alice Springs Gas Pipe Line Well</span><span>‑</span><span>Head Assembly—Drawing Number 10</span><span>‑</span><span>011 (Revision 6 of 8/84) held by the Northern Territory Department of Mines and Energy at Darwin; and</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:15.75pt"><td style="width:93.65pt; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:262.95pt; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tablea"><span>(b) situated at the Palm Valley Gas Plant immediately inside the perimeter fence downstream of the main gas plant and immediately upstream of the launching system</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr style="height:117.2pt"><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Mereenie Gas Plant</span></p></td><td colspan="2" style="width:264pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the Mereenie Gas Pipeline—the flange:</span></p><p class="Tablea"><span>(a) shown as the insulating flange (I.F.) on the drawing entitled Amadeus Basin to Darwin Pipeline Mereenie Meter Station—P &amp; I Diagram Inlet and Station Limit Valve—Drawing Number AD M000</span><span>‑</span><span>7002 (Revision D of 25.2.86) held by the Northern Territory Department of Mines and Energy at Darwin; and</span></p><p class="Tablea"><span>(b) situated at the Mereenie Gas Plant immediately inside the perimeter fence and downstream of the main gas plant</span></p></td></tr><tr style="height:35.7pt"><td style="width:93.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>Darwin LNG</span></p></td><td colspan="2" style="width:264pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:3pt; padding-left:3pt; vertical-align:top"><p class="Tabletext"><span>In respect of the Darwin LNG gas processing plant, the exit point N2 (Nozzle 2) at the loading arms on the jetty</span></p></td></tr><tr style="height:0pt"><td style="width:99.65pt"></td><td style="width:268.95pt"></td><td style="width:1.05pt"></td></tr></tbody></table> ```