158Effect of exemption

#### 158 Effect of exemption 158 Effect of exemption > > (1) A scheme participant is entitled to deduct the following from the total value of its liable uses for a compliance period— > > > > > (a) the value of each use of gas that is fully exempt gas use, > > > > > (b) a proportion of the value of each use of gas that is partially exempt gas use (the exempt proportion). > > > (2) An order granting an exemption may specify the allowances that may be made by scheme participants, in applying the exemption, for gas losses occurring during the conveyance of the gas to a retail customer. > > > (3) If gas is the subject of an allowance, the gas may also be deducted from the total value of liable uses made by a scheme participant, in accordance with the exemption. > > > (4) An order granting an exemption may authorise the Scheme Regulator to make rules relating to the exemption, including rules relating to assessment of deductions under this Division. > > > (5) A scheme participant must make a deduction under this Division in accordance with the provisions of the relevant exemption and rules made under subclause (4). > > > (6) In proceedings under this Act involving a scheme participant, the burden of establishing that the scheme participant was entitled to deduct the exempt liable use lies on the scheme participant.