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National Greenhouse and Energy Reporting Act 2007
22JReporting transfer test
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#### 22J Reporting transfer test
A corporation (the transferee corporation) passes the reporting transfer test in relation to a facility if:
(a) the facility is under the operational control of another corporation (the transferor corporation); and
(b) the transferee corporation has financial control over the facility; and
(c) the transferee corporation is a company registered under Part 2A.2 of the Corporations Act 2001; and
(d) the transferee corporation is a constitutional corporation; and
(e) if the transferee corporation is a member of a controlling corporation’s group—the transferor corporation is not a member of that group; and
(f) the transferor corporation is a member of a controlling corporation’s group.
> Note: For financial control, see section 22R.