22XCRecords to be kept

#### 22XC Records to be kept (1) If: (a) a person is the responsible emitter for a facility during the whole or a part of a financial year (the relevant financial year); and (b) the person is or was required by section 22XB to provide a report to the Regulator relating to: (i) if the person is the responsible emitter for the facility during the whole of the relevant financial year—the covered emissions of greenhouse gases from the operation of the facility during the relevant financial year; or (ii) if the person is the responsible emitter for the facility during a part of the relevant financial year—the covered emissions of greenhouse gases from the operation of the facility during that part of the relevant financial year; the person must keep records of the person’s activities that: (c) allow the person to report accurately under section 22XB; and (d) enable the Regulator to ascertain whether the person has complied with the person’s obligations under section 22XB; and (e) comply with the requirements of subsection (2) and the safeguard rules made for the purposes of subsection (3). (2) The person must retain the records for 5 years from the end of the relevant financial year. (3) The safeguard rules may specify requirements relating to: (a) the kinds of records; and (b) the form of records; that must be kept under subsection (1).