44Annual energy acquisition statements

#### 44 Annual energy acquisition statements (1) A liable entity that acquired electricity under a relevant acquisition during a year (the assessment year) must lodge an energy acquisition statement for the year on or before: (a) 14 February in the next year; or (b) any later day allowed by the Regulator. > Note: For amendment of such statements, see section 45A. (2) The statement must set out: (a) the name and postal address of the liable entity; and (b) the amount, in MWh, of electricity acquired by the liable entity under relevant acquisitions during the assessment year; and (c) whether the liable entity wishes to claim an exemption for the assessment year (see also subsection (3)); and (d) the large‑scale charge information (see subsection (4)); and (e) the small‑scale charge information (see subsection (5)); and (f) any other information required by the regulations. (3) If the liable entity wishes to claim an exemption for the assessment year, the statement must be accompanied by: (a) a copy of each exemption certificate issued to the liable entity for the assessment year in relation to an emissions‑intensive trade‑exposed activity carried on by the liable entity during the year; and (b) a copy of each exemption certificate issued to another person in relation to the liable entity for the assessment year and given to the liable entity. (4) For the purpose of paragraph (2)(d), the large‑scale charge information is: (a) the value, in MWh, of large‑scale generation certificates being surrendered for the assessment year under section 44A; and (b) the amount of any carried forward shortfall or carried forward surplus that the liable entity had for the previous year; and (c) the amount of any carried forward surplus that the liable entity has for the assessment year. (5) For the purpose of paragraph (2)(e), the small‑scale charge information is: (a) for each of the quarters of the assessment year—the value, in MWh, of small‑scale technology certificates that have been or are being surrendered for the quarter under section 45 during the surrender period for the quarter; and (b) the amounts of any quarterly surpluses and quarterly shortfalls that the liable entity has for the quarters of the assessment year; and (c) the amount of any quarterly surplus that the liable entity had for the fourth quarter of the previous year; and (d) if the Regulator has, under section 38AF, determined an amount that is to apply instead of the previous year’s reduced acquisitions—the amount so determined; and (e) if the Regulator has, under section 38AG, determined an amount that is to apply, for a quarter of the assessment year, as if it were the previous year’s reduced acquisitions—the amount so determined for that quarter; and (f) if section 38AH applies in relation to a quarter of the assessment year—a statement as to whether the liable entity made any relevant acquisitions of electricity in that quarter. (6) The statement must: (a) be in a form approved by the Regulator; and (b) be lodged with the Regulator in accordance with the regulations; and (c) be signed by or on behalf of the liable entity making the statement.