22MAPrescribed person—multiple liable entities (electricity use method)

#### 22MA Prescribed person—multiple liable entities (electricity use method) If: (a) a prescribed person has been granted one or more exemption certificates, in relation to an emissions‑intensive trade‑exposed activity, site, year and one or more liable entities (an earlier liable entity); and (b) the amount or amounts of the exemptions is worked out under Division 5A (electricity use method); and (c) during the year, an entity (an added liable entity) begins to be a liable entity in relation to electricity consumed at the site in addition to the earlier liable entities; and (d) the prescribed person has not been, and has not applied to be, a prescribed person under regulation 22LA for the activity, site, year and the added liable entity; and (e) the prescribed person applies again under subsection 46A(1) of the Act before the end of the year in relation to the activity, site, year and the added liable entity; then the prescribed person is a prescribed person for the activity, site, year and added liable entity.