National Greenhouse and Energy Reporting Act 2007

If:

a person is the responsible emitter for a facility during the whole or a part of a financial year (the relevant financial year); and

either:

at least one day in the relevant financial year is included in a monitoring period for the facility in relation to the person; or

the facility is specified in the safeguard rules; and

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 are not dealt with by a report given to the Regulator under section 19, 22G or 22X; and

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 are not dealt with by a report given to the Regulator under section 19, 22G or 22X;

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

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.

Under Division 137 of the Criminal Code, it may be an offence to provide false or misleading information or documents to the Regulator in purported compliance with this Act.

For specification by class, see subsection 13(3) of the Legislation Act 2003.

A report under this section must:

be given in a manner and form approved by the Regulator; and

set out the information specified by the safeguard rules for the purposes of this paragraph; and

be given to the Regulator before the end of 4 months after the end of the relevant financial year.

Safeguard rules made for the purposes of paragraph (2)(b) may specify different requirements for different circumstances.