House of Representatives
Clean Energy (Consequential Amendments) Bill 2011
Explanatory Memorandum
Circulated By the Authority of the Minister for Climate Change and Energy Efficiency, the Honourable Greg Combet Am MPIndex
Schedule 1: General amendments
| Bill reference | Paragraph number |
| Part 1, item 1 | 7.42 |
| Part 1, items 1-3 | 7.41 |
| Part 1, items 5, 6, 7, 13, 15, 43, 44, 45, 46 | 4.39 |
| Part 1, item 47 | 7.36 |
| Part 1, item 48 | 7.37 |
| Part 1, item 49 | 7.39 |
| Part 1, items 51-88, 88A, 89-97, 99 | 5.29 |
| Part 1, item 100-102 | 7.33 |
| Part 1, item 104 | 7.31 |
| Part 1, item 105 | 7.32 |
| Part 1, items 106-108 | 1.21 |
| Part 1, item 109 | 1.23 |
| Part 1, items 110-143 | 1.21 |
| Part 1, items 144-145A | 1.24 |
| Part 1, item 146 | 1.23 |
| Part 1, items 147-153 | 1.21 |
| Part 1, item 153A | 1.22 |
| Part 1, item 154 | 1.21 |
| Part 1, item 155 | 1.23 |
| Part 1, items 158-192 | 1.21 |
| Part 1, item 194 | 6.24 |
| Part 1, item 195, 199-204, 207-212 | 7.9 |
| Part 1, item 196 | 7.10 |
| Part 1, item 197-198, 205-206 | 7.11 |
| Part 1, item 212A | 7.44 |
| Part 1, items 214-215, item 215A | 8.5 |
| Part 1, item 216 | 8.5 |
| Part 1, item 217 | 8.5 |
| Part 1, item 218 | 8.5 |
| Part 1, items 219, 220, 220A | 8.16 |
| Part 1, item 221 | 8.17 |
| Part 1, item 222 | 8.5 |
| Part 1, item 223 | 8.5 |
| Part 1, item 223(2); item 225(2) | 8.8 |
| Part 1, item 223(3); item 225(3) | 8.9 |
| Part 1, item 223(5); item 225(5) | 8.11 |
| Part 1, items 224 and 226 | 8.15 |
| Part 1, item 225 | 8.5 |
| Part 1, item 227 | 8.14 |
| Part 1, item 228 | 8.18 |
| Part 2, items 229-236, 252 | 4.53 |
| Part 2, items 229-230 | 4.40 |
| Part 2, item 237 | 4.40 |
| Part 2, items 238, 240-242 | 4.41 |
| Part 2, item 239 | 4.42 |
| Part 2, item 240 | 4.41 |
| Part 2, item 241 | 4.41 |
| Part 2, item 242A | 4.43 |
| Part 2, item 242B | 4.43 |
| Part 2, item 243 | 4.52 |
| Part 2, items 244-245 | 4.44 |
| Part 2, items 246-248 | 4.45 |
| Part 2, items 249-252 | 4.46 |
| Part 2, item 251 | 4.46 |
| Part 2, items 253-254 | 4.49 |
| Part 2, item 255 | 4.50 |
| Part 2, item 256 | 4.47, 4.48, 4.51 |
| Part 2, item 256A | 7.39 |
| Part 2, item 257-258 | 5.30 |
| Part 2, item 258 | 5.31 |
| Part 2, item 258A | 5.33, 5.34, 5.35, 5.36, 5.37, 5.38 |
| Part 2, items 258B, 258C, 258D | 7.33 |
| Part 2, item 259-260 | 7.36 |
| Part 2, item 260A | 7.35 |
| Part 2, item 261 | 7.31 |
| Part 2, items 261A-265 | 1.108 |
| Part 2, items 266-268 | 1.109 |
| Part 2, items 269-272 | 1.112 |
| Part 2, item 273 | 1.113 |
| Part 2, item 274 | 1.114 |
| Part 2, item 275 | 1.47, 1.48 |
| Part 2, item 276 | 1.55 |
| Part 2, item 277 | 1.47 |
| Part 2, item 278 | 1.32 |
| Part 2, item 280 | 1.90, 1.92 |
| Part 2, item 281 | 1.52 |
| Part 2, item 282 | 1.26 |
| Part 2, item 283 | 1.52 |
| Part 2, item 284 | 1.115 |
| Part 2, item 285 | 1.52 |
| Part 2, item 286 | 1.52 |
| Part 2, item 287 | 1.52 |
| Part 2, item 288 | 1.37, 1.41 |
| Part 2, item 289 | 1.86 |
| Part 2, item 290 | 1.30 |
| Part 2, items 291-292 | 1.46 |
| Part 2, item 293 | 1.35 |
| Part 2, item 294 | 1.114 |
| Part 2, item 295 | 1.52 |
| Part 2, item 296 | 1.53 |
| Part 2, item 297 | 1.35 |
| Part 2, item 298 | 1.52 |
| Part 2, item 299 | 1.34 |
| Part 2, item 300 | 1.35 |
| Part 2, item 301 | 1.51 |
| Part 2, item 303 | 1.38 |
| Part 2, item 304 | 1.46 |
| Part 2, item 305 | 1.49 |
| Part 2, item 307 | 1.41 |
| Part 2, item 308 | 1.34 |
| Part 2, item 309 | 1.33 |
| Part 2, item 310 | 1.52 |
| Part 2, item 312 | 1.58 |
| Part 2, items 313-314 | 1.57 |
| Part 2, items 315-316 | 1.27 |
| Part 2, item 319 | 1.35 |
| Part 2, item 320 | 1.53 |
| Part 2, item 321 | 1.53 |
| Part 2, item 322 | 1.114 |
| Part 2, item 323 | 1.30, 1.32, 1.33 |
| Part 2, items 324-326 | 1.35 |
| Part 2, item 327 | 1.36 |
| Part 2, items 328-330 | 1.45 |
| Part 2, item 331 | 1.46 |
| Part 2, item 332 | 1.50 |
| Part 2, items 333-339 | 1.28 |
| Part 2, items 339A-347 | 1.40 |
| Part 2, items 348-349 | 1.41 |
| Part 2, item 349 | 1.41 |
| Part 2, item 350 | 1.57 |
| Part 2, item 351A | 1.71 |
| Part 2, item 351 | 1.59 |
| Part 2, item 352 | 1.57 |
| Part 2, item 353 | 1.58 |
| Part 2, item 354 | 1.57 |
| Part 2, item 355-356 | 1.62 |
| Part 2, item 356 | 1.57, 1.58, 1.60, 1.61 |
| Part 2, items 357-359 | 1.65 |
| Part 2, item 359 | 1.66 |
| Part 2, item 360 | 1.64 |
| Part 2, item 361 | 1.70 |
| Part 2, item 362 | 1.65 |
| Part 2, item 363 | 1.73 |
| Part 2, items 364-366 | 1.107 |
| Part 2, items 367-369 | 1.64 |
| Part 2, item 367 | 1.65, 1.66, 1.67, 1.69 |
| Part 2, item 368A | 1.107 |
| Part 2, item 369 | 1.73 |
| Part 2, item 370 | 1.96 |
| Part 2, item 371 | 1.87 |
| Part 2, item 375 | 1.89 |
| Part 2, items 375A-377A | 1.93 |
| Part 2, item 378 | 1.92 |
| Part 2, items 378 | 1.90 |
| Part 2, items 379-379A | 1.89 |
| Part 2, item 380 | 1.93 |
| Part 2, item 381 | 1.90 |
| Part 2, items 384-385 | 1.94 |
| Part 2, items 386 | 1.94 |
| Part 2, items 387-390 | 1.98 |
| Part 2, items 391-403 | 1.115 |
| Part 2, items 403A-405 | 1.45 |
| Part 2, items 406-407 | 1.44 |
| Part 2, item 407 | 1.43 |
| Part 2, items 408-411 | 1.116 |
| Part 2, item 410 | 1.45 |
| Part 2, item 411 | 1.43 |
| Part 2, items 412-413 | 1.97 |
| Part 2, item 414 | 1.78, 1.81, 1.86 |
| Part 2, items 415 | 1.95 |
| Part 2, item 415A | 1.102, 1.105 |
| Part 2, items 415B-416B, 450A | 6.18 |
| Part 2, items 416A, 420A-420C | 6.25 |
| Part 2, items 417, 423 | 6.19 |
| Part 2, items 418, 425 | 6.20 |
| Part 2, items 419-420, 425, 427-441 | 6.22 |
| Part 2, items 421, 422 | 6.17 |
| Part 2, items 424A-424B | 6.23 |
| Part 2, items 426, 444 | 6.14 |
| Part 2, items 442-442B | 6.11 |
| Part 2, items 445-448 | 6.9 |
| Part 2, item 449 | 6.10 |
| Part 2, item 450 | 6.13 |
| Part 2, item 451 | 6.16 |
| Part 2, item 451A | 7.12, 7.13, 7.14, 7.15, 7.16 |
| Part 2, item 452 | 8.19 |
| Part 2, item 453 | 8.20 |
| Part 2, item 454 | 8.21 |
| Part 2, item 455 | 8.22 |
| Part 2, item 456 | 8.23 |
| Part 2, item 457 | 8.24 |
| Part 2, item 458 | 8.25 |
| Part 2, item 459 | 8.26 |
| Part 2, item 460 | 8.27 |
| Part 2, item 461 | 8.28 |
Schedule 2: Taxation amendments
| Bill reference | Paragraph number |
| Item 1, Subdivision 38-S of the GST Act 1999 | 2.146 |
| Item 2, subsection 195-1 of the GST Act 1999 | 2.150 |
| Item 2, section 195-1 of the GST Act 1999 | 2.147 |
| Item 3, subsection 136AB(2) of the ITAA 1936 | 2.39 |
| Items 4, 5, 6 and 7, sections 10-5, 12-5 and subsection 20-30(1) of the ITAA 1997 | 2.151 |
| Item 8, section 26-18 | 2.103 |
| Item 9 | 3.13 |
| Items 10 and 68, section 70-12 and definition trading stock subsection 995-1(1) | 2.113 |
| Item 11, subsection 70-30(6) | 2.59 |
| Items 12 and 13, subsection 70-110(2) | 2.52 |
| Items 14 to 16, sections 104-5, table item relating to CGT event K1, and 104-205 | 2.51 |
| Item 16, section 112-97 | 2.61 |
| Item 17, section 118-15 and items 18 to 25 | 2.112 |
| Item 26, section 230-481 | 2.115 |
| Item 27, subsection 385-175(2) | 3.19 |
| Item 27, paragraphs 385-175(1)(c) and (d) | 3.20 |
| Item 27, paragraphs 385-175(1)(e) | 3.21 |
| Item 27, paragraph 385-175(1)(f) | 3.24 |
| Item 27, subsections 385-190(1) and (2) | 3.25 |
| Item 27, subsections 385-190(3) and (4) | 3.28 |
| Item 27, section 385-185 | 3.32 |
| Item 27, section 385-195 and subsection 385-200(1) | 3.33 |
| Item 27, section 385-195 and subsection 385-200(2) | 3.34 |
| Item 27, sections 385-210 and 385-215 | 3.35 |
| Item 27, subsections 385-200(3) and (4) | 3.36 |
| Item 27, section 385-220 | 3.37 |
| Item 27, section 385-205 | 3.40 |
| Item 27, section 385-225 | 3.42 |
| Item 27, section 385-230 | 3.43 |
| Item 27, paragraphs 385-175(1)(b) and (g) | 3.12 |
| Item 27, paragraph 385-175(1)(a) and section 385-180 | 3.15 |
| Item 27, section 385-235 | 3.16 |
| Item 28, subsections 420-60(1) and (2) | 2.100 |
| Item 28, subsection 420-60(3) | 2.102 |
| Item 28, paragraph 420- 15(3)(b) | 2.31 |
| Item 28, section 420-65 | 2.105 |
| Item 28, section 420-70 | 2.105 |
| Item 28, subsections 420-65(1), (2), (3), (4) and (6) | 2.106 |
| Item 28, subsections 420-70(1) and (2) | 2.107 |
| Item 28, subsections 420-70(3) and (4) | 2.108 |
| Item 28, subsections 420-15(4) | 2.109 |
| Item 28, subsection 420-15(3) | 2.110 |
| Item 28, subsection 420-65(5) | 2.111 |
| Item 28, subsection 420-15(4) | 2.31 |
| Item 28, subsection 420-15(4) | 2.33 |
| Item 28, paragraphs 420- 15(4)(a) and (b) | 2.34 |
| Item 28, subsections 420-25(3), 420-40(6) and 420-45(4) | 2.120 |
| Item 28, subsections 420-15(5) and 420-45(5) | 2.121 |
| Item 28, section 420-41 | 2.122 |
| Item 28, section 420-22 | 2.123 |
| Item 28, subsection 420-15(5) | 2.35 |
| Item 28, subsection 420-20(1) | 2.36 |
| Item 28, subsection 420-20(3) | 2.37 |
| Item 28, subsection 420-20(2) | 2.38 |
| Item 28, section 420-10 and item 67, definition registered emissions unit, subsection 995-1(1) | 2.23 |
| Item 28, section 420-21 | 2.41, 2.45 |
| Item 28, paragraph 420-21(1)(a) | 2.46 |
| Item 28, subsection 420-21(1) | 2.47 |
| Item 28, subsection 420-21(2) | 2.48, 2.50 |
| Item 28, section 420-12 | 2.25 |
| Item 28, subsection 420-12(2) | 2.26 |
| Item 28, section 420-25 | 2.54 |
| Item 28, section 420-30 | 2.55 |
| Item 28, section 420-35 | 2.58 |
| Item 28, subsections 420-15(1) and (2) | 2.30 |
| Item 28, paragraph 420-15(3)(a) | 2.31 |
| Item 28, subsection 420-40(1) | 2.62, 2.63 |
| Item 28, paragraph 420-40(1)(d) | 2.64 |
| Item 28, subsection 420-40(1) | 2.66 |
| Item 28, subsections 420-40(1) and (6 ) | 2.67 |
| Item 28, paragraph 420-40(1)(e) | 2.68 |
| Item 28, subsections 420-40(2) and (3) | 2.69 |
| Item 28, subsections 420-40(4) and (5) | 2.70 |
| Item 28, section 420-42 | 2.71 |
| Item 28, section 420-43 | 2.74 |
| Item 28, subsection 420-45(1) | 2.75 |
| Item 28, subsection 420-45(2) | 2.76 |
| Item 28, subsection 420-45(3) | 2.77 |
| Item 28, section 420-50 | 2.78 |
| Item 28, section 420-51, subsections 420-55(1) and (2) and 420-57(1) and (2) | 2.79 |
| Item 28, subsections 420-55(4) and (5) and 420-57(7) and (8) | 2.80 |
| Item 28, subsection 420-55(3) | 2.81 |
| Item 28, subsections 420-57(3), (4) and (5) | 2.82 |
| Item 28, subsections 420-57(5) and (6) | 2.83 |
| Item 28, section 420-52 | 2.90, 2.91 |
| Item 28, section 420-53 | 2.92 |
| Item 28, section 420-54 | 2.93 |
| Item 28, subsection 420-60(1) | 2.94 |
| Item 28, section 420-58 | 2.97 |
| Item 28, section 420-58 | 2.99 |
| Items 29 and 30, subsection 701-10(5) and paragraph 701-10(5)(a) | 2.135 |
| Items 31-34, section 701-25 | 2.140 |
| Items 35-38, section 701-35 | 2.129 |
| Item 39, subsection 701-55(3A) | 2.134 |
| Item 39A, section 701-58 | 2.143 |
| Item 40, subsection 705-30(1A) | 2.133 |
| Items 41-44, section 705-40 | 2.132 |
| Items 45-50, sections 705-57, 705-163, 705-240 and 713-225 | 2.143 |
| Item 51, item 2 of the table in subsection 715-660(1) | 2.136, 2.138 |
| Items 51B to 51E, sections 715-910 and 715-920 | 2.143 |
| Items 52 and 53, subsection 719-165 | 2.130 |
| Items 54-71, subsection 995-1(1) | 2.150 |
| Item 58, definition cost of a registered emission unit, subsection 995-1(1), item 28, section 420-60 | 2.84 |
| Item 63, definition international emissions unit, subsection 995-1(1) | 2.42 |
| Item 72, section 420-1 of the Income Tax (Transitional Provisions) Act 1997 | 2.157 |
| Item 72, section 420-5 of the Income Tax (Transitional Provisions) Act 1997 | 2.159, 2.160 |
| Items 72A, sections 701A-7 of the Income Tax (Transitional Provisions) Act 1997 | 2.143 |
| Item 73, subsection 45-120(5) of the TAA 1953 | 2.145 |
Schedule 3: Amendments relating to renewable energy certificates
| Bill reference | Paragraph number |
| Item 1 | 7.23 |
| Item 2 | 7.18 |
| Item 3 | 7.19 |
| Item 4 | 7.21 |
| Item 5 | 7.23 |
| Item 6 | 7.25 |
Schedule 4: Amendments relating to the Australian National Registry of Emissions Units
| Bill reference | Paragraph number |
| Items 1-7, 9, 10, 12-15, 17-18, 22, 26-29, 31-41, 43-46, 48-60 | 4.12 |
| Item 8 | 4.11 |
| Item 11 | 4.37 |
| Item 16 | 4.19 |
| Item 19 | 4.19 |
| Items 20-21 | 4.37 |
| Item 23, new sections 28A-28D | 4.44 |
| Item 23, new section 28A | 4.20 |
| Item 23, new section 28B | 4.23 |
| Item 23, new sections 28C and 28D | 4.32, 4.36 |
| Item 23, new section 28C | 4.31 |
| Item 23, new section 28D | 4.28 |
| Item 24 | 4.14 |
| Item 25 | 4.17 |
| Item 30 | 4.14 |
| Item 42 | 4.17 |
| Item 47 | 4.15 |
| Item 61 | 4.27, 4.35 |
Schedule 5: Amendments relating to the Carbon Farming Initiative
| Bill reference | Paragraph number |
| Items 1-3 | 5.6 |
| Item 4 | 5.7 |
| Items 5-8 | 5.10 |
| Items 9, 11-12, 16 | 5.9 |
| Item 10 | 5.11 |
| Item 13 | 5.14 |
| Item 14 | 5.17 |
| Item 15 | 5.12 |
| Item 17 | 5.11 |
| Items 18-19 | 5.16 |
| Items 20-22 | 5.19 |
| Item 22A | 5.20 |
| Item 23 | 5.22 |
| Item 24 | 5.24 |
| Items 25-26 | 5.25 |
| Item 27 | 5.26, 5.27 |
| Item 28 | 5.28 |
Formal provisions
| Bill reference | Paragraph number |
| Clause 1 | 8.39 |
| Clause 2 | 8.29, 8.31, 8.32, 8.34, 8.35, 8.36, 8.37 |
| Clause 3 | 8.40 |