Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 1   Repeal of the carbon tax

Part 3   Application and transitional provisions

Division 3   Provisions relating to other Acts

337   Transitional - National Greenhouse and Energy Reporting Act 2007

General

(1) Despite the amendments of the National Greenhouse and Energy Reporting Act 2007 made by this Schedule, that Act continues to apply, in relation to the following matters:

(a) determining the meaning of the following expressions, when used in the Clean Energy Act 2011:

(i) carbon dioxide equivalence;

(ii) facility;

(iii) greenhouse gas;

(iv) group;

(v) member, when used in relation to a group;

(vi) non-group entity;

(vii) operational control;

(viii) potential greenhouse gas emissions;

(ix) provisional emissions number;

(x) scope 1 emission of greenhouse gas;

(b) the matters mentioned in subsections 10(3) to (9) of the National Greenhouse and Energy Reporting Act 2007, so far as those matters are relevant to the Clean Energy Act 2011;

(c) reports under section 22A, 22AA or 22E of the National Greenhouse and Energy Reporting Act 2007;

(d) records under section 22B, 22C or 22F of the National Greenhouse and Energy Reporting Act 2007;

(e) applications under section 15A or 15AA of the National Greenhouse and Energy Reporting Act 2007;

(f) the registration of persons under section 18A of the National Greenhouse and Energy Reporting Act 2007;

(g) the publication of information under section 24 of the National Greenhouse and Energy Reporting Act 2007, so far as the information relates to:

(i) the financial year beginning on 1 July 2012; or

(ii) the financial year beginning on 1 July 2013;

(h) audits under section 74AA of the National Greenhouse and Energy Reporting Act 2007;

(i) audits under section 74B or 74C of the National Greenhouse and Energy Reporting Act 2007, so far as the audits relate to a person’s compliance with obligations under that Act (or regulations under that Act) in relation to:

(i) the financial year beginning on 1 July 2012; or

(ii) the financial year beginning on 1 July 2013;

as if:

(j) the National Greenhouse and Energy Reporting Act 2007 were modified as set out in the following table; and

(k) those amendments had not been made; and

(l) subitem (6) had not been enacted.

Thresholds

(2) The amendments of the National Greenhouse and Energy Reporting Act 2007 made by this Schedule, so far as they are relevant to determining whether a controlling corporation’s group meets a threshold under section 13 of that Act for a financial year, apply in relation to a threshold for:

(a) the financial year beginning on 1 July 2014; or

(b) a later financial year.

Reports

(3) The amendments of the National Greenhouse and Energy Reporting Act 2007 made by this Schedule, so far as they relate to reports under section 19 of that Act, apply in relation to reports for:

(a) the financial year beginning on 1 July 2014; or

(b) a later financial year.

(4) The amendments of the National Greenhouse and Energy Reporting Act 2007 made by this Schedule, so far as they relate to reports under section 22G or 22X of that Act, apply in relation to reports for:

(a) the financial year beginning on 1 July 2014; or

(b) a later financial year.

Unsatisfactory compliance record

(5) Despite the amendments of section 11D of the National Greenhouse and Energy Reporting Act 2007 made by this Schedule, that Act continues to apply, in relation to:

(a) unpaid unit shortfall charge; and

(b) a breach of a civil penalty provision of:

(ii) the Clean Energy Act 2011; or

(iii) a determination under section 113 of the Clean Energy Act 2011; and

(c) a conviction of an offence against the Clean Energy Act 2011;

as if those amendments had not been made.

Regulations - carbon dioxide equivalence

(6) If, immediately before the commencement of this item, regulations were in force for the purposes of paragraph (a) of the definition of carbon dioxide equivalence in section 7 of the National Greenhouse and Energy Reporting Act 2007, the regulations have effect, after that commencement, as if they had been made for the purposes of the definition of carbon dioxide equivalence in section 7 of that Act as amended by this Schedule.

Deregistration - section 18A registrations

(7) If:

(a) a person was registered under the National Greenhouse and Energy Reporting Act 2007 because of the operation of section 18A of that Act; and

(b) the person is registered under that Act as at the start of 1 July 2014;

the Regulator must remove the person’s name from the Register.