(1) For the purposes of this Act, if an eligible offsets project is an emissions avoidance offsets project of a kind specified in the legislative rules, the extended accounting period for the project is the period:
(a) beginning immediately after the end of the crediting period, or the last of the crediting periods, for the project; and
(b) ending at a time ascertained in accordance with the legislative rules.
(2) Subsection (1) does not, by implication, affect the application of subsection 13(3) of the Legislation Act 2003 to another instrument under this Act.