(1) If:
(a) a person is the responsible emitter for a facility during the whole or a part of a financial year (the relevant financial year ); and
(b) either:
(i) at least one day in the relevant financial year is included in a monitoring period for the facility in relation to the person; or
(ii) the facility is specified in the safeguard rules; and
(c) 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
(d) 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;
the person must, in accordance with this section, provide a report to the Regulator relating to:
(e) 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
(f) 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.
Note 1: 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.
Note 2: For specification by class, see subsection 13(3) of the Legislation Act 2003 .
(2) A report under this section must:
(a) be given in a manner and form approved by the Regulator; and
(b) set out the information specified by the safeguard rules for the purposes of this paragraph; and
(c) be given to the Regulator before the end of 4 months after the end of the relevant financial year.
(3) Safeguard rules made for the purposes of paragraph (2)(b) may specify different requirements for different circumstances.