(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) the person is or was required by section 22XB to provide a report to the Regulator relating to:
(i) 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
(ii) 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;
the person must keep records of the person's activities that:
(c) allow the person to report accurately under section 22XB; and
(d) enable the Regulator to ascertain whether the person has complied with the person's obligations under section 22XB; and
(e) comply with the requirements of subsection (2) and the safeguard rules made for the purposes of subsection (3).
(2) The person must retain the records for 5 years from the end of the relevant financial year.
(3) The safeguard rules may specify requirements relating to:
(a) the kinds of records; and
(b) the form of records;
that must be kept under subsection (1).