Commonwealth Consolidated Regulations

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NATIONAL GREENHOUSE AND ENERGY REPORTING REGULATIONS 2008 - REG 2.18

Forming part of a single undertaking or enterprise--listed activity for more than one single undertaking or enterprise

  (1)   This regulation applies if:

  (a)   a particular listed activity is in more than one series of activities; and

  (b)   the listed activity is at a different site to each of the series of activities; and

  (c)   each of the series of activities is under the overall control of the same person; and

  (d)   each of the series of activities is in the same State or Territory.

  (2)   Subject to regulation   2.18A, the person with overall control of the listed activity and each of the series of activities must identify the activity (if any) in each of the series of activities to which the listed activity is ancillary.

  (3)   The identification may be one of the following:

  (a)   that the listed activity is ancillary to an activity in only one of the series of activities;

  (b)   that the listed activity is ancillary to an activity in more than one of the series of activities;

  (c)   that the listed activity is not ancillary to any activities in any of the series of activities.

  (4)   If the person identifies that the listed activity is ancillary to an activity in only one of the series of activities or is not ancillary to any activities in any of the series of activities, the person must record that decision.

  (5)   If the person identifies that the listed activity is ancillary to an activity in more than one of the series of activities, the person must:

  (a)   record that decision; and

  (b)   record the proportion of the listed activity that is attributed to the activities in each of the series of activities.

  (6)   If the person complies with subregulations (2) and (3), and subregulation   (4) or (5) (as applicable), in relation to the listed activity then:

  (a)   if the person has identified that the listed activity is ancillary to an activity in only one of the series of activities--the listed activity will form part of a single undertaking or enterprise with the series of activities; and

  (b)   if the person has identified that the listed activity is ancillary to an activity in more than one of the series of activities--the listed activity will form part of each of the single undertakings or enterprises comprising the relevant series of activities in the proportions specified in the identification; and

  (c)   if the person has identified that the listed activity is not ancillary to any activities in any of the series of activities--the listed activity will form part of a single undertaking or enterprise separate to the undertakings or enterprises of which each of the series of activities form part.



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