Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) In this Part and Schedule 6:
"ABN" has the same meaning as in the A New Tax System (Australian Business Number) Act 1999 .
"ACN" has the same meaning as in the Corporations Act 2001 .
"acquired" has the meaning given by subregulation 22A(8).
"activity group" has the meaning given by subregulation 22A(9).
"applicant" means a prescribed person that makes an application for an exemption certificate.
"ASTM" followed by a number (for example, ASTM D6347/D6347M - 99) means a standard of that number issued by ASTM International and, if a date is included, of that date.
Note: ASTM means the American Society for Testing and Materials.
"carbon steel" means material which:
(a) contains by mass more iron (Fe) than any other single element; and
(b) has a carbon (C) concentration less than 2%.
"certifiable amount" has the meaning given by subregulation 22ZHC(2).
"coke oven coke" means the solid product obtained from the carbonisation of coal (principally coking coal) at a high temperature and includes coke breeze and foundry coke.
"condensate" has the same meaning as in the Excise Act 1901 .
"controlling corporation" means a corporation to which paragraph 51(xx) of the Constitution applies that does not have a holding company incorporated in Australia.
"Department of Climate Change and Energy Efficiency" means the Department administered by the Minister who administers the National Greenhouse and Energy Reporting Act 2007 .
"electricity use method advice" has the meaning given by paragraph 22O(1)(i).
"eligible petroleum feedstocks" means any 1 or more of the following that were not produced through the conduct of an emissions - intensive trade - exposed activity carried on in Australia:
(a) catalytic cracker feedstocks that are processed in the catalytic cracker in carrying on the emissions - intensive trade - exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere;
(b) hydro - cracker unit feedstocks that are processed in the hydro - cracking unit in carrying on the emissions - intensive trade - exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere;
(c) reformer unit feedstocks that are used to produce reformate in carrying on the emissions - intensive trade - exposed activity and have a density of 0.6 to 0.80 kg/L at 15 °C and 1 atmosphere;
(d) alkylation unit feedstocks that are used to produce alkylate in carrying on the emissions - intensive trade - exposed activity and have a density of 0.55 to 0.62 kg/L at 15 °C and 1 atmosphere;
(e) bitumen feedstocks that are used to produce bitumen in carrying on the emissions - intensive trade - exposed activity and have a density greater than or equal to 0.95 kg/L at 15 °C and 1 atmosphere;
(f) lubricant base stock feedstocks that are used to produce lubricant base stocks in carrying on the emissions - intensive trade - exposed activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere.
"facility" has the meaning given by section 9 of the National Greenhouse and Energy Reporting Act 2007 .
"financial control" has the meaning given by subregulations 22K(4) and (5).
"group" has the meaning given by subregulation (2).
"highly emissions-intensive" has the meaning given in subregulation (3).
"iron ore" , for Part 37 of Schedule 6, means any form of iron ore product that has not been semi - processed into iron ore balls or exposed to a hardening process by the application of heat or pressure and includes:
(a) magnetite ore that has been concentrated; and
(b) hematite ore that has been crushed to varying extents.
"joint venture" means an unincorporated enterprise carried on by 2 or more entities in common otherwise than as a partnership.
"LGC" means a large - scale generation certificate.
"limited assurance conclusion" has the same meaning as in the National Greenhouse and Energy Reporting (Audit) Determination 2009 .
"member" has the meaning given by subregulation (4).
"moderately emissions-intensive" has the meaning given in subregulation (5).
"operational control" has the meaning given by subregulation (6).
"product" means a product that is specified in Division 3 of a Part in Schedule 6 as the basis for the issue of an exemption certificate in relation to the carrying on of an emissions - intensive trade - exposed activity.
"reasonable assurance conclusion" has the same meaning as in the National Greenhouse and Energy Reporting (Audit) Determination 2009 .
"REC" means a renewable energy certificate.
"referrable to a site" has the meaning given in subregulation (7).
"relevant financial year" means:
(a) if the application made under subsection 46A(1) of the Act for a year (the application year ) is not for a site that meets the criteria for a new entrant site specified in subregulation 22ZD(3)--the financial year which ended 6 months before the application year; or
(b) if the application made under subsection 46A(1) of the Act for the application year is for a site that meets the criteria for a new entrant site specified in subregulation 22ZD(3)--the financial year which began 6 months before the application year.
"relevant product" means:
(a) in relation to an application for an exemption certificate:
(i) a product that is identified in the application as meeting the requirements specified in Division 3 of a Part in Schedule 6; or
(ii) a substance mentioned in paragraphs 664(1)(a) to (e) of Schedule 6 that satisfies the requirements to be included in the kilolitres of product relevant for applying the electricity baseline for the activity of petroleum refining; and
(b) in relation to an exemption certificate that has been issued:
(i) a product that meets the requirements specified in Division 3 of a Part in Schedule 6 as the basis for the issue of the certificate; or
(ii) a substance mentioned in paragraphs 664(1)(a) to (e) of Schedule 6 that satisfies the requirements to be included in the kilolitres of product relevant for applying the electricity baseline for the activity of petroleum refining.
"saleable quality" has the meaning given in regulation 22C.
"stabilised crude petroleum oil" has the meaning given in the Australian Taxation Office Interpretative Decision, ATO ID 2008/154, published on 18 November 2008.
"unleaded petrol" means all grades of unleaded petrol meeting Australian or international standards, including standard unleaded petrol, premium unleaded petrol and other proprietary forms of unleaded petrol.
"use amount" for a liable entity has the meaning given by paragraph 22ZHC(2)(a).
(2) Entities are taken to be a group if the entities are a controlling corporation's group under the National Greenhouse and Energy Reporting Act 2007 .
(3) An emissions - intensive trade - exposed activity is highly emissions - intensive if the activity is classified as a highly emissions - intensive activity in Division 2 of the relevant Part in Schedule 6 for the activity.
(4) An entity is a member of a controlling corporation's group if the entity is a member of the controlling corporation's group under the National Greenhouse and Energy Reporting Act 2007 .
(5) An emissions - intensive trade - exposed activity is moderately emissions - intensive if the activity is classified as a moderately emissions - intensive activity in Division 2 of the relevant Part in Schedule 6 for the activity.
(6) An entity is taken to have operational control over a facility if the entity has operational control of the facility under the National Greenhouse and Energy Reporting Act 2007 .
(7) An amount or volume of a relevant product that is identified in an application for an exemption certificate is referrable to a site only if:
(a) the site is nominated in the application for the certificate in relation to the product; and
(b) the Regulator is satisfied that the nomination meets the conditions specified in subregulation 22B(1); and
(c) the Regulator is satisfied that the amount or volume of relevant product meets the conditions specified in subregulation 22B(2).
(8) Electricity is acquired for use at a site only if the electricity is used at the site and, in relation to that electricity, there was a relevant acquisition between the point of generation of the electricity and the point of use.
(9) If an emissions - intensive trade - exposed activity is, or is to be, carried on partly at 1 site and partly at 1 or more different sites, then all of those sites constitute an activity group if:
(a) the processes involved in the transformation relevant to the carrying on of the activity occur, or will occur:
(i) at those different sites; and
(ii) as part of the same production process; and
(b) for the activity of petroleum refining--the products produced from relevant products are transferred between the sites in order to conduct any of the processes listed in paragraphs 662(1)(a) to (d) of Schedule 6; and
(c) for any other activity--the production of the relevant product from the activity involves the transfer of an intermediate product between the sites in order to produce the relevant product.