A certificate cannot be surrendered under section 67 unless—
(a) the certificate is valid; and
(b) the certificate was created before 31 January in the year following the year to which the energy acquisition statement relates; and
(c) the relevant entity is recorded
in the register of renewable energy certificates as the owner of the
certificate at the time that the statement is lodged.
Part 6—Civil enforcement
Division 1—Renewable energy shortfall penalty