Singapore legislation
Section 7
Section 7
Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility
(1)
Where the total amount of reckonable GHG emissions of a business facility has a carbon dioxide equivalence that attains the first emissions threshold (or higher) whilst the business facility is under the operational control of a person in any year (called in this Part a trigger year), then the person must apply to the Agency —
to be registered as a registered person;
to register the business facility as a reportable facility of the registered person; and
if the carbon dioxide equivalence of the total amount of reckonable GHG emissions from the business facility also attains the second emissions threshold (or higher) in the same trigger year, to register the business facility as a taxable facility of the registered person.
(2)
Subsection (1)(a) does not apply if —
the person is already a registered person; or
the business facility will cease to be under the operational control of the person by the time the person must make the application under section 8.
(3)
Subsection (1)(b) does not apply if the business facility is already registered as a reportable facility of the registered person.
(4)
Subsection (1)(c) does not apply if the business facility is already registered as a taxable facility of the registered person.
(5)
For the purposes of subsection (1), a trigger year is 2018 or a subsequent year.