Clause 14

in subsection (1), delete “a verified emissions report for a taxable facility of a registered person for a reporting period” and substitute “a verified emissions report for a reporting period, or the verified emissions reports for the reporting periods, for an emissions year for a taxable facility”;

in subsection (1)(a), delete “reporting period” and substitute “emissions year”;

delete subsections (2) and (3) and substitute —“(2) Where the Agency is of the opinion that a registered person is liable to pay the tax for an emissions year and —

any verified emissions report for a reporting period for the emissions year has not been submitted for the Agency’s approval as required by section 11(1); or

any such verified emissions report submitted is incomplete or inaccurate such that, or for any other reason, the Agency is unable to approve the same before 15 August of the year immediately following the emissions year,the Agency may, to the best of the Agency’s judgment, assess the matters in subsection (1).(3) In making an assessment under subsection (2), the Agency may have regard to any verified emissions report (whether or not approved by the Agency) previously submitted to the Agency for the business facility to which the tax relates, and if there is no such verified emissions report, the Agency may have regard to —

emissions reports submitted for the business facility as a reportable facility;

energy use reports submitted under the Energy Conservation Act 2012 for the business facility; or

any other document which may assist the Agency in determining or estimating the total amount of reckonable GHG emissions of the business facility as a taxable facility for the emissions year in question.”;

in subsection (4), delete “the registered person under” and substitute “any registered person under”; and

in subsection (5), after “the registered person”, insert “liable to pay the tax”.