34. Appeals to Minister

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Amended

Last amended by an amending law of 2022.

(1)

A registered person that is aggrieved by a decision of the Agency —

(a)

refusing to deregister a business facility as a taxable facility of the registered person;

(b)

refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;

(c)

refusing to refund any tax under section 19(1) or credit any fixed‑price carbon credit into the registered person’s FPCC registry account under section 19(2); or

(d)

refusing to revise any assessment relating to the registered person pursuant to section 23,may appeal against the decision to the Minister.

(2)

An appeal under subsection (1) must be made by lodging with the Minister a written notice of appeal within 30 days after the date of service of the Agency’s decision appealed against.

(3)

The notice of appeal must provide adequate details of the grounds for the appeal.

(4)

For the purpose of determining an appeal, the Minister may require any person to provide to the Minister such information within the person’s knowledge, and any document in the person’s possession or under the person’s control, as the Minister considers relevant to the appeal.

(5)

Where the Minister considers that an appeal under subsection (1) involves issues of such nature or complexity that it ought to be considered and determined by persons with particular technical or other specialised knowledge, the Minister may establish an Appeal Panel to consider and determine the appeal.

Terms defined in this Act

Agency
Defined · s 2
“Agency” means the National Environment Agency established by the National Environment Agency Act 2002;
Open s 2
Appeal Panel
Defined · s 2
“Appeal Panel” means an Appeal Panel mentioned in section 38;
Open s 2
document
Defined · s 45
“document” includes, in addition to a document in writing —(a)any map, plan, graph or drawing;(b)any photograph;(c)any label, marking or other writing which identifies or describes anything of which it forms a part, or to which it is attached by any means;(d)any disc, tape, soundtrack or other device in which sounds or other data (not being visual images) are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it;(e)any film (including microfilm), negative, tape, disc or other device in which one or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced from it; and(f)any paper or other material on which there are marks, impressions, figures, letters, symbols or perforations having a meaning for persons qualified to interpret them;
Open s 45
fixed-price carbon credit
Defined · s 2
“fixed-price carbon credit” means a carbon credit mentioned in section 26;
Open s 2
FPCC registry account
Defined · s 2
“fixed-price carbon credit registry account” or “FPCC registry account” means a registry account for a taxable facility of a registered person that is opened by the Agency in the Fixed‑Price Carbon Credits Registry under section 31;
Open s 2
Minister
Defined · s 2
“Minister” means —(a)except as provided in paragraph (b), the Minister charged with the responsibility for sustainability and the environment; and(b)for the purposes of Division 1A of Part 5, the Minister charged with the responsibility for trade and industry;
Open s 2
monitoring plan
Defined · s 2
“monitoring plan” includes a monitoring plan that is revised under section 13(4), except in section 12(3)(a);
Open s 2
registered person
Defined · s 2
“registered person” means a person registered under section 7;
Open s 2
tax
Defined · s 2
“tax” means the carbon tax imposed under this Act;
Open s 2
taxable facility
Defined · s 2
“taxable facility” means a business facility that is registered as a taxable facility under section 7;
Open s 2
verified emissions report
Defined · s 2
“verified emissions report” means an emissions report verified under section 12.
Open s 2

Report

Read on from s 35

Part 7

Records and Registers

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Part 8

Administration and Enforcement, Etc.

Read on from Part 8

Part 9

Miscellaneous

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Schedules

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