Carbon Pricing Act 2018 · 2020 Revised Edition · Part 3 · Registration of Persons and Business Facilities
7. Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility
Feedback & supportLast amended by an amending law of 2022.
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) in any year (called in this Part a trigger year), then the person mentioned in subsection (1A) must apply to the Agency —
carbon dioxide equivalence
“carbon dioxide equivalence”, in relation to any greenhouse gas, means the mass of the greenhouse gas multiplied by its global warming potential set out opposite the greenhouse gas in the third column of the First Schedule;
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.
The person for the purpose of subsection (1) is the person having operational control over the business facility on 31 December of the trigger year.
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.
Subsection (1)(b) does not apply if the business facility is already registered as a reportable facility of the registered person.
reportable facility
“reportable facility” means a business facility that is registered as a reportable facility under section 7;
Subsection (1)(c) does not apply if the business facility is already registered as a taxable facility of the registered person.
taxable facility
“taxable facility” means a business facility that is registered as a taxable facility under section 7;
Without affecting subsection (1), where —
a person (X) —
is a registered person of a business facility that is a reportable facility, or both a reportable facility and a taxable facility; or
is not a registered person of a business facility but had operational control over the business facility on 31 December of a trigger year in relation to the business facility; and
X transfers operational control over the business facility to another person (Y),then Y must apply to the Agency —
to be registered as a registered person; and
to register the business facility as a reportable facility or as both a reportable facility and a taxable facility (as the case may be), of Y.
Subsection (5)(c) does not apply if Y is already a registered person.
registered person
“registered person” means a person registered under section 7;
To avoid doubt, a business facility may be registered as a reportable facility, or both a reportable facility and a taxable facility, of more than one registered person.