Clause 15

in subsection (1), delete “each reporting period after the most recent reporting period for which the Agency has issued an assessment” and substitute “any emissions year for which the Agency has not issued an assessment”; and

after subsection (2), insert —“(3) Where, in relation to a business facility that is a taxable facility, no verified emissions report for the business facility as a taxable facility is available for the purpose of subsection (2), 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.”.