National Greenhouse and Energy Reporting Amendment (LNG, LPG, Opt‑in Scheme and Other Measures) Regulation 2013
Select Legislative Instrument No. 104, 2013
I, Professor Marie Bashir AC CVO, Administrator of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the National Greenhouse and Energy Reporting Act 2007.
Dated 30 May 2013
Marie Bashir
Administrator
By Her Excellency’s Command
Yvette D’Ath
Parliamentary Secretary for Climate Change, Industry and Innovation
Contents
1............ Name of regulation.............................................................................. 1
2............ Commencement................................................................................... 1
3............ Authority............................................................................................. 1
4............ Schedule(s)......................................................................................... 1
Schedule 1—Amendments 2
National Greenhouse and Energy Reporting Regulations 2008 2
1 Name of regulation
This regulation is the National Greenhouse and Energy Reporting Amendment (LNG, LPG, Opt‑in Scheme and Other Measures) Regulation 2013.
2 Commencement
This regulation commences on 1 July 2013.
3 Authority
This regulation is made under the National Greenhouse and Energy Reporting Act 2007.
4 Schedule(s)
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1—Amendments
National Greenhouse and Energy Reporting Regulations 2008
1 Regulation 1.03
Repeal the following definitions:
(a) definition of liquefied natural gas;
(b) definition of liquefied petroleum gas.
2 Regulation 1.03
Insert:
GST group has the same meaning as in the Fuel Tax Act 2006.
GST joint venture has the same meaning as in the Fuel Tax Act 2006.
LNG or liquefied natural gas means natural gas that is sourced from a process or vessel where the gas is in a liquid state.
LPG or liquefied petroleum gas has the meaning given by subsection 3(1) of the Excise Tariff Act 1921.
3 Regulation 1.03 (definition of obligation transfer number)
Repeal the definition.
4 Regulation 1.03
Insert:
OTN or obligation transfer number has the same meaning as in the Clean Energy Act 2011.
specified taxable fuel has the meaning given by regulation 3.30 of the Clean Energy Regulations 2011.
5 Regulation 4.19
Before “If”, insert “(1)”.
6 At the end of regulation 4.19
Add:
(2) However, this regulation does not apply to a generating unit that is producing electricity for the facility, if the generating unit:
(a) has capacity to produce less than 0.5 megawatts of electricity; and
(b) generates 100 000 kilowatt hours or less of electricity in a reporting year.
7 At the end of regulation 4.32F (after the note)
Add:
(3) When setting out an amount of natural gas, LNG or LPG in a report, the amount must be:
(a) measured in accordance with the Measurement Determination; and
(b) stated as an amount of gigajoules.
8 After paragraph 4.32K(2)(e)
Insert:
(ea) the methods in the Measurement Determination that were used to calculate the amount of natural gas mentioned in paragraph (c); and
9 Regulation 4.32L
Repeal the regulation, substitute:
4.32L Potential greenhouse gas emissions embodied in an amount of designated fuel—OTN holder
(1) This regulation applies if a person has a provisional emissions number for the reporting year under section 35, 36, 36D or 36E of the Clean Energy Act 2011.
Report contents
(2) The person’s report must set out the following:
(a) the section of the Clean Energy Act 2011 under which the person has a provisional emissions number;
(b) the person’s provisional emissions number under that section;
(c) the total amount of natural gas, LNG or LPG supplied to the person that is attributable to the provisional emissions number, before any netted‑out numbers are applied under subsection 35(4) or 36D(3) of that Act;
(d) for each supplier that supplied natural gas, LNG or LPG to the person for which an OTN was quoted—the amount of natural gas, LNG or LPG supplied by the supplier;
(e) the name and identifying details of each of those suppliers;
(f) the methods in the Measurement Determination that were used to calculate each amount of natural gas, LNG or LPG mentioned in paragraph (d);
(g) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in each amount of natural gas, LNG or LPG mentioned in paragraph (d);
(h) for each OTN quotation for which the person used the default method mentioned in subsection 7B(2) of the Act:
(i) the amount of natural gas, LNG or LPG to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of natural gas, LNG or LPG;
(i) for each OTN quotation for which the person used the prescribed alternative method mentioned in subsection 7B(3) of the Act:
(i) the amount of natural gas, LNG or LPG to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the natural gas, LNG or LPG;
(j) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of natural gas, LNG or LPG mentioned in paragraph (d);
(k) the sum of the amounts of greenhouse gases mentioned in paragraph (j) (in CO2‑e).
Extra content for netted‑out numbers
(3) If the person has one or more netted‑out numbers under subsections 35(5) to (9) or subsection 36D(4) or (5) of the Clean Energy Act 2011, the report must also set out the following:
(a) the subsection or subsections of that Act under which the person has a netted‑out number or numbers;
(b) for each subsection mentioned under paragraph (a)—the amount of natural gas, LNG or LPG that is attributable to netted‑out numbers under that subsection;
(c) the methods in the Measurement Determination that were used to calculate the amount of natural gas, LNG or LPG mentioned in paragraph (b);
(d) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in each amount of natural gas, LNG or LPG mentioned in paragraph (b);
(e) for each netted‑out number for which the person used the default method mentioned in subsection 7B(2) of the Act:
(i) the amount of natural gas, LNG or LPG to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of natural gas, LNG or LPG;
(f) for each netted‑out number for which the person
used the prescribed alternative method mentioned in subsection 7B(3) of the Act:
(i) the amount of natural gas, LNG or LPG to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the natural gas, LNG or LPG;
(g) the sum of the amounts of natural gas, LNG or LPG mentioned in paragraph (b);
(h) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of natural gas, LNG or LPG mentioned in paragraph (b);
(i) the sum of the amounts of greenhouse gases mentioned in paragraph (h) (in CO2‑e);
(j) the person’s provisional emissions number after that number has been reduced by the total of the person’s netted‑out numbers under subsection 35(4) or 36D(3) of the Clean Energy Act 2011;
(k) if the person has a netted‑out number under subsection 35(6) or (6A) or subsection 36D(4) of that Act—details that will identify the facility or facilities where the natural gas, LNG or LPG is used (if known);
(l) for each facility mentioned in paragraph (k)—the amount of greenhouse gas emissions (in CO2‑e) mentioned in paragraph (h) that are attributable to the facility.
4.32LA Potential greenhouse gas emissions embodied in an amount of natural gas—own use
(1) This regulation applies if a person has a provisional emissions number for the reporting year under section 35B of the Clean Energy Act 2011.
(2) The person’s report must set out the following:
(a) that the person has a provisional emissions number under section 35B of the Clean Energy Act 2011;
(b) the person’s provisional emissions number under that section;
(c) the total amount of natural gas used by the person that is attributable to the provisional emissions number;
(d) the methods in the Measurement Determination that were used to calculate the amount of natural gas mentioned in paragraph (c);
(e) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in the amount of natural gas mentioned in paragraph (c);
(f) if the person used the default method mentioned in subsection 7B(2) of the Act:
(i) the amount of natural gas to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of natural gas; and
(iii) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of natural gas mentioned in subparagraph (i);
(g) if the person used the prescribed alternative method mentioned in subsection 7B(3) of the Act:
(i) the amount of natural gas to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the natural gas; and
(iii) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of natural gas mentioned in subparagraph (i);
(h) the sum of the amounts of greenhouse gases mentioned in subparagraphs (f)(iii) and (g)(iii) (in CO2‑e).
4.32LB LNG or LPG for non‑transport use
(1) This regulation applies if a person has a provisional emissions number for the reporting year under section 36B or 36C of the Clean Energy Act 2011.
Report contents
(2) The person’s report must set out the following:
(a) that the person has a provisional emissions number under section 36B or 36C of the Clean Energy Act 2011;
(b) the person’s provisional emissions number or numbers under those sections;
(c) the total amount of LNG or LPG that:
(i) was imported and is attributable to the provisional emissions number under section 36B, before any netted‑out numbers are applied under subsection 36B(4) or 36B(5) of that Act; and
(ii) was manufactured or produced and is attributable to the provisional emissions number under section 36C of that Act, before any netted‑out numbers are applied under subsection 36(4) or 36C(5) of that Act;
(d) the total amount of LNG or LPG for which an OTN was quoted to the person that gave rise to a netted‑out number under subsection 36B(5) or 36C(5) of that Act;
(e) for each OTN quoted that gave rise to a netted‑out number under subsection 36B(5) or 36C(5) of that Act:
(i) the OTN; and
(ii) the total amount of LNG or LPG supplied in relation to quotations of that OTN;
(f) the methods in the Measurement Determination that were used to calculate the amount of LNG or LPG mentioned in paragraph (c);
(g) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in the amount of LNG or LPG mentioned in paragraph (c);
(h) if the person used the default method mentioned in subsection 7B(2) of the Act:
(i) the amount of LNG or LPG to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of LNG or LPG; and
(iii) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of LNG or LPG mentioned in subparagraph (i);
(i) if the person used the prescribed alternative method mentioned in subsection 7B(3) of the Act:
(i) the amount of LNG or LPG to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the LNG or LPG; and
(iii) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of LNG or LPG mentioned in subparagraph (i);
(j) the sum of the amounts of greenhouse gases mentioned in subparagraphs (h)(iii) and (i)(iii) (in CO2‑e).
Extra content for netted‑out numbers
(3) If the person has one or more netted‑out numbers under subsection 36B(4) or (5) or subsection 36C(4) or (5) of the Clean Energy Act 2011, the report must also set out the following:
(a) the subsection or subsections of that Act under which the person has a netted‑out number or numbers;
(b) for each subsection mentioned under paragraph (a)—the amount of LNG or LPG that is attributable to netted‑out numbers under that subsection;
(c) the methods in the Measurement Determination that were used to calculate the amount of LNG or LPG mentioned in paragraph (b);
(d) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in each amount of LNG or LPG mentioned in paragraph (b);
(e) for each netted‑out number for which the person used the default method mentioned in subsection 7B(2) of the Act:
(i) the amount of LNG or LPG to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of LNG or LPG;
(f) for each netted‑out number for which the person
used the prescribed alternative method mentioned in subsection 7B(3) of the Act:
(i) the amount of LNG or LPG to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the LNG or LPG;
(g) the sum of the amounts of LNG or LPG mentioned in paragraph (b);
(h) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of LNG or LPG mentioned in paragraph (b);
(i) the sum of the amounts of greenhouse gases mentioned in paragraph (h) (in CO2‑e);
(j) the person’s provisional emissions number after that number has been reduced by the total of the person’s netted‑out numbers under subsection 36B(4) or (5) or subsection 36C(4) or (5) of the Clean Energy Act 2011;
(k) if the person has a netted‑out number under subregulation 3.5G(3) or 3.5H(3) of the Clean Energy Regulations 2011—details that will identify the facility or facilities where the LNG or LPG is used (if known);
(l) for each facility mentioned in paragraph (k)—the amount of greenhouse gas emissions mentioned in paragraph (h) that are attributable to the facility.
4.32LC Opt‑in scheme—designated opt‑in persons
(1) This regulation applies if, under the opt‑in scheme, a designated opt‑in person has a provisional emissions number for the reporting year.
(2) The designated opt‑in person must prepare a report for:
(a) themselves if they acquired, manufactured or imported an amount of fuel that contributed to the provisional emissions number, other than in their capacity as:
(i) the representative member, or ordinary member, of a GST group; or
(ii) the operator of, or participant in, a GST joint venture; or
(b) a GST group for which the designated opt‑in person was the representative member for any part of the reporting year, if any of the group’s members (a partner) acquired, manufactured or imported an amount of fuel that contributed to the provisional emissions number; or
(c) a GST joint venture for which the designated opt‑in person was the operator for any part of the reporting year, if the designated opt‑in person or any of the joint venture’s participants (also a partner) acquired, manufactured or imported an amount of fuel that contributed to the provisional emissions number.
Report contents
(3) Each report must set out the following:
(a) the designated opt‑in person’s name;
(b) the names and identifying details of each partner in a GST group or GST joint venture that is a subject of the report;
(c) that the designated opt‑in person has a provisional emissions number under the opt‑in scheme under section 92A of the Clean Energy Act 2011;
(d) the designated opt‑in person’s provisional emissions number or numbers under that scheme;
(e) the total amount of specified taxable fuel that is attributable to the provisional emissions number or numbers, before the provisional emissions number is reduced under section 92B of the Clean Energy Act 2011;
(f) for each partner who acquired, manufactured or imported specified taxable fuel that is attributable to the provisional emissions number:
(i) the amount of each type of specified taxable fuel; and
(ii) the amount and rate of fuel tax credit that the partner is entitled to in respect of that acquisition, manufacture or import; and
(iii) the total amount of fuel tax credit entitlement for the partner;
(g) the methods in the Measurement Determination that were used to calculate the amount of specified taxable fuel mentioned in subparagraph (f)(i);
(h) the sum of the amounts of specified taxable fuel mentioned in subparagraph (f)(i);
(i) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in each amount of specified taxable fuel mentioned in subparagraph (f)(i);
(j) for each amount of specified taxable fuel for which the default method mentioned in subsection 7B(2) of the Act was used:
(i) the amount of specified taxable fuel to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of specified taxable fuel;
(k) for each amount of specified taxable fuel for which the prescribed alternative method mentioned in subsection 7B(3) of the Act was used:
(i) the amount of specified taxable fuel to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the person used to estimate the potential greenhouse gas emissions embodied in the specified taxable fuel;
(l) for each amount of specified taxable fuel mentioned in subparagraph (f)(i)—the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of specified taxable fuel;
(m) the sum of the amounts of greenhouse gases mentioned in paragraph (l) (in CO2‑e).
Extra content for reduced numbers
(4) If the designated opt‑in person has reduced their provisional emissions numbers under section 92B of the Clean Energy Act 2011, each report must also set out the following:
(a) the designated opt‑in person’s provisional emissions number as reduced under that section;
(b) the amount of each specified taxable fuel that is attributable to the reduction in the provisional emissions number;
(c) the amounts and rates of fuel tax credit entitlement, and the total amount of fuel tax credit entitlement, that is attributable to the reduction in the provisional emissions number;
(d) for each partner who acquired, manufactured or imported specified taxable fuel that is attributable to the reduction in the provisional emissions number:
(i) the amount of each type of specified taxable fuel that is attributable to the reduction in the provisional emissions number; and
(ii) the amount and rate of fuel tax credit entitlement that the partner is entitled to in relation to the acquisition, manufacture or import; and
(iii) the total amount of fuel tax credit entitlement for the partner that is attributable to the reduction in the provisional emissions number;
(e) the provision of the Excise Act 1901 or the Fuel Tax Act 2006 under which the specified taxable fuel mentioned in subparagraph (d)(i) was used;
(f) the methods in the Measurement Determination used to calculate the amounts of specified taxable fuel mentioned in subparagraph (d)(i);
(g) the methods in the Measurement Determination used to calculate the potential greenhouse gas emissions embodied in each amount of specified taxable fuel mentioned in subparagraph (d)(i);
(h) for each amount of specified taxable fuel mentioned in subparagraph (d)(i) for which the default method mentioned in subsection 7B(2) of the Act was used:
(i) the amount of specified taxable fuel to which the method was applied; and
(ii) the value, specified in the determination made by the Minister under that subsection, that relates to the amount of specified taxable fuel;
(i) for each amount of specified taxable fuel mentioned in subparagraph (d)(i) for which the prescribed alternative method mentioned in subsection 7B(3) of the Act was used:
(i) the amount of specified taxable fuel to which the method was applied; and
(ii) the emission factor mentioned in the Measurement Determination that the partner used to estimate the potential greenhouse gas emissions embodied in the specified taxable fuel;
(j) the amount of greenhouse gas emissions (in CO2‑e) that would be released into the atmosphere as a result of the combustion of the amount of specified taxable fuel mentioned in subparagraph (d)(i);
(k) the sum of the amounts of greenhouse gases mentioned in paragraph (j) (in CO2‑e).
(5) In this regulation:
designated opt‑in person has the meaning given by regulation 3.30 of the Clean Energy Regulations 2011.
opt‑in scheme means the opt‑in scheme under section 92A of the Clean Energy Act 2011.
representative member, of a GST group, has the meaning given by section 195‑1 of the A New Tax System (Goods and Services Tax) Act 1999.
10 Paragraph 4.32N(6)(b)
Repeal the paragraph, substitute:
(b) the amount of natural gas supplied during the relevant eligible financial year that is attributable to the interim emissions number mentioned in paragraph (a); and
(c) the amount of natural gas, if any, for which the person was liable under subsection 35B(1) of the Clean Energy Act 2011.
LNG or LPG importers etc.
(7) If the person will have a liability due to potential emissions embodied in an amount of LNG or LPG, the report must set out the following:
(a) the interim emissions number for the relevant eligible financial year worked out under subsection 126(7A) of the Clean Energy Act 2011;
(b) the total amount of LNG that:
(i) was imported into Australia, and is attributable to a preliminary emissions number under section 36B of that Act during the relevant eligible financial year; and
(ii) was produced or manufactured in Australia, and is attributable to a preliminary emissions number under section 36C of that Act during the relevant eligible financial year;
(c) the total amount of LPG that:
(i) was imported into Australia, and is attributable to a preliminary emissions number under section 36B of that Act during the relevant eligible financial year; and
(ii) was produced or manufactured in Australia, and is attributable to a preliminary emissions number under section 36C of that Act during the relevant eligible financial year.
Opt‑in scheme
(8) If the person will have a provisional emissions number under section 92A of the Clean Energy Act 2011, the report must set out:
(a) the interim emissions number for the relevant eligible financial year worked out under subsection 126(8) of that Act; and
(b) the total amount, and type, of each specified taxable fuel for which the person has a preliminary emissions number under section 92A of that Act during the relevant eligible financial year.
(9) In this regulation, the relevant eligible financial year ends on 31 March.
11 Subparagraphs 4.32K(2)(g)(i) and (2)(h)(i)
Omit “(in gigajoules), measured in accordance with the Measurement Determination,”.
12 Amendments of listed provisions
Omit “(in gigajoules)” in the following provisions:
(a) paragraph 4.32J(2)(b);
(b) paragraphs 4.32K(2)(c), (d) and (e).
