4 Interpretation

(1)

In this Act, unless the context otherwise requires,—

2050 target means the emissions reduction target set in section 5Q

account number means a unique account number assigned to a holding account by the Registrar under section 15(1)

agency means,—

(a)

in relation to the motor vehicle levy, the Registrar of Motor Vehicles; and

(b)

in relation to the goods levy, the chief executive of the New Zealand Customs Service

allocate, in relation to New Zealand units,—

(a)

means the allocation or provisional allocation of New Zealand units; but

(b)

does not include the transfer of New Zealand units

animal material has the same meaning as in section 4(1) of the Animal Products Act 1999

animal product has the same meaning as in section 4(1) of the Animal Products Act 1999

animal welfare export certificate means an animal welfare export certificate issued under section 46 of the Animal Welfare Act 1999

annual financial statements of the Government has the meaning given in section 2(1) of the Public Finance Act 1989

approved overseas unit means a unit, other than a New Zealand unit, that is—

(a)

issued (as defined by this section); and

(b)

prescribed as a unit that may be transferred to accounts in the Registry

associated person has the meaning given to it by subsection (3)

auction means an auction to sell New Zealand units under section 6A

biogenic methane means all methane greenhouse gases produced from the agriculture and waste sectors (as reported in the New Zealand Greenhouse Gas Inventory)

cancel, in relation to a unit, means the transfer of the unit to a cancellation account in the Registry with the effect specified in section 18CA(1)

carbon accounting area means an area of post-1989 forest land that—

(a)

is defined by a person who is registered or has applied to register as a participant under section 57 in relation to an activity listed in Part 1 of Schedule 4; and

(b)

meets any relevant criteria specified in regulations made under this Act; or

(c)

is constituted as a carbon accounting area by operation of section 188(7)(b) or 192(3)(b)

carbon dioxide equivalent, in relation to a greenhouse gas, means the amount of carbon dioxide (in tonnes) that would produce the same global warming as the amount of that gas, calculated in accordance with international climate change obligations

carbon equivalence, in relation to land that is the subject of an offsetting forest land application under section 186A, means that the offsetting forest land achieves, within the usual rotation period for forest species on the pre-1990 forest land, the same carbon stock as was contained in the pre-1990 forest land at the time of the clearing as determined in accordance with regulations made under section 186F

chief executive means the chief executive of the department that is, with the authority of the Prime Minister, responsible for the administration of this Act

clear, in relation to a tree,—

(a)

includes—

(i)

felling, harvesting, burning, removing by mechanical means, spraying with a herbicide intended to kill the tree, or undertaking any other form of human activity that kills the tree; and

(ii)

felling, burning, killing, uprooting, or destroying by a natural cause or event; but

(b)

does not include pruning or thinning

Climate Change Commission and Commission mean the Climate Change Commission established under section 5A

coal has the same meaning as in section 2(1) of the Crown Minerals Act 1991

Conference of the Parties means the Conference of the Parties to the Convention

consolidated group means a consolidated group formed under section 150

Convention

(a)

means the United Nations Framework Convention on Climate Change done at New York on 9 May 1992, a copy of the English text of which is set out in Schedule 1; and

(b)

includes any amendments made to the Convention that are, or will become, binding on New Zealand from time to time

Crown conservation contract means a written agreement with the Crown (including a concession granted in accordance with Part 3B of the Conservation Act 1987) for the removal and storage of greenhouse gases on post-1989 forest land that is Crown land managed or administered under the Conservation Act 1987 or any of the Acts listed in Schedule 1 of that Act

Crown holding account

(a)

means a holding account that is established and held by the Crown in accordance with a direction of the Minister of Finance under section 6; and

(b)

does not include a holding account opened by any other person on behalf of the Crown under section 18A

Crown land has the same meaning as in section 2(1) of the Crown Minerals Act 1991

dairy processing, in relation to milk or colostrum, means the first occasion, other than at a farm dairy, on which the milk or colostrum is made subject to heat treatment, freezing, separation, concentration, filtering, blending, extraction of milk components, and the addition of other material, including (but not limited to) food, ingredients, additives, or processing aids as defined in the Food Standards Code

deforest, in relation to forest land,—

(a)

means to convert forest land to land that is not forest land; and

(b)

includes clearing forest land, where section 179 applies

disposal facility means any facility, including a landfill,—

(a)

at which waste is disposed; and

(b)

at which the waste disposed includes waste from a household that is not entirely from construction, renovation, or demolition of a house; and

(c)

that operates, at least in part, as a business to dispose of waste; but

(d)

does not include a facility, or any part of a facility, at which waste is combusted for the purpose of generating electricity or industrial heat

dispose, in relation to waste,—

(a)

means—

(i)

the final or more than short-term deposit of waste into or onto land set apart for that purpose; or

(ii)

the incineration of waste by deliberately burning the waste to destroy it; but

(b)

does not include any deposit of biosolids for rehabilitation or other beneficial purposes

document means a document in any form whether or not signed or initialled or otherwise authenticated by its maker; and includes—

(a)

any writing on any material:

(b)

any information recorded or stored by means of any tape recorder, computer, or any other device; and any material subsequently derived from information so recorded or stored:

(c)

any label, marking, or other writing that identifies or describes any thing of which it forms part, or to which it is attached by any means:

(d)

any book, map, plan, graph, or drawing:

(e)

any photograph, film, negative, tape, or other device in which 1 or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced

electrical switchgear means fittings for—

(a)

controlling the distribution of electricity; or

(b)

controlling or protecting electrical circuits and electrical equipment; or

(c)

the transmission of electricity

eligible activity means—

(a)

an eligible agricultural activity; or

(b)

an eligible industrial activity

eligible agricultural activity means an activity or subclass of an activity listed in Part 5 of Schedule 3 in respect of which a person is required to surrender units for emissions under this Act

eligible industrial activity means an activity that is specified as an eligible industrial activity in regulations made under section 161A

eligible person means a person who meets any requirements for receiving an allocation of New Zealand units specified in, as relevant,—

(c)

any regulations made under this Act:

(d)

the pre-1990 forest land allocation plan

emissions,—

(a)

in relation to Parts 1A and 1B, means emissions of greenhouse gases; but

(b)

in relation to an activity listed in Schedule 3 or 4, means carbon dioxide equivalent emissions of greenhouse gases from the activity

emissions budget means the quantity of emissions that will be permitted in each emissions budget period as a net amount of carbon dioxide equivalent

emissions budget period means a 5-year period, except for the first 4-year period in the years 2022 to 2025, as specified in section 5X(3)

emissions reduction plan means a plan for achieving an emissions budget prepared in accordance with sections 5ZG to 5ZI

emissions return

(a)

means—

(i)

an annual emissions return submitted under section 65; or

(ii)

a quarterly emissions return submitted under section 66; or

(iii)

a final emissions return submitted under section 118; or

(iv)

an emissions return submitted under a provision of Part 5 or Schedule 1AA; and

(b)

includes the following as if they had been submitted in that form:

(i)

an emissions return as amended by the EPA under section 120; and

(ii)

the EPA’s assessment under section 121 of the matters that should have been in an emissions return; and

(c)

includes an emissions return that shows nil liability

emissions trading scheme means (except in section 3) the greenhouse gas emissions trading scheme established under this Act

entity, in relation to a group, means a reporting entity or a reporting entity’s subsidiary, within the meaning of section 5 of the Financial Reporting Act 2013

Environmental Protection Authority or EPA means the Environmental Protection Authority established by section 7 of the Environmental Protection Authority Act 2011

ETS participant provisions means Parts 4 to 5D of this Act

exempt land

(a)

means pre-1990 forest land that has been declared to be exempt land—

(i)

under section 183 or 183B; or

(ii)

under section 184 and in respect of which the conditions in section 184(6) have been met; but

(b)

does not include any forest land that met the definition in paragraph (a), but has been deforested, and in respect of which the number of units that would have been required to be surrendered in relation to an activity listed in Part 1 of Schedule 3, had the land not been exempt land, have been surrendered under section 187(2)

exotic forest species means a forest species that is not an indigenous forest species

export has a corresponding meaning to exportation in section 5(1) of the Customs and Excise Act 2018

farm dairy has the same meaning as in section 4(1) of the Animal Products Act 1999

financial year has the same meaning as in section 2(1) of the Public Finance Act 1989

Food Standards Code has the same meaning as in section 4(1) of the Animal Products Act 1999

forest land

(a)

means an area of land of at least 1 hectare that has, or is likely to have, tree crown cover from forest species of more than 30% in each hectare; and

(b)

includes an area of land that temporarily does not meet the requirements specified in paragraph (a) because of human intervention or natural causes but that is likely to revert to land that meets the requirements specified in paragraph (a); but

(c)

does not include—

(i)

a shelter belt of forest species, where the tree crown cover has, or is likely to have, an average width of less than 30 metres; or

(ii)

an area of land where the forest species have, or are likely to have, a tree crown cover of an average width of less than 30 metres, unless the area is contiguous with land that meets the requirements specified in paragraph (a) or (b)

forest species means a tree species capable of reaching at least 5 metres in height at maturity in the place where it is located, but does not include tree species grown or managed primarily for the production of fruit or nut crops

forestry activity means—

(a)

an activity listed in Part 1 or 1A of Schedule 3 (deforesting certain pre-1990 forest land or pre-1990 offsetting forest land); or

(b)

an activity listed in Part 1 of Schedule 4 (forestry on post-1989 forest land)

forestry classification has the meaning given in section 196

fugitive coal seam gas means gas released by the activity of mining coal as calculated in accordance with any regulations made under this Act

general cancellation account means an account in the Registry for the purpose of holding units on behalf of the Crown that are cancelled for any reason

goods means all kinds of movable property, including motor vehicles

goods levy means the synthetic greenhouse gas levy imposed by section 227(1)(b)

greenhouse gas means—

(a)

carbon dioxide (CO2):

(b)

methane (CH4):

(c)

nitrous oxide (N2O):

(d)

any hydrofluorocarbon:

(e)

any perfluorocarbon:

(f)

sulphur hexafluoride (SF6)

gross emissions means New Zealand’s total emissions from the agriculture, energy, industrial processes and product use, and waste sectors (as reported in the New Zealand Greenhouse Gas Inventory)

group has the same meaning as in section 5 of the Financial Reporting Act 2013

holding account means an account in the Registry for the purpose of holding units

import has a corresponding meaning to importation in section 5(1) of the Customs and Excise Act 2018

importer has the same meaning as in section 5(1) of the Customs and Excise Act 2018

indigenous forest species means a forest species that occurs naturally in New Zealand or has arrived in New Zealand without human assistance

indirect greenhouse gas

(a)

means a gas that—

(i)

reacts with other gases to form a greenhouse gas; or

(ii)

changes the chemistry of the atmosphere in a way that increases the lifetime of other greenhouse gases; and

(b)

includes, but is not limited to, carbon monoxide, nitrogen oxides, non-methane volatile organic compounds, and sulphur dioxide

industrial or trade premises means any premises used for any industrial or trade purposes, or any premises used for the storage, transfer, treatment, or disposal of waste materials or for other waste-management purposes; but does not include any production land

international climate change obligations means New Zealand’s international obligations under the Convention, the Protocol, or the Paris Agreement

international transaction body means a prescribed body that confirms the validity of transactions relating to accounting of greenhouse gas emissions

issued, in relation to an approved overseas unit, means—

(a)

issued by an overseas registry; or

(b)

issued in another way and approved by an international transaction body

inventory agency means the chief executive

landowner,—

(a)

in relation to Crown land, means the appropriate Minister (as that term is defined in section 2A of the Crown Minerals Act 1991); and

(b)

in relation to land other than Crown land, means—

(i)

the legal owner of a freehold estate in the land; or

(ii)

if the land is Maori customary land (as defined in section 4 of Te Ture Whenua Maori Act 1993), the person or persons who have title to the land as determined under Te Ture Whenua Maori Act 1993; or

(iii)

if the land is Maori freehold land (as defined in section 4 of Te Ture Whenua Maori Act 1993), the legal owner of the land

leviable goods means goods that contain a specified synthetic greenhouse gas, but does not include an air-conditioning system that is part of a motor vehicle

leviable motor vehicle means a motor vehicle that includes, as part of the motor vehicle, an air-conditioning system containing a specified synthetic greenhouse gas

levy year means the period of 12 months starting on 1 January and ending with the close of 31 December

local authority means a local authority within the meaning of the Local Government Act 2002

mandatory emissions return period means any of the following periods:

(a)

the first commitment period starting on 1 January 2008 and ending on 31 December 2012:

(b)

the 5-year period starting on 1 January 2013 and ending on 31 December 2017:

(c)

the 5-year period starting on 1 January 2018 and ending on 31 December 2022:

(d)

the 3-year period starting on 1 January 2023 and ending on 31 December 2025:

(e)

the 5-year period starting on 1 January 2026 and ending on 31 December 2030:

(f)

each consecutive 5-year period after that

Maori land has the same meaning as in section 4 of Te Ture Whenua Maori Act 1993

member, in relation to an unincorporated body, means a partner, joint venturer, trustee, joint owner of land, or other member of the body

merchantable timber means timber from the stem of a tree more than 10 years old, other than—

(a)

the stump; and

(b)

wood that is decayed or grossly distorted; and

(c)

wood that is less than 10 centimetres in diameter, excluding the bark

mining has the same meaning as in section 2(1) of the Crown Minerals Act 1991

Minister means the Minister who is, under the authority of any warrant or under the authority of the Prime Minister, responsible for the administration of this Act

motor vehicle has the same meaning as in section 2(1) of the Land Transport Act 1998

motor vehicle levy means the synthetic greenhouse gas levy imposed by section 227(1)(a)

natural gas means—

(a)

all gaseous hydrocarbons produced from wells, including wet gas and residual gas remaining after the extraction of condensate from wet gas; and

(b)

liquid hydrocarbons, other than condensate, extracted from wet gas and sold as natural gas liquids, for example, liquid petroleum gas; and

(c)

coal seam gas

net accounting emissions means the total of gross emissions and emissions from land use, land-use change, and forestry (as reported in the New Zealand Greenhouse Gas Inventory), less—

(a)

removals, including from land use, land-use change, and forestry (as reported in the New Zealand Greenhouse Gas Inventory); and

(b)

offshore mitigation

New Zealand Greenhouse Gas Inventory means the reports that are required under Articles 4 and 12 of the Convention, Article 7.1 of the Protocol, and Article 13.7 of the Paris Agreement and that are prepared in accordance with section 32(1)

New Zealand unit means a unit issued by the Registrar and designated as a New Zealand unit

nominated entity, in relation to a consolidated group, means an entity appointed under section 150(4)(b) or 152(3)(b) as the nominated entity of a consolidated group

obligation fuel means any fuel specified as obligation fuel in regulations made under this Act

obligation jet fuel means any jet fuel specified as obligation jet fuel in regulations made under this Act

offsetting forest land means land that the EPA has approved as offsetting forest land under section 186B

offshore mitigation means emissions reductions and removals, or allowances from emissions trading schemes,—

(a)

that originate from outside New Zealand; and

(b)

that are expressed as a quantity of carbon dioxide equivalent; and

(c)

that are robustly accounted for to ensure that, among other things, double counting is avoided; and

(d)

that either—

(i)

represent an actual additional, measurable, and verifiable reduction or removal of an amount of carbon dioxide equivalent; or

(ii)

are an emissions trading scheme allowance that triggers the reduction of carbon dioxide equivalent

operating, in relation to a disposal facility, means being in control of the facility

ordinary hours of business means the hours of 8 am to 6 pm from Monday to Friday

overseas registry means a prescribed overseas registry from which or to which units may be transferred to or from accounts in the Registry

Paris Agreement

(a)

means the Paris Agreement done at Paris on 12 December 2015, a copy of the English text of which is set out in Schedule 2A; and

(b)

includes any amendments made to the Paris Agreement that are, or will become, binding on New Zealand from time to time

participant means a person who is a participant under section 54

performance, in relation to ruminants and other farmed livestock, means the production statistics with respect to those animals, including, but not limited to, weight, milk production, lambing and calving percentage, and wool weight

post-1989 forest land means forest land that—

(a)

is one of the following:

(i)

land that was not forest land on 31 December 1989:

(ii)

land that was forest land on 31 December 1989 but was deforested in the period beginning on 1 January 1990 and ending on 31 December 2007:

(iii)

land that was pre-1990 forest land, other than exempt land,—

(A)

that was deforested on or after 1 January 2008; and

(B)

in respect of which any liability to surrender units arising in relation to an activity listed in Part 1 of Schedule 3 has been satisfied:

(iv)

land that was pre-1990 forest land, other than exempt land, that was deforested on or after 1 January 2013 and offset by pre-1990 offsetting forest land:

(v)

land that was pre-1990 offsetting forest land that was deforested after 1 January 2013 and in respect of which any liability to surrender units arising in relation to an activity listed in Part 1A of Schedule 3 has been satisfied:

(vi)

land that was exempt land—

(A)

that has been deforested; and

(B)

in respect of which the number of units that would have been required to be surrendered in relation to an activity listed in Part 1 of Schedule 3, had the land not been exempt land, have been surrendered under section 187(2):

(vii)

land that was exempt land that has been deforested more than 8 years ago; and

(b)

is not offsetting forest land or pre-1990 offsetting forest land

pre-1990 forest land

(a)

means forest land—

(i)

that was forest land on 31 December 1989; and

(ii)

that remained as forest land on 31 December 2007 (taking into account subsection (5)); and

(iii)

where the forest species on the forest land on 31 December 2007 consisted predominantly of exotic forest species; but

(b)

does not include any forest land that met the definition in paragraph (a), but—

(i)

has been deforested and in respect of which any liability to surrender units arising in respect of an activity listed in Part 1 of Schedule 3 has been satisfied; or

(ii)

was declared to be exempt land, has been deforested, and the number of units that would have been required to be surrendered in respect of an activity listed in Part 1 of Schedule 3 had the land not been exempt land have been surrendered under section 187(2)(b)

pre-1990 forest land allocation plan means the allocation plan issued under section 70 in respect of pre-1990 forest land

pre-1990 offsetting forest land means offsetting forest land that the EPA has noted as pre-1990 offsetting forest land on the register under section 186D(3)

primary representative means an individual appointed by an account holder as a primary representative of the account holder in accordance with any regulations made under Part 2

production land means any land used for the production of primary products (including agricultural, pastoral, horticultural, and forestry products); but does not include any buildings

Protocol

(a)

means the Protocol to the United Nations Framework Convention on Climate Change done at Kyoto on 11 December 1997, a copy of the English text of which is set out in Schedule 2; and

(b)

includes any amendments made to the Protocol that are, or will become, binding on New Zealand from time to time

provisional allocation means a provisional allocation made under section 81

public notice means a notice published in a daily newspaper in each of the cities of Auckland, Wellington, Christchurch, and Dunedin, and made accessible via the Internet

publicly available, in relation to a document or information, means that the document or information is available at all reasonable times, free of charge, on an Internet site

recover, in relation to dispose,—

(a)

means the extraction of materials or energy from waste for further use or processing; and

(b)

includes making waste into compost

recycle, in relation to dispose, means the reprocessing of waste to produce new materials

registered,—

(a)

in relation to a motor vehicle, has the same meaning as in section 2(1) of the Land Transport Act 1998; but

(b)

otherwise means registered in accordance with this Act

registered forestry right means a forestry right registered under the Forestry Rights Registration Act 1983

registered lease,—

(a)

in relation to a lease in respect of land registered under the Land Transfer Act 2017, means a lease registered under that Act:

(b)

in relation to a lease in respect of land that is not registered under the Land Transfer Act 2017, means a lease registered under the Deeds Registration Act 1908

Registrar means the person appointed under section 11

Registrar of Motor Vehicles has the same meaning as Registrar in section 233(1) of the Land Transport Act 1998

Registry means the Registry established in New Zealand for the purpose set out in section 10

removal activity means an activity that is listed in Part 1 or 2 of Schedule 4

removals,—

(a)

in relation to a removal activity, means carbon dioxide equivalent greenhouse gases that are, as a result of the removal activity,—

(i)

removed from the atmosphere; or

(ii)

not released into the atmosphere; or

(iii)

a reduction from emissions reported in—

(A)

New Zealand’s annual inventory report under section 32 as required under the Convention or Protocol for any year; or

(B)

any emissions report from New Zealand under a successor international agreement; and

(b)

in Part 1B and the definitions of net accounting emissions and offshore mitigation, means greenhouse gases that are removed from the atmosphere

reuse, in relation to dispose, means the further use of waste in its existing form for the original purpose of the materials or products that constitute the waste or for a similar purpose

Secretariat means the Secretariat of the Convention

sink activity, in relation to greenhouse gas removals, means—

(a)

an activity under Article 3.3 of the Protocol; or

(b)

an elected activity under Article 3.4 of the Protocol

solid biofuel means wood, wood waste, sulphate lyes, or charcoal

specified synthetic greenhouse gas means a hydrofluorocarbon or perfluorocarbon specified in regulations made under section 246(1)(a)

surrender means the transfer of a unit to a surrender account in the Registry with the effect specified in section 18CA(2)

surrender account means an account in the Registry for the purpose of holding units that account holders have surrendered

synthetic greenhouse gas means—

(a)

a hydrofluorocarbon; or

(b)

a perfluorocarbon

synthetic greenhouse gas levy or levy means the levy imposed by section 227

the Customs has the same meaning as Customs in section 5(1) of the Customs and Excise Act 2018

tree weed means a tree that is defined or designated as—

(a)

a pest in a pest management strategy under the Biosecurity Act 1993; or

(b)

a tree weed in regulations made under this Act

tree weed spread means the spread of a tree weed by natural regeneration

unincorporated body

(a)

means an unincorporated body of persons; and

(b)

includes (but is not limited to)—

(i)

a partnership, a joint venture, or the trustees of a trust; and

(ii)

if land, a lease, a forestry right, or a Crown conservation contract is not owned, held, or entered into by a partnership, joint venture, or the trustees of a trust, 3 or more joint—

(A)

landowners; or

(B)

leaseholders; or

(C)

holders of a registered forestry right; or

(D)

parties to a Crown conservation contract; but

(c)

does not, unless they are partners, joint venturers, or trustees of a trust, include 2 joint—

(i)

landowners; or

(ii)

leaseholders; or

(iii)

holders of a registered forestry right; or

(iv)

parties to a Crown conservation contract

unit means a New Zealand unit or an approved overseas unit

usual rotation period, in relation to a forest species on land that is the subject of an offsetting forest land application under section 186A, means the usual rotation period prescribed for a forest species in any regulations made under this Act

waste means any thing that has been disposed of or discarded—

(a)

including (but not limited to) any disposed of or discarded thing that is defined by its composition or source (for example, organic waste, electronic waste, or construction and demolition waste); but

(b)

excluding any solid biofuel combusted for the purposes of generating electricity or industrial heat

year means a calendar year ending on 31 December.

(2)

Terms and expressions used and not defined in this Act but defined in the Convention, the Protocol, or the Paris Agreement have, unless the context otherwise requires, the same meaning as in the Convention, the Protocol, or the Paris Agreement.

(3)

A person is an associated person in relation to 1 or more other persons if—

(a)

each person is a body corporate and each of the bodies corporate—

(i)

consist substantially of the same members or shareholders; or

(ii)

are under the control of the same persons; or

(b)

any of the bodies corporate—

(i)

has the power, directly or indirectly, to exercise, or control the exercise of, 25% or more of the voting power at a meeting of the other; or

(ii)

is able to appoint or control 25% or more of the governing body of the other.

(4)

For the purposes of the definition of dispose, a deposit of waste is short-term if, not later than 6 months after the deposit (or any later time that the chief executive has agreed to in writing), the waste is—

(a)

reused or recycled; or

(b)

recovered; or

(c)

removed from the land for any other reason.

(5)

Despite anything in this Act, a hectare of land is not to be treated as pre-1990 forest land if,—

(a)

on 1 January 2008, the land had—

(i)

no standing exotic forest species (dead or alive), other than a strip of standing exotic forest species that had, or was likely to have, tree crown cover of an average width of less than 30 metres; and

(ii)

no other merchantable timber from exotic forest species; and

(b)

4 years after the date on which the land met the conditions in paragraph (a), it is not forest land and no allocation has been made in respect of the land under the pre-1990 forest land allocation plan.

(6)

For the purposes of a provision of this Act that relates to a participant who submits an emissions return that shows nil liability, activity or activities includes any thing that would have been an activity listed in Schedule 3 or 4 if it had been carried out as, or to the extent, described in Schedule 3 or 4 during the period reported on in the emissions return.

(7)

For the purposes of the definition of landowner in relation to the activity listed in Part 1 of Schedule 3, 1 or more pieces of land (land A) and 1 or more pieces of other land (land B) that are owned by the same person are to be treated as if they were owned by different persons if—

(a)

land A and land B are held under different trusts; and

(b)

each trust has the same trustee or trustees; and

(c)

the trustees hold land A and land B in their capacity as professional trustees (as defined in section 183(7)).

Section 4(1) 2050 target: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) account number: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) account number: amended, on 23 June 2020, by section 9(3) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) agency: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) allocate: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) allocation plan: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) animal material: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) animal product: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) animal welfare export certificate: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) annual financial statements of the Government: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) approved overseas unit: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) assigned amount unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) associated person: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) auction: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Australian eligible industrial activity: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) biogenic methane: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) cancel: substituted, on 26 September 2008, by section 6(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) carbon accounting area: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) carbon accounting area paragraph (b): amended, on 8 December 2009, by section 8(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) carbon accounting area paragraph (c): added, on 8 December 2009, by section 8(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) carbon dioxide equivalent: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) carbon equivalence: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) carry-over: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) CDM registry: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) certified emission reduction unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) chief executive: substituted, on 5 December 2011, by section 4(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) chief executive responsible for the administration of this Act: repealed, on 5 December 2011, by section 4(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) clean development mechanism project: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) clear: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Climate Change Commission and Commission: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) coal: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) commitment period: repealed, on 1 August 2003, by section 5(3) of the Climate Change Response Amendment Act 2006 (2006 No 59).

Section 4(1) commitment period reserve: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) consolidated group: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) Convention: substituted, on 8 December 2009, by section 8(5) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) conversion account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) convert: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Crown conservation contract: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Crown holding account: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) Crown land: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) dairy processing: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) deforest: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) designated operational entity: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) disposal facility: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) dispose: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) document: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) draft allocation plan: repealed, on 8 December 2009, by section 8(6) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) elect: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) electrical switchgear: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) eligible activity: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) eligible agricultural activity: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) eligible industrial activity: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) eligible land: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) eligible person: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) eligible person paragraph (d): replaced, on 23 June 2020, by section 9(4) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) emission reduction unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) emissions: replaced, on 14 November 2019, by section 6(2) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) emissions budget: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) emissions budget period: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) emissions reduction plan: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) emissions return: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) emissions trading scheme: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) entity: replaced, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Section 4(1) Environmental Protection Authority or EPA: inserted, on 5 December 2011, by section 4(2) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) ETS participant provisions: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) executive board: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) exempt land: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) exempt land paragraph (a)(i): replaced, on 23 June 2020, by section 9(5) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) exotic forest species: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) expire or expiry: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) export: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) export: amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 4(1) farm dairy: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) financial year: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) first commitment period: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) fishing allocation plan: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Food Standards Code: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) forest land: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) forest land paragraph (a): amended, on 8 December 2009, by section 8(7) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) forest land paragraph (c)(i): amended, on 8 December 2009, by section 8(8) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) forest land paragraph (c)(ii): amended, on 8 December 2009, by section 8(9) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) forest species: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) forest species: amended, on 8 December 2009, by section 8(10) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) forestry activity: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) forestry classification: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) fugitive coal seam gas: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) general cancellation account: amended, on 23 June 2020, by section 9(6) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) goods: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) goods levy: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) greenhouse gas: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) gross emissions: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) group: replaced, on 1 April 2014, by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).

Section 4(1) holding account: amended, on 23 June 2020, by section 9(7) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) holding account: amended, on 1 August 2003, by section 5(1)(c) of the Climate Change Response Amendment Act 2006 (2006 No 59).

Section 4(1) import: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) import: amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 4(1) importer: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) importer: amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 4(1) independent transaction log: repealed, on 26 September 2008, by section 6(12) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) indigenous forest species: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) initial assigned amount: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) international climate change obligations: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) international transaction body: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) international transaction log: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) inventory agency: substituted, on 5 December 2011, by section 4(3) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) issued: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) joint implementation project: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Kyoto units: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) landowner: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) landowner paragraph (a): amended, on 24 May 2013, by section 65 of the Crown Minerals Amendment Act 2013 (2013 No 14).

Section 4(1) leviable goods: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) leviable motor vehicle: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) levy year: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1): local authority: substituted, on 1 July 2003, by section 262 of the Local Government Act 2002 (2002 No 84).

Section 4(1) long-term certified emission reduction replacement account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) long-term certified emission reduction unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) mandatory emissions return period: inserted, on 23 June 2020, by section 9(2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Maori land: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) member: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) merchantable timber: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) mining: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Minister: substituted, on 5 December 2011, by section 4(4) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) Minister responsible for the administration of this Act: repealed, on 5 December 2011, by section 4(4) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) Minister responsible for the inventory agency: repealed, on 26 September 2008, by section 6(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Minister responsible for the Registry: repealed, on 26 September 2008, by section 6(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) motor vehicle: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) motor vehicle levy: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) natural gas: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) net accounting emissions: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) New Zealand Customs Service and the Customs: repealed, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 4(1) New Zealand Greenhouse Gas Inventory: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) New Zealand unit: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) nominated entity: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) non-compliance cancellation account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) obligation fuel: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) obligation jet fuel: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) offsetting forest land: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) offshore mitigation: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) operating: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) overseas registry: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) Paris Agreement: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) participant: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Party: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) post-1989 forest land: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) pre-1990 forest land: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) pre-1990 forest land allocation plan: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) pre-1990 offsetting forest land: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) previous commitment period: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) primary representative: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) Protocol: substituted, on 8 December 2009, by section 8(12) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) provisional allocation: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) public notice: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) publicly available: inserted, on 14 November 2019, by section 6(1) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) recover: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) recycle: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) registered: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) registered forestry right: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) registered lease: replaced, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).

Section 4(1) Registrar: inserted, on 5 December 2011, by section 4(2) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Section 4(1) Registrar of Motor Vehicles: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) relevant commitment period: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) removal activity: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) removal unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) removals: replaced, on 14 November 2019, by section 6(3) of the Climate Change Response (Zero Carbon) Amendment Act 2019 (2019 No 61).

Section 4(1) representative identifier: repealed, on 26 September 2008, by section 6(19) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) retire: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) retirement account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) reuse: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) sink cancellation account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) solid biofuel: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) specified synthetic greenhouse gas: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) subsequent commitment period: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) supervisory committee: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) surrender: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) surrender: amended, on 23 June 2020, by section 9(8) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) surrender account: inserted, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(1) synthetic greenhouse gas: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) synthetic greenhouse gas levy or levy: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) temporary certified emission reduction replacement account: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) temporary certified emission reduction unit: repealed, on 23 June 2020, by section 9(1) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) the Customs: inserted, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 4(1) tree weed: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) tree weed spread: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) unincorporated body: inserted, on 8 December 2009, by section 8(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) unit: replaced, on 23 June 2020, by section 9(1), (2) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(1) usual rotation period: inserted, on 1 January 2013, by section 7(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(1) waste: substituted, on 8 December 2009, by section 8(13) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(1) year: added, on 26 September 2008, by section 6(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(2): amended, on 23 June 2020, by section 9(9) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(3): added, on 26 September 2008, by section 6(24) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(4): added, on 26 September 2008, by section 6(24) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Section 4(5): substituted, on 8 December 2009, by section 8(14) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Section 4(6): inserted, on 1 January 2013, by section 7(5) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Section 4(6): amended, on 23 June 2020, by section 9(10) of the Climate Change Response (Emissions Trading Reform) Amendment Act 2020 (2020 No 22).

Section 4(7): inserted, on 1 January 2013, by section 7(5) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).