108 Matters in relation to which EPA may decline to make emissions rulings
  • (1) The EPA may not make an emissions ruling––

    • (a) with respect to a provision that authorises or requires the EPA to—

      • (i) impose or remit a penalty; or

      • (ii) inquire into the correctness of any return or other information supplied by any person; or

      • (iii) prosecute any person; or

      • (iv) recover any debt owing by any person; or

    • (b) if the information submitted with the application for the ruling, including (but not limited to) information submitted under section 107(3), raises questions of fact that the EPA would need to determine in order to make the ruling.

    (2) The EPA may decline to make an emissions ruling if—

    • (a) the EPA considers that the correctness of the ruling would depend on which assumptions were made about a future event or other matter; or

    • (b) the matter on which the ruling is sought is subject to a review or appeal, or is the subject of proceedings, whether in relation to the applicant or any other person; or

    • (c) the applicant has outstanding unpaid fees relating to an earlier emissions ruling application; or

    • (d) the EPA considers the application is frivolous or vexatious; or

    • (e) the matter on which the ruling is sought concerns an obligation to surrender units that are already due and payable, unless the application is received before the obligation arises; or

    • (f) an assessment or amendment relating to the same person, activity, and period to which the proposed ruling would apply has been made (unless the application is received by the EPA before the date an assessment or amendment is made); or

    • (g) in the EPA's opinion—

      • (i) the EPA has insufficient information to make the ruling; or

      • (ii) it would be unreasonable to make a ruling in view of the resources available to the EPA.

    Section 108: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

    Section 108 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(1): substituted, on 8 December 2009, by section 36 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

    Section 108(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(f): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(g): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(g)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

    Section 108(2)(g)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).