(1) If a participant is required under these regulations to collect information or calculate emissions or removals in relation to an area in hectares, the area must include any fraction of a hectare rounded to 1 decimal place by—
(a) expressing the area as a decimal number truncated to 2 decimal places; and
(b) if the number in the second decimal place—
(i) is 5 or more, increasing the number in the first decimal place by 1; or
(ii) is less than 5, leaving the number in the first decimal place unchanged.
(2) For the purposes of calculating—
(a) total emissions for deforestation of pre-1990 forest land under regulation 15, the total emissions in tonnes of carbon dioxide must be rounded to the nearest whole tonne; or
(b) emissions or removals from a carbon accounting area under regulation 20(1), the emissions or removals must be rounded to the nearest whole tonne of carbon dioxide.
(3) If the emissions or removals in tonnes of carbon dioxide consist of a whole number and half a tonne, the tonnage must be rounded up to the nearest whole tonne.
Regulation 5: substituted, on 1 October 2010, by regulation 5 of the Climate Change (Forestry Sector) Amendment Regulations 2010 (SR 2010/183).