1 | Title | |
| | |
2 | Commencement | |
2A | Application of Schedules 3 and 4 | |
2B | Orders in Council in relation to subparts 2 and 4 of Part 5 of Schedule 3 (Agriculture) | |
2C | Effect of overlapping application of subparts of Part 5 of Schedule 3 (Agriculture) | |
3 | Purpose | |
3A | Treaty of Waitangi (Te Tiriti o Waitangi) | |
3B | Consultation about certain regulations, orders, and notices | |
4 | Interpretation | |
4AA | Greenhouse gas definition may be amended to add gases | |
4A | Transitional, savings, and related provisions | |
5 | Act binds the Crown | |
| | |
| | |
5A | Climate Change Commission established | |
5B | Purposes of Commission | |
5C | Commission is Crown entity | |
5D | Membership of Commission | |
5E | Process for appointment of members of Commission | |
5F | Establishment and membership of nominating committee | |
5G | Role of nominating committee | |
5H | Matters Minister must have regard to before recommending appointment of member of Commission | |
5I | Members’ term of office | |
| | |
5J | Commission’s functions | |
5K | Reports to Government | |
5L | Tabling and publication of Commission’s reports | |
5M | Matters Commission must consider | |
5N | Consultation | |
5O | Commission must act independently | |
5P | Obligation to maintain confidentiality | |
| | |
| | |
5Q | Target for 2050 | |
5R | Review of inclusion of emissions from international shipping and aviation in 2050 target | |
5S | Other 2050 target reviews | |
5T | Recommendations to amend 2050 target | |
5U | Government response to target review recommendations | |
| | |
5V | Interpretation | |
5W | Purpose of this subpart | |
5X | Duty of Minister to set emissions budgets and ensure they are met | |
5Y | Contents of emissions budgets | |
5Z | How emissions budgets are to be met | |
| | |
5ZA | Commission to advise Minister | |
5ZB | Minister’s response to Commission | |
5ZC | Matters relevant to advising on, and setting, emissions budgets | |
5ZD | Publication of emissions budgets | |
| | |
5ZE | When emissions budgets may be revised | |
| | |
5ZF | Power to bank or borrow | |
| | |
5ZG | Requirement for emissions reduction plan | |
5ZH | Commission to advise on emissions reduction plans | |
5ZI | Minister to prepare and make emissions reduction plan publicly available | |
| | |
5ZJ | Commission to monitor progress towards meeting emissions budgets | |
5ZK | Commission to report annually on results of monitoring | |
5ZL | Commission to report at end of emissions budget period | |
| | |
5ZM | Effect of failure to meet 2050 target and emissions budgets | |
5ZN | 2050 target and emissions budget are permissive considerations | |
5ZO | Guidance for departments | |
| | |
5ZOA | Recommendations about limits and price control settings for units | |
5ZOB | Recommendations about decreased or increased phase-out rates | |
| | |
| | |
5ZP | National climate change risk assessment | |
5ZQ | Preparation of national climate change risk assessment | |
5ZR | Minister must prepare first national climate change risk assessment | |
| | |
5ZS | National adaptation plan | |
5ZT | National adaptation plan must be presented to Parliament and made publicly available | |
| | |
5ZU | Progress reports on national adaptation plan | |
5ZV | Minister must respond to progress report | |
| | |
5ZW | Minister or Commission may request certain organisations to provide information on climate change adaptation | |
5ZX | Regulations relating to requiring provision of information | |
| | |
| | |
6 | Minister of Finance may direct Registrar regarding establishment of Crown holding accounts and carry out trading activities with respect to units | |
6A | Minister’s power to sell by auction | |
7 | Minister of Finance may give directions to Registrar regarding accounts and units | |
8 | Registrar must give effect to directions of Minister of Finance | |
8A | Minister of Finance must publish directions | |
9 | Minister of Finance may obtain information from inventory agency and Registrar | |
| | |
9A | Functions of chief executive | |
9B | Delegation by chief executive | |
| | |
| | |
10 | Purpose of Registry | |
| | |
11 | EPA to appoint Registrar | |
12 | Registrar responsible for Registry | |
13 | Registrar may refuse access to, or suspend operation of, Registry | |
14 | Registrar must give effect to directions | |
15 | Registrar to allocate unique numbers | |
16 | Carry-over of certain Kyoto units [Repealed] | |
17 | Commitment period reserve [Repealed] | |
17A | Power of Registrar to delegate | |
| | |
18 | Form and content of unit register | |
18A | Opening holding accounts | |
18B | Closing holding accounts | |
18C | Transfer of units | |
18CA | Effect of surrender and cancellation | |
18CB | Restriction on surrender of assigned amount units [Repealed] | |
18CC | Restriction on surrender of assigned amount units issued during first commitment period [Repealed] | |
18CD | Effect of surrendering restricted assigned amount units [Repealed] | |
18D | Succession | |
18E | Trusts, representatives, and assignees of bankrupts | |
19 | Retirement of Kyoto units by the Crown [Repealed] | |
20 | Transactions must be registered | |
21 | Registration procedure for Kyoto units [Repealed] | |
21AA | Registration procedure for New Zealand units and approved overseas units | |
21A | Electronic registration | |
21B | Defective applications | |
22 | Transactions take effect when registered | |
23 | Receiving Kyoto units from overseas registries [Repealed] | |
23A | Receiving New Zealand units and approved overseas units from overseas registries or international transaction bodies | |
24 | Priority of registration | |
25 | Correction of unit register | |
26 | Unit register must be open for search | |
27 | Information accessible by search | |
28 | Search of unit register | |
29 | Printed search result receivable as evidence | |
30 | Recovery of fees | |
30A | The Crown or Registrar not liable in relation to searches in certain cases | |
| [Repealed] | |
30B | Expiry of long-term certified emission reduction units [Repealed] | |
30C | Replacement of certain long-term certified emission reduction units [Repealed] | |
30D | Expiry of temporary certified emission reduction units [Repealed] | |
| | |
30E | Conversion of New Zealand units into designated assigned amount units for sale overseas or cancellation [Repealed] | |
30F | Restrictions on certain New Zealand units allocated to landowners of pre-1990 forest land | |
30G | Regulations relating to Part 2 | |
30GA | Regulations for auctions to sell New Zealand units | |
30GB | Regulations about limits and price control settings for units | |
30GC | Requirements for regulations about limits and price control settings for units | |
30GD | Regulations for auction monitor | |
30GE | Sharing information with auction monitor | |
30GF | Obligation of confidentiality on auction monitor | |
30GG | Offence for breach of auction monitor’s obligation of confidentiality | |
30H | Consultation and commencement for certain regulations about units and auctions | |
30I | Incorporation by reference in regulations made under section 30G | |
30IA | Minister must obtain greenhouse gas reductions to match certain excess units | |
30J | Signing false declaration with respect to regulations made under section 30G or 30GA | |
30K | Providing false or misleading information to Registrar | |
| | |
30L | Meaning of infringement offence and infringement fee | |
30M | Regulations about infringement offences | |
30N | Consultation and commencement for regulations about infringement offences | |
30O | Proceedings for infringement offences | |
30P | Appointment of enforcement officers | |
30Q | When infringement notice may be issued | |
30R | Infringement notice may be revoked | |
30S | What infringement notice must contain | |
30T | How infringement notice may be served | |
30U | Payment of infringement fees | |
30V | Reminder notices | |
| | |
30W | Regulations setting price of carbon | |
| | |
31 | Meaning of greenhouse gas | |
32 | Primary functions of inventory agency | |
33 | Inventory agency under direction of Minister | |
34 | Record keeping | |
35 | Publication | |
| | |
36 | Authorisation of inspectors | |
37 | Power to enter land or premises to collect information to estimate emissions or removals of greenhouse gases | |
38 | Limitation on power of entry under section 37 | |
39 | Power of entry for inspection | |
40 | Applications for warrants | |
41 | Entry of defence areas | |
42 | Proof of authority must be produced | |
43 | Notice of entry | |
44 | Information obtained under section 39 or section 40 only admissible in proceedings for alleged breach of regulations made under section 50(2) | |
45 | Return of items seized | |
45A | Protection of persons acting under authority of this Part | |
| | |
46 | Failing to provide required information to inventory agency | |
47 | Obstructing, hindering, resisting, or deceiving person exercising power under Part | |
48 | Signing false declaration in respect of regulations made under section 50 | |
48A | Providing false or misleading information to Registrar [Repealed] | |
| | |
49 | Reporting | |
50 | Regulations | |
51 | Incorporation by reference in regulations made under section 50 | |
52 | Inventory agency must report to Minister on certain matters before certain regulations are made | |
53 | Consequential amendments [Repealed] | |
| | |
| | |
54 | Participants | |
55 | Associated persons | |
56 | Registration as participant in respect of activities listed in Schedule 3 | |
57 | Applicant to be registered as participant in respect of activities listed in Schedule 4 | |
58 | Removal from register of participants in respect of activities listed in Schedule 4 | |
59 | Removal from register of participants in respect of activities listed in Schedules 3 and 4 | |
59A | Removal from register if participant never carried out activity | |
60 | Exemptions in respect of activities listed in Schedule 3 | |
60A | Exemption for participants in activity listed in Part 1 of Schedule 4 | |
60B | Incorporation by reference in order made under section 60 or 60A | |
61 | Requirement to have holding account | |
62 | Monitoring of emissions and removals | |
63 | Liability to surrender units to cover emissions | |
63A | Modification of liability to surrender units to cover certain emissions [Repealed] | |
64 | Entitlement to receive New Zealand units for removal activities | |
64A | Transfer of units allocated, or entitled to be received or reimbursed, less any units that must be surrendered or repaid | |
64A | Modification of entitlement to receive New Zealand units for removal activities [Repealed] | |
65 | Annual emissions returns | |
66 | Quarterly returns for other removal activities | |
67 | Retention of emissions records | |
| | |
68 | Issuing New Zealand units | |
69 | Notification of intention regarding New Zealand units [Repealed] | |
| | |
70 | Allocation plan issued | |
71 | Correction of allocation plans [Repealed] | |
72 | Allocation in respect of pre-1990 forest land [Repealed] | |
73 | Minister to appoint person to hold certain New Zealand units [Repealed] | |
74 | Allocation to owners of fishing quota [Repealed] | |
75 | Consultation on pre-1990 forest land allocation plan [Repealed] | |
76 | Consultation on fishing allocation plan [Repealed] | |
77 | Determinations made in accordance with allocation plan [Repealed] | |
78 | Power to revoke and replace determinations [Repealed] | |
79 | Effect of new determination [Repealed] | |
| | |
80 | Criteria for allocation of New Zealand units to industry | |
81 | Entitlement to provisional allocation for eligible industrial activities | |
82 | Entitlement to allocation for eligible industrial activities where provisional allocation not received | |
83 | Annual allocation adjustment | |
84 | Closing allocation adjustment | |
84A | Regulations setting decreased phase-out rates | |
84A | Temporary suspension of allocation entitlement for eligible industrial activities [Repealed] | |
84B | Regulations setting increased phase-out rates | |
84C | Procedure for regulations setting phase-out rates | |
85 | Allocation of New Zealand units in relation to agriculture | |
85A | Temporary suspension of phase-out rate for assistance under section 85(2) | |
85B | Temporary suspension of allocation entitlement for eligible agricultural activities [Repealed] | |
86 | Applications for allocation of New Zealand units for industry and agriculture | |
86A | Provisional allocation to industry in and after 2013 | |
86B | Decisions on applications for allocations of New Zealand units to industry | |
86BA | Decisions on applications for allocations of New Zealand units to agriculture | |
86BB | Transfer of allocated units to industry, less any units that must be surrendered or repaid | |
86BC | Transfer of allocated units to agriculture, less any units that must be surrendered or repaid | |
86C | Reconsideration of allocation decisions | |
86D | Retention of records and materials in relation to allocation | |
86E | EPA may require further information for purpose of carrying out functions under subpart | |
86F | Balance of units at end of true-up period or other balance date [Repealed] | |
| | |
| | |
87 | Functions of EPA | |
87A | Delegation by EPA | |
88 | Directions to EPA | |
89 | EPA to publish certain information | |
89A | EPA to publish participant data on emissions and removals | |
90 | EPA may prescribe form of certain documents | |
91 | Approval of unique emissions factors | |
91A | Correction of unique emissions factors | |
92 | Recognition of verifiers | |
| | |
93 | Appointment of enforcement officers | |
94 | Power to require information | |
95 | Power to inquire | |
96 | Inquiry before District Court Judge | |
97 | No criminal proceedings for statements under section 95 or 96 | |
98 | Expenses in relation to inquiries | |
99 | Obligation to maintain confidentiality | |
100 | Power of entry for investigation | |
101 | Applications for warrants | |
102 | Proof of authority must be produced | |
103 | Notice of entry | |
104 | Information obtained under section 100 or 101 only admissible in proceedings for alleged breach of obligations imposed under ETS participant provisions | |
105 | Return of items seized | |
106 | Protection of persons acting under authority of this Part | |
| | |
107 | Applications for emissions rulings | |
107A | Insufficient information provided for ruling on entire application | |
108 | Matters in relation to which EPA may decline to make emissions rulings | |
109 | Making of emissions rulings | |
110 | Notice of emissions rulings | |
111 | Confirmation of basis of emissions rulings | |
112 | Notifying EPA of changes relevant to or failure to comply with emissions rulings | |
113 | Correction of emissions rulings | |
114 | Cessation of emissions rulings | |
115 | Appeal from decisions of EPA | |
116 | Effect of emissions rulings | |
117 | EPA may publish certain aspects of emissions rulings | |
| | |
118 | Submission of final emissions returns | |
119 | Power to extend date for emissions returns | |
120 | Amendment to emissions returns by EPA | |
120A | Liabilities, penalties, and interest when emissions returns amended | |
121 | Assessment if default made in submitting emissions return | |
122 | Amendment or assessment presumed to be correct | |
123 | Effect of amendment or assessment | |
124 | Reimbursement of units by EPA | |
125 | Repayment of units by persons in case of error | |
126 | Obligation to surrender or repay units not suspended by review or appeal | |
127 | Time bar for amendment of emissions returns | |
128 | Amendments and assessments made by electronic means | |
| | |
129 | Offences in relation to failure to comply with various provisions | |
130 | Offence for breach of section 99 | |
131 | Offence for failure to provide information or documents | |
132 | Other offences | |
133 | Evasion or similar offences | |
134 | Penalty for failing to surrender or repay units by due date | |
134A | Penalty for failing to submit emissions return by due date | |
134B | Penalty for failing to submit annual or closing allocation adjustment by due date | |
134C | Penalty for submitting incorrect emissions return | |
134D | Penalty for providing incorrect information in allocation application or adjustment | |
135 | Date for payment of penalty | |
135A | Deferred payment arrangements for payments of penalties | |
136 | Penalties are debt due to Crown | |
137 | Interest for late payment | |
138 | Obligation to pay penalty not suspended by appeal | |
138A | Penalties to be paid into Crown account | |
139 | Liability of body corporate | |
140 | Liability of directors and managers of companies | |
141 | Liability of companies and persons for actions of director, agent, or employee | |
142 | Limitation period for commencement of proceedings | |
143 | Evidence in proceedings | |
| | |
144 | Request for review of decisions | |
145 | Right of appeal to District Court | |
146 | Appeals to High Court on questions of law only | |
| | |
147 | Giving of notices by EPA | |
148 | Giving of notices to EPA | |
149 | Sharing information | |
150 | Formation of consolidated group | |
151 | Changes to consolidated groups | |
151A | Addition of activities to consolidated groups | |
152 | Nominated entities | |
153 | Effect of being member of consolidated group | |
154 | Emissions returns by consolidated group in respect of activities in Part 1 of Schedule 4 [Repealed] | |
155 | Ceasing to be member of consolidated group | |
156 | Effect of ceasing to be member of consolidated group | |
156A | Removal of activities from consolidated groups | |
157 | Unincorporated bodies | |
157A | Changes to unincorporated bodies that are participants | |
158 | Compensation for participants where public works result in liability to surrender units | |
159 | Recovery of costs | |
160 | Review of operation of emissions trading scheme | |
161 | Appointment and conduct of review panel | |
161A | Regulations in relation to eligible industrial activities | |
161B | Australian eligible industrial activities [Repealed] | |
161C | Eligible industrial activities | |
161D | Power to require information for purposes of allocation to industry | |
161E | Requirements in respect of notice given under section 161D | |
161F | Consultation on activities that may be prescribed as eligible industrial activities [Repealed] | |
161G | Regulations in relation to eligible agricultural activities | |
161H | Power to request information showing output from eligible agricultural activities | |
162 | Order in Council adding further activity to Part 2 of Schedule 4 | |
162A | Orders are confirmable instruments [Repealed] | |
163 | Regulations relating to methodologies and verifiers | |
164 | Regulations relating to unique emissions factors | |
165 | Regulations relating to offsetting of pre-1990 forest land [Repealed] | |
166 | Consultation and commencement for regulations about methodologies, verifiers, and unique emissions factors | |
167 | Regulations relating to fees and charges | |
168 | Other regulations | |
169 | Incorporation by reference in certain regulations | |
170 | Effect of amendments to, or replacement of, material incorporated by reference in regulations | |
171 | Proof of material incorporated by reference | |
172 | Effect of expiry of material incorporated by reference | |
173 | Requirement to consult | |
174 | Public access to material incorporated by reference | |
175 | Application of Legislation Act 2019 to material incorporated by reference | |
176 | Application of Regulations (Disallowance) Act 1989 to material incorporated by reference [Repealed] | |
177 | Application of Standards and Accreditation Act 2015 not affected | |
178 | Recovery of fees or charges | |
178A | Option to pay money instead of surrendering, repaying, or reimbursing units | |
178B | Issuing New Zealand units to meet surrender obligations | |
178C | Fixed price (for option to pay money instead of surrendering, repaying, or reimbursing units) | |
| | |
| | |
| [Repealed] | |
179 | Forest land to be treated as deforested in certain cases | |
179A | Forest land may not be treated as deforested in certain cases | |
| | |
| [Repealed] | |
180 | Participant in respect of pre-1990 forest land | |
181 | When deforestation to be treated as occurring in respect of pre-1990 forest land | |
182 | Offsetting in relation to pre-1990 forest land [Repealed] | |
183 | Applications for exemption for land holdings of less than 50 hectares of pre-1990 forest land | |
183A | Certain applications not otherwise permitted by section 183 | |
183B | Applications for exemption for some Maori land or land with 10 or more owners | |
184 | Exemptions for deforestation of land with tree weeds | |
185 | Effect of exemption | |
186 | Methodology for pre-1990 forest land cleared in 8 years or less | |
| | |
| [Repealed] | |
186A | Persons who own pre-1990 forest land may submit offsetting forest land applications to EPA | |
186B | Criteria for approving offsetting forest land applications | |
186C | Conditions applicable to offsetting forest land | |
186D | Requirements relating to offsetting forest land | |
186E | Deforesting pre-1990 offsetting forest land before usual rotation period of forest species on pre-1990 forest land | |
186F | Regulations relating to offsetting | |
186G | EPA may revoke approval in certain circumstances | |
186H | Treatment of allocations in respect of pre-1990 forest land that is offset | |
186I | Participant in respect of pre-1990 offsetting forest land | |
186J | Methodology for pre-1990 offsetting forest land cleared after usual rotation period is completed | |
| | |
| [Repealed] | |
187 | Conditions on registration as participant in respect of certain activities relating to post-1989 forest land | |
187A | EPA to give public notice of criteria for assessing risk of tree weed spread | |
188 | Registration as participant in respect of post-1989 forest land | |
188A | Person ceases to be participant in respect of post-1989 forest land if natural event permanently prevents re-establishing forest on that land | |
188B | Notice to forestry participant if their registration added or removed | |
188C | Notice to interested party if forestry participant’s registration added or removed | |
189 | Emissions returns for post-1989 forest land activities | |
190 | Special rules regarding surrender of units in relation to post-1989 forest land | |
191 | Ceasing to be registered as participant in respect of post-1989 forest land | |
191A | If participant has never carried out activity in carbon accounting area | |
192 | Effect of transmission of interest in post-1989 forest land | |
193 | Emissions returns in relation to transmitted interests | |
| | |
194 | Information about status of forest land | |
| | |
| [Repealed] | |
| | |
194A | Input returns may be submitted for certain emissions returns for forestry activities | |
194B | EPA may do calculations based on input return | |
194C | Regulations for input returns | |
| | |
195 | Notification of status of forest land | |
| | |
196 | Meaning of forestry classification | |
196A | EPA may give forestry classifications to areas of land | |
196A | Power to withdraw or suspend certain draft allocation plans [Repealed] | |
196B | Effect of forestry classifications | |
196C | Change of forestry classification to correct error | |
196D | Change of forestry classification to update for changes | |
196E | Forestry classification with effect before date classification given | |
196F | Regulations for forestry classifications | |
| | |
197 | Entitlement to units for removals from grant-funded forests | |
197A | Regulations for grant-funded forests | |
| | |
| [Repealed] | |
198 | Registration as participant by purchasers of obligation fuel | |
199 | Historical information sufficient to satisfy EPA | |
200 | Effect of purchasing less than threshold level of obligation fuel | |
201 | Effect of registration by purchasers of obligation fuel | |
202 | Activities added to Part 2 of Schedule 3 | |
202A | Orders are confirmable instruments [Repealed] | |
203 | Treatment of obligation fuels | |
| | |
| [Repealed] | |
204 | Participant with respect to mining coal or natural gas | |
205 | Mining natural gas in exclusive economic zone and continental shelf | |
206 | Obligation with respect to combusting used oil, waste oil, and waste | |
207 | Obligation with respect to mining coal | |
208 | Purchase of coal or natural gas from certain related companies of Part 3 of Schedule 3 participant | |
209 | Registration as participant by purchasers of coal or natural gas | |
210 | Historical information sufficient to satisfy EPA | |
211 | Effect of purchasing less than threshold level of coal or natural gas | |
212 | Effect of registration by purchasers of coal or natural gas | |
| | |
| [Repealed] | |
213 | Participant in respect of subpart 4 of Part 5 of Schedule 3 | |
214 | Units not required to be surrendered for fertilisers embedded in products | |
215 | Ministers to report on alternative pricing system for farm-level agriculture emissions | |
215 | Effect of purchasing or farming less than threshold level [Repealed] | |
216 | Regulations for voluntary reporting or surrender for animals–farmer or fertiliser–farmer activity | |
216 | Effect of registration by farmers [Repealed] | |
| | |
| [Repealed] | |
217 | Transitional provision for penalties | |
218 | Transitional provision for voluntary reporting [Repealed] | |
219 | Transitional provision for surrender obligations of certain participants | |
220 | Commission to report on progress towards meeting farm-level obligations | |
221 | Additional transitional provisions for Part 3 of Schedule 4 participants [Repealed] | |
222 | Transitional provisions regarding regulations that replace existing unit register regulations [Repealed] | |
222A | Transitional provision for liability to surrender units to cover emissions from activities relating to liquid fossil fuels, stationary energy, and industrial processes [Repealed] | |
222B | Transitional provision for entitlement to receive New Zealand units for removal activities [Repealed] | |
222C | Transitional provision permitting payment of money instead of surrender of units to cover emissions [Repealed] | |
222D | Issuing New Zealand units to meet surrender obligation [Repealed] | |
222E | Transitional provisions relating to reporting [Repealed] | |
222F | Transitional provision for allocation to industry [Repealed] | |
222G | Transitional provision regarding prohibition on ability to export New Zealand units [Repealed] | |
222H | Transitional provision for unincorporated bodies | |
| | |
223 | Establishment of Household Fund [Repealed] | |
224 | Gazetting of targets [Repealed] | |
225 | Regulations relating to targets [Repealed] | |
| | |
226 | Overview of functions and responsibilities of EPA and agencies under this Part, Customs and Excise Act 2018, and Land Transport Act 1998 | |
| | |
| | |
227 | Synthetic greenhouse gas levy imposed | |
228 | Person who registers leviable motor vehicle responsible for paying levy | |
229 | Importer of leviable goods must pay levy | |
230 | Levies are debt due to the Crown | |
231 | Penalties for failure to pay levy [Repealed] | |
232 | Application of provisions of Customs and Excise Act 2018 | |
| | |
233 | Rate of synthetic greenhouse gas levy | |
234 | Transitional provision for synthetic greenhouse gas levy [Repealed] | |
235 | Temporary suspension of levy set by section 233 [Repealed] | |
236 | Maximum price of carbon for purpose of levy calculation | |
237 | Levy rate exclusive of GST | |
238 | Levy rate for period from 1 July 2013 to 31 December 2013 [Repealed] | |
239 | Levy rate to apply for single calendar year on and after 1 January 2014 | |
| | |
240 | Agencies to pay levy into Crown Bank Account | |
| | |
241 | Agencies to provide information to EPA quarterly | |
242 | Agencies and EPA to share information | |
243 | Circumstances where levy may be refunded | |
244 | Exemptions from payment of synthetic greenhouse gas levy | |
| | |
245 | Regulations specifying levy rates | |
246 | Regulations relating to synthetic greenhouse gas levy | |
247 | Process for making orders and regulations [Repealed] | |
| | |
248 | Collecting information and keeping records | |
| | |
249 | Application of section 88 (Directions to EPA) | |
250 | EPA to publish information relating to levies | |
251 | Recognition of verifiers | |
252 | Enforcement officers | |
253 | Power to require information | |
254 | Power to inquire | |
255 | Inquiry before District Court Judge | |
256 | Obligation to maintain confidentiality | |
257 | Power of entry for investigation, warrants, etc | |
258 | Regulations relating to verifiers | |
| | |
| | |
259 | Offence in relation to failure to collect data and keep records | |
260 | Failure to provide information or documents | |
261 | Other offences | |
262 | Offence for breach of confidentiality | |
263 | Evasion | |
| | |
264 | Offence in relation to release of synthetic greenhouse gases | |
265 | Defence for release of synthetic greenhouse gas | |
| | |
266 | Limitation period for commencement of proceedings | |
267 | Evidence in proceedings | |
268 | Liability of body corporate, directors, managers of companies, companies, and persons for actions of directors, agents, and employees | |
| | |
269 | Review of operation and effectiveness of levy | |
270 | Appointment and conduct of independent panel | |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| Notes | |