Sustainable Biofuel Obligation Bill

23 Obliged persons must provide annual reports

(1)

Within 4 months after the end of each year, each obliged person must provide to the EPA (in the prescribed manner, if any) an annual report, which must include the information in subsection (2) in respect of the year.

(2)

The information is—

(a)

their biofuel obligation fuel:

(b)

the extent to which the person met their biofuel obligation and how that was calculated:

(c)

the extent to which, and how, the person made use of the flexibility measures:

(d)

a statutory declaration that complies with subsection (3):

(e)

any other information prescribed by the regulations.

(3)

The statutory declaration must be given by an auditor who is approved by the EPA (in the prescribed manner, if any, for that purpose) and must—

(a)

certify that the contents of the annual report have been independently assessed for accuracy; and

(b)

be made in accordance with the regulations.

(4)

An obliged person commits an offence if the person, without reasonable excuse, fails to comply with subsection (1) or (3).

(5)

An obliged person who is convicted of an offence against subsection (4) is liable on conviction,—

(a)

in the case of an individual, to a fine not exceeding $15,000:

(b)

in any other case, to a fine not exceeding $75,000.