Climate Change (Stationary Energy and Industrial Processes) Regulations 2009

Schedule 1 Stockpile adjustments for activities of importing and purchasing coal

rr 7, 8, 46, 47

1 Interpretation

In this schedule,—

amalgamated stockpile means a stockpile—

(a)

that has been formed by adding obligation coal to a base stockpile; and

(b)

in respect of which the aggregate number of tonnes of coal removed from the stockpile has not, at 1 January in the year, exceeded the number of tonnes in the base stockpile

base date means the later of the following dates:

(a)

1 July 2010:

(b)

the date from which a participant’s current registration takes effect under section 57 of the Act

base stockpile means a stockpile owned by the person at the base date

coal includes coal that was imported or mined (in the case of purchased coal) before 1 January 2010

first stockpile adjustment year means—

(a)

the first year in respect of which a stockpile adjustment is claimed in relation to a stockpile; or

(b)

where a stockpile adjustment has not been claimed in respect of a year, the next year in respect of which a stockpile adjustment for the stockpile is claimed

mixed stockpile means a stockpile that is made up of—

(a)

imported coal of more than 1 class; or

(b)

coal purchased from a coal miner of more than one class; or

(c)

imported coal and coal purchased from a coal miner

stockpile means an amount of coal owned by a person as determined by—

(a)

the person’s accounting and business records; or

(b)

physical measurement.

Schedule 1 clause 1 base date: replaced (with effect on 1 January 2010), on 25 September 2010, by regulation 15(1) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 1 base stockpile: amended (with effect on 1 January 2010), on 25 September 2010, by regulation 15(2) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 1 first stockpile adjustment year paragraph (a): amended (with effect on 1 January 2010), on 25 September 2010, by regulation 15(3) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 1 stockpile: inserted (with effect on 1 January 2010), on 25 September 2010, by regulation 15(4) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

2 Status of examples

(1)

An example is only illustrative of the provision it relates to and does not limit the provision.

(2)

If an example and the provision it relates to are inconsistent, the provision prevails.

3 Information to be collected and recorded for purposes of stockpile adjustment

(1)

A person who wishes or is required to include a stockpile adjustment in relation to a class of coal under regulation 8(1) or 47(1) must collect and record information about—

(a)

the total number of tonnes of coal of the class added to the stockpile in the year; and

(b)

the calorific value of the coal referred to in paragraph (a); and

(c)

the total number of tonnes of coal of the class removed from the stockpile in the year.

(2)

If a person wishes or is required to include a stockpile adjustment in relation to a class of coal on a mixed stockpile, subclause (1)(c) must be read as referring to the total tonnes of coal removed from the mixed stockpile in the year.

(3)

If a person wishes or is required to include a stockpile adjustment in relation to an amalgamated stockpile in a year, the person must collect and record the following information:

(a)

the total number of tonnes of the person’s base stockpile; and

(b)

the aggregate number of tonnes of coal removed from the amalgamated stockpile between the base date and 31 December in the year.

(4)

For the purposes of these regulations, a person may determine the amount of coal added to or removed from a stockpile using—

(a)

the person’s accounting and business records; or

(b)

physical measurement.

Schedule 1 clause 3(1): amended (with effect on 1 January 2010), on 25 September 2010, by regulation 15(5) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 3(2): amended (with effect on 1 January 2010), on 25 September 2010, by regulation 15(5) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 3(3): amended (with effect on 1 January 2010), on 25 September 2010, by regulation 15(5) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

Schedule 1 clause 3(4): inserted (with effect on 1 January 2010), on 25 September 2010, by regulation 15(6) of the Climate Change (Stationary Energy and Industrial Processes) Amendment Regulations 2010 (SR 2010/340).

4 Calculating S where stockpile contains single class of imported coal or purchased coal

(1)

This clause applies where a person includes a stockpile adjustment in relation to a class of coal under regulation 8(1) or 47(1) and the stockpile contains only 1 class of imported coal or 1 class of purchased coal.

(2)

S in the formula in regulation 8(1) or 47(1) must be calculated in accordance with the following formula:

S = TCadded − TCremoved

where—

TCadded

is the total number of tonnes of coal of the class added to the stockpile during the year, as recorded under clause 3(1)(a)

TCremoved

is,—

(a)

if the stockpile is an amalgamated stockpile,—

(i)

zero, for every year until the aggregate number of tonnes of coal removed from the stockpile as recorded under clause 3(3)(b) is greater than the total number of tonnes of the base stockpile as recorded under clause 3(3)(a); and

(ii)

in the year that the aggregate number of tonnes of coal removed from the stockpile as collected under clause 3(3)(b) equals or exceeds the total number of tonnes of the base stockpile as recorded under clause 3(3)(a), the figure calculated in accordance with the following formula:

TCremoved = TotCR − BS

where—

BS

is the total number of tonnes of coal in the base stockpile, as recorded under clause 3(3)(a)

TotCR

is the total number of tonnes of coal removed from the stockpile between the base date and 31 December in the year as recorded under clause 3(3)(b):

(b)

if the stockpile is not, or is no longer, an amalgamated stockpile, the total number of tonnes of coal of the class removed from the stockpile during the year, as recorded under clause 3(1)(c).

Example

A participant has a base stockpile of 100 000 tonnes of imported lignite as at 1 January 2010 and intends to add coal to the stockpile and include a stockpile adjustment for that year. 1 January 2010 is thus the person’s base date for the stockpile

Year 1

During 2010, 40 000 tonnes of imported lignite are added to the base stockpile and 50 000 tonnes are removed. Paragraph (a)(i) of the definition of TCremoved applies. Compared to the base stockpile of 100 000 tonnes, 50 000 tonnes have been removed, so TCremoved is zero.

S=TCadded − TCremoved
40 000 − 0
=40 000 tonnes
Year 2

During 2011, 70 000 tonnes of imported lignite are added to the stockpile and 40 000 tonnes are removed. Paragraph (a)(i) of the definition of TCremoved continues to apply. Compared to the base stockpile of 100 000, 90 000 tonnes have been removed (50 000 in 2010 and 40 000 in 2011) so TCremoved remains zero.

S=TCadded − TCremoved
70 000 − 0
=70 000 tonnes
Year 3

During 2012, 50 000 tonnes of imported lignite are added to the stockpile and 80 000 tonnes are removed. Paragraph (a)(ii) of the definition of TCremoved now applies as the total tonnes removed exceeds the base stockpile during the year. Compared to the base stockpile of 100 000, 170 000 tonnes have been removed (50 000 in 2010, 40 000 in 2011, and 80,000 in 2012). TCremoved is 70 000 (170 000 − 100 000 = 70 000)

S=TCadded − TCremoved
50 000 − 70 000
=−20 000 tonnes
Year 4

During 2013, 40 000 tonnes of imported lignite are added to the stockpile and 30 000 tonnes are removed. Paragraph (b) of the definition of TCremoved applies because the total aggregate of coal removed from the stockpile has exceeded the base stockpile.

S=TCadded − TCremoved
40 000 − 30 000
=10 000 tonnes
5 Calculating S where stockpile of class of coal is mixed stockpile

(1)

This clause applies if a person includes a stockpile adjustment in relation to a class of coal under regulation 8(1) or 47(1) and the relevant stockpile is a mixed stockpile.

(2)

However, a person must not include a stockpile adjustment in relation to a class of coal on a mixed stockpile unless a stockpile adjustment is also included in relation to all other classes of coal on the stockpile.

(3)

S in the formula in regulation 8(1) or 47(1) must be calculated in accordance with the following formula:

S = TCadded − {TSremoved × [(SCopening + TCadded) ÷ TS]}

where—

SCopening

is,—

(a)

for the first stockpile adjustment year, zero; and

(b)

for any other year, ∑(SY)

where—

SY

is the figure used to claim a stockpile adjustment for the class of coal for each year since the base date

TCadded

is the total number of tonnes of coal of the class added to the stockpile during the year, as recorded under clause 3(1)(a)

TS

is the total tonnes of coal on or added to the stockpile during the year, as determined under subclause (4)

TSremoved

is,—

(a)

if the stockpile is an amalgamated stockpile,—

(i)

zero, for every year until the aggregate number of tonnes of coal removed from the stockpile as collected under clause 3(3)(b) is greater than the total number of tonnes of the base stockpile as recorded under clause 3(3)(a); and

(ii)

in the year that the aggregate number of tonnes of coal removed from the stockpile as recorded under clause 3(3)(b) equals or exceeds the total number of tonnes of the base stockpile as recorded under clause 3(3)(a), the figure calculated in accordance with the following formula:

TSremoved = TotCR − BS

where—

BS

is the total number of tonnes of coal in the base stockpile, as recorded under clause 3(3)(a)

TotCR

is the total number of tonnes of coal removed from the stockpile between the base date and 31 December in the year, as recorded under clause 3(3)(b):

(b)

if the stockpile is not, or is no longer, an amalgamated stockpile, the total number of tonnes of coal removed from the stockpile during the year, as collected under clause 3(1)(c).

(4)

TS must be calculated in accordance with the following formula:

TS = TSopening + TSadded

where—

TSadded

is the total number of tonnes of coal added to the stockpile during the year, determined by adding together the figures for all classes of imported coal or purchased coal that were added to the stockpile during the year, as collected under clause 3(1)(a)

TSopening

is,—

(a)

for the first stockpile adjustment year, zero; or

(b)

for any other year, the total number of tonnes of the stockpile of coal at 1 January determined by adding together the figures for SCopening for all classes of imported coal or purchased coal that constitute the stockpile.

Example

A participant has a stockpile made up of imported and purchased lignite and decides to claim a stockpile adjustment. As at 1 January in the year, the stockpile contained 20 000 tonnes of mixed imported and purchased lignite. This is the base stockpile.

Year 1

During the year 60 000 tonnes of imported lignite were added (40 000 of a new class to which a unique emissions factor applied, and 20 000 other tonnes) and 20 000 tonnes of purchased lignite were added. 50 000 tonnes of lignite were removed during the year.

Three calculations are necessary. Two to determine the stockpile adjustment for the two classes of imported coal and 1 for the class of purchased coal.

Paragraph (a)(ii) of the definition of TSremoved applies. Compared to the base stockpile of 20 000 tonnes, 50 000 tonnes have been removed. TSremoved is 30 000 (50 000 − 20 000).

Imported coal of the class to which the default emissions factor applies
S=TCadded − (TSremoved × ((SCopening + TCadded)/TS))
=20 000 − (30 000 × (0 + 20 000) / (0 + 80 000))
=20 000 − (30 000 × (20 000 / 80 000))
=20 000 − (30 000 × 0.25)
=20 000 − 7 500
=12 500 tonnes
Imported coal of the class to which the unique emission factor applies
S=TCadded – (TSremoved × ((SCopening + TCadded)/TS))
=40 000 − (30 000 × (0 + 40 000) / (0 + 80 000))
=40 000 − (30 000 × (40 000 / 80 000))
=40 000 − (30 000 × 0.5)
=40 000 − 15 000
=25 000 tonnes
Purchased coal
S=TCadded − (TSremoved × ((SCopening + TCadded)/TS))
=20 000 − (30 000 × (0 + 20 000) / (0 + 80 000))
=20 000 − (30 000 × (20 000 / 80 000))
=20 000 − (30 000 × 0.25)
=20 000 − 7 500
=12 500 tonnes
Year 2

During the year 20 000 tonnes of the class of imported lignite to which a unique emissions factor applied, 20 000 tonnes of imported lignite without a unique emissions factor, and 10 000 tonnes of purchased lignite were added. 50 000 tonnes of lignite were removed during the year.

Paragraph (b) of the definition of TSremoved applies because the total aggregate quantity of coal from the stockpile has exceeded the base stockpile.

Imported coal of the class to which the default emissions factor applies
S=TCadded − (TSremoved × ((SCopening + TCadded)/TS))
=20 000 − (50 000 × (12 500 + 20 000) / (50 000 + 50 000))
=20 000 − (50 000 × (32 500 / 100 000))
=20 000 − (50 000 × 0.325)
=20 000 − 16 250
=3 750 tonnes
Imported coal of the class to which the unique emission factor applies
S=TCadded – (TSremoved × ((SCopening + TCadded)/TS))
=20 000 − (50 000 × (25 000 + 20 000) / (50 000 + 50 000))
=20 000 − (50 000 × (45 000 / 100 000))
=20 000 − (50 000 × 0.45)
=20 000 − 22 500
=−2 500 tonnes
Purchased coal
S=TCadded − (TSremoved × ((SCopening + TCadded)/TS))
=10 000 − (50 000 × (12 500 + 10 000) / (50 000 + 50 000))
=10 000 − (50 000 × (22 500 / 100 000))
=10 000 − (50 000 × 0.225)
=10 000 − 11 250
=−1 250 tonnes
6 Calculating S where stockpile adjustment is not included in year, but was included in previous emissions return for activity

(1)

This clause applies if a person does not include a stockpile adjustment for a class of coal, but a stockpile adjustment was included when emissions from the class of coal were calculated and reported in the previous emissions return submitted for the activity of importing coal or purchasing coal from a coal miner, as the case may be.

(2)

If this clause applies, S must be calculated in accordance with the following formula:

S = −1 × ∑(SY)

where—

SY

is the figure for S used to claim a stockpile adjustment for the class of coal for each year since the base date.

Example

Using the figures from the example for clause 4, if the participant referred to in that example did not claim a stockpile adjustment in year 5, S for year 5 would be calculated as follows:

S=−1 × ∑(SY)
S=−1 × ∑(40 000 + 70 000 + −20 000 + 10 000)
S=−1 × 100 000
S=−100 000 tonnes

Using the figures from the example for clause 5, if the participant referred to in that example did not claim a stockpile adjustment in year 3, S for year 3 for each class would be calculated as follows:

Imported coal of the class to which the default emissions factor applies
S=−1 × ∑(SY)
S=−1 × ∑(12 500 + 3 750)
S=−1 × 16 250
S=−16 250 tonnes
Imported coal of the class to which the unique emissions factor applies
S=−1 × ∑(SY)
S=−1 × ∑(25 000 + −2 500)
S=−1 × 22 500
S=−22 500 tonnes
Purchased coal
S=−1 × ∑(SY)
S=−1 × ∑(12 500 + −1 250)
S=−1 × 11 250
S=−11 250 tonnes
7 Calculating CV2 for purposes of regulation 8(1) or 47(1)

(1)

In regulation 8(1) or 47(1), if the person—

(a)

is claiming a stockpile adjustment, CV2 is the figure calculated under subclause (2):

(b)

is not claiming a stockpile adjustment for the class of coal in the current year, but claimed a stockpile adjustment when emissions from the class of coal were calculated and reported in the previous emissions return for the activity, CV2 is the figure that was used as CV2 when calculating emissions for the stockpile of the class of coal in the previous year’s emissions return.

(2)

For the purposes of subclause (1)(a), CV2 is the figure calculated in accordance with the following formula:

CV2 = [(SCopening × CVopening) + (TCadded × CVTadded)] ÷ (SCopening + TCadded)

where—

CVopening

is—

(a)

in the first stockpile adjustment year, zero:

(b)

in every subsequent year, the figure of CV2 from the previous year (as determined and recorded under this clause)

CVTadded

is the weighted average calorific value of the tonnes of the class of coal added, calculated by reference to the information recorded under clause 3(1)(b)

SCopening

is—

(a)

in the first stockpile adjustment year, zero:

(b)

in every subsequent year, the figure determined in accordance with the following formula:

∑(SY)

where—

SY

is the figure for S used to claim a stockpile adjustment for the class of coal for each year since the base date

TCadded

is the tonnes of the class of coal added, as collected under clause 3(1)(a).

Example
Year 1

A participant has a stockpile of lignite. In the first stockpile adjustment year 20 000 tonnes of imported lignite with a calorific value of 0.01675 TJ/t and 15 000 tonnes of purchased lignite with a calorific value of 0.01695 TJ/t were added. No tonnes were removed. CV2 for the first year is calculated in accordance with the following formula:

CV2 = [(SCopening × CVopening) + (TCadded × CVTadded)] ÷ (SCopening + TCadded)

Imported lignite

CV2 = [(0 × 0) + (20 000 × 0.01675)] ÷ (0 + 20 000) = 0.01675 TJ/t

Purchased lignite

CV2 = [(0 × 0) + (15 000 × 0.01695)] ÷ (0 + 15 000) = 0.01695 TJ/t

Year 2

SCopening for the next year is ∑(SY). This was 20 000 for the imported lignite and 15 000 for the purchased lignite. During the year the participant adds the following:

(a)

60 000 tonnes of imported lignite with CV of 0.01695 TJ/t:

(b)

18 000 tonnes of purchased lignite with CV of 0.01675 TJ/t.

Imported lignite

CV2 = [(20 000 × 0.01675) + (60 000 × 0.01695)] ÷ (20 000 + 60 000) = 0.01690 TJ/t

Purchased lignite

CV2 = [(15 000 × 0.01695) + (18 000 × 0.01675)] ÷ (15 000 + 18 000) = 0.01684 TJ/t