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CARBON PRICING
17


or that accrued to the registered person, under this Act in relation to the taxable facility or reportable facility, as the case may be, before the deregistration as such.

(4) The Agency must not deregister a registered person as such if the registered person has not discharged all obligations and liabilities under this Act (whether under Part 4 or 5 or otherwise) that the person acquired or incurred, or that accrued to the person, in relation to a taxable facility or reportable facility of the person as a registered person.

PART 4
GHG EMISSIONS REPORTING REQUIREMENTS

Division 1—Emissions reporting

Emissions reports

11.—(1) A registered person must submit to the Agency for the Agency’s approval, emissions reports relating to the GHG emissions (other than excluded GHG emissions) of every business facility that is a reportable facility of the registered person.

(2) For the purpose of subsection (1), an emissions report must be submitted for each of the following periods relating to each such business facility (each called a reporting period):

(a) the whole of the year in which the business facility is registered as a reportable facility;
(b) each year subsequent to the year in paragraph (a) but before the year in paragraph (c);
(c) for the year in which the reportable facility is deregistered as such, from 1 January of that year up to and including the earlier of the following:
(i) the day immediately before the day of deregistration;
(ii) (if applicable) the day immediately before the day on which the reportable facility ceases or is likely to cease to be under the operational control of the registered person.