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NO. 23 OF 2018
| PART 3 REGISTRATION OF PERSONS AND BUSINESS FACILITIES | |
| Section | |
|---|---|
| 7. | Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility |
| 8. | Applications for registration |
| 9. | Entitlement to apply to deregister as taxable facility, reportable facility, and as registered person |
| 10. | Applications to deregister |
| PART 4 GHG EMISSIONS REPORTING REQUIREMENTS | |
| Division 1–Emissions reporting | |
| 11. | Emissions reports |
| 12. | Emissions reports required to be verified |
| 13. | Monitoring plans |
| Division 2–Inaccurate, etc., emissions reports and monitoring plans, etc. | |
| 14. | Inaccuracies, etc., in emissions reports and monitoring plans, etc., identified by Agency |
| 15. | Inaccuracies, etc., in emissions reports and monitoring plans identified by registered person |
| PART 5 CARBON PRICING | |
| Division 1–Carbon tax | |
| 16. | Carbon tax |
| 17. | Payment of tax and penalty |
| 18. | Relief or remission from tax or penalty |
| 19. | Refund of tax, etc. |
| 20. | Recovery of tax and penalty, etc. |
| Division 2–Assessments of tax | |
| 21. | Assessments by Agency |
| 22. | Advance assessments |
| 23. | Revision of assessments |
| 24. | Waiver of small assessments |
| 25. | Mistakes in assessment |
