CARBON PRICING
33
(5) The Agency may close the registry account if the Agency does not receive a written objection from the registered person by the date mentioned in subsection (3)(b).
(6) Upon closing the registry account of the registered person under this section, the Agency must—
- (a) cancel any carbon credit remaining in the registry account and remove it from the registry account; and
- (b) refund the registered person an amount equal to the carbon price of the carbon credit cancelled and removed.
(7) A registered person is not entitled to a refund under subsection (6) if the cancellation and removal resulted from the closure of the registry account under subsection (1)(b).
PART 6
APPEALS
Division 1—Appeals against decisions of Agency
Appeals to Minister
34.—(1) A registered person that is aggrieved by a decision of the Agency—
- (a) refusing to deregister a business facility as a taxable facility of the registered person;
- (b) refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;
- (c) refusing to refund any tax under section 19(1) or credit any carbon credit into the registered person’s registry account under section 19(2); or
- (d) refusing to revise any assessment relating to the registered person pursuant to section 23,
may appeal against the decision to the Minister.
