Carbon Pricing Act 2018
Table of Contents
Long Title
Part 1 PRELIMINARY
1 Short title
2 General interpretation
3 Meaning of "business facility"
4 Meaning of "operational control"
Part 2 APPLICATION AND ADMINISTRATION
5 Application of Act
6 Administration of Act
Part 3 REGISTRATION OF PERSONS AND BUSINESS FACILITIES
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, etc.
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 1A — Allowances
20A Interpretation of this Division
20B Application of this Division
20C Reduction of reckonable GHG emissions chargeable to tax
20D Taxable facilities eligible for allowances
20E Awards of allowances
20F Regulations
20G Assignment of function or power to public body
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
Division 3 — Fixed-price carbon credits
26 Fixed-price carbon credits
27 Crediting of fixed-price carbon credits
28 Surrender of fixed-price carbon credits
29 Cancellation of fixed-price carbon credits
30 Refunds on fixed-price carbon credits
Division 4 — Fixed-Price Carbon Credits Registry
31 Opening of fixed-price carbon credit registry account
31A Conversion of fixed-price carbon credits upon change in carbon price
32 Suspension of fixed-price carbon credit registry account
33 Closing of fixed-price carbon credit registry account
Division 5 — International carbon credits
33A Eligible international carbon credit
33B Surrender of eligible international carbon credits
33C No refunds, etc., on excess eligible international carbon credit surrendered
Division 6 — International Carbon Credits Registry
33D ICC Registry and ICC registry accounts
Part 6 APPEALS
Division 1 — Appeals against decisions of Agency
34 Appeals to Minister
35 Effect of appeal, etc.
36 Disposal of appeal
37 Appeals to General Division of High Court
Division 2 — Appeal Panel
38 Composition and procedure of Appeal Panel
39 Powers of Appeal Panel
Part 7 RECORDS AND REGISTERS
Division 1 — Records to be kept by registered persons, etc.
40 Maintenance of records
Division 2 — Registers to be kept by Agency
41 Registers to be kept and maintained by Agency
42 Correcting or updating register on Agency’s initiative
43 Correcting or updating register on request
44 Obligation to update changes to particulars
Part 8 ADMINISTRATION AND ENFORCEMENT, ETC.
Division 1 — Powers of administration and enforcement, etc., and related offences
45 Interpretation of this Part
46 Entering premises, etc., to monitor compliance
47 Power to demand names and addresses on entering premises
48 Power to search premises, etc.
49 Power to require persons to provide information and documents
50 General power to require information or documents
51 Additional powers in determining if person or business facility is registrable
52 Obstructing Agency or authorised officer
53 False statements, forging of documentation, etc.
Division 2 — Other offences and penalties
54 Offences relating to registrations
55 Offences relating to submissions of unverified emissions reports
56 Offences relating to submissions of verified emissions reports
57 Offences relating to monitoring plans
58 Other offences relating to emissions reports and monitoring plans
59 Offence relating to failure to pay tax
60 Offences by authorised and unauthorised persons
61 Offences relating to appeals
62 Offences relating to records and registers
Part 9 MISCELLANEOUS
63 Notices and other documents may be given by authorised officer
64 Inaccuracies in document
65 Evidence
66 Disclosure of information
67 Service of documents
68 Offences by corporations
69 Offences by unincorporated associations or partnerships
70 Power of court to order cause of contravention to be remedied
71 Composition of offences
72 Payment of moneys into Consolidated Fund
73 Amendment of Schedules
74 Exemptions
75 Extensions of time
76 Regulations
77 Incorporation by reference
78 Advisory guidelines
79 Saving and transitional provisions
Legislative History
Abbreviations
Comparative Table