Law and Climate Change Toolkit

3 - Purpose

(1) The purpose of this Act is to— 
(a) enable New Zealand to meet its international obligations under the Con- vention and the Protocol, including (but not limited to)— 
(i) its obligation under Article 3.1 of the Protocol to retire Kyoto units equal to the number of tonnes of carbon dioxide equivalent of human-induced greenhouse gases emitted from the sources listed in Annex A of the Protocol in New Zealand in the first com- mitment period; and 
(ii) its obligation to report to the Conference of the Parties via the Secretariat under Article 7 of the Protocol and Article 12 of the Convention: 
(b)  provide for the implementation, operation, and administration of a greenhouse gas emissions trading scheme in New Zealand that supports and encourages global efforts to reduce the emission of greenhouse gases by— (i)  assisting New Zealand to meet its international obligations under the Convention and the Protocol; and (ii)  reducing New Zealand’s net emissions of those gases to below business-as-usual levels; and 
(c)  provide for the imposition, operation, and administration of a levy on specified synthetic greenhouse gases contained in motor vehicles and also another levy on other goods to support and encourage global efforts to reduce the emission of those gases by— (i)  assisting New Zealand to meet its international obligations under the Convention and the Protocol; and (ii)  reducing New Zealand’s net emissions of those gases to below business-as-usual levels. 
(2) [Repealed] 
(2)  A person who exercises a power or discretion, or carries out a duty, under this Act must exercise that power or discretion, or carry out that duty, in a manner that is consistent with the purpose of this Act. 
(3)  For the purposes of this section, business-as-usual levels means the levels of New Zealand’s greenhouse gas emissions, estimated by the Minister or the EPA at any particular point in time, as if the greenhouse gas emissions trading scheme provided for under this Act had not been implemented. 
Section 3(1): substituted, on 26 September 2008, by section 5 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85). 
Section 3(1)(b): replaced, on 1 January 2013, by section 5 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 3(1)(c): inserted, on 1 January 2013, by section 5 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 3 first subsection (2): repealed, on 8 December 2009, by section 6(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57). 
Section 3(3): added, on 8 December 2009, by section 6(2) of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57). 
Section 3(3): amended, on 5 December 2011, pursuant to section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 

Legal Area
Objectives
Cross-cutting Categories
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3a - Treaty Of Waitangi (Te Tiriti O Waitangi)

In order to recognise and respect the Crown’s responsibility to give effect to the principles of the Treaty of Waitangi,—
(a) with respect to section 2B (which relates to Orders in Council in relation to Part 5 of Schedule 3), before recommending the making of an Order in Council under section 2A(8) or (9), the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minister or chief executive likely to have an interest in the order:
(b) with respect to section 75 (which relates to consultation on a pre-1990 forest land allocation plan), before making a recommendation under sec- tion 72, the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minis- ter or chief executive likely to have an interest in the pre-1990 forest land allocation plan:
(c) with respect to section 76 (which relates to consultation on a fishing al- location plan), before making a recommendation under section 74, the Minister must consult, or be satisfied that the chief executive has consul- ted, representatives of iwi and Māori that appear to the Minister or chief executive likely to have an interest in the fishing allocation plan:
(d) with respect to section 161 (which relates to the appointment and con- duct of a review panel),—
(i) if the Minister initiates a review under section 160(1) or 269(1) and appoints an independent panel under section 160(3) or 269(3), the Minister must ensure that the review panel has at least 1 mem- ber who, in the Minister’s opinion, has the appropriate knowledge, skill, and experience relating to the principles of the Treaty of Waitangi and tikanga Māori to conduct the review; and
(ii) the review panel must consult with the representatives of iwi and Māori that appear to the panel likely to have an interest in the re- view; and
(iii) the terms of reference for the review panel must incorporate refer- ence to the principles of the Treaty of Waitangi:
(e) with respect to section 161G (which relates to regulation-making powers in relation to eligible agricultural activities), before recommending the making of a regulation under section 161G(1), the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minister or chief executive likely to have an interest in the regulation: (f) with respect to section 162 (which relates to regulations adding further activity to Part 2 of Schedule 4), before recommending the making of a regulation under section 162(1), the Minister must consult, or be satis- fied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minister or chief executive likely to have an in- terest in the regulation:
(g) with respect to section 163 (which relates to regulations relating to meth- odologies and verifiers), before recommending the making of a regula- tion under section 163(1), the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minister or chief executive likely to have an interest in the regulation:
(h) with respect to section 164 (which relates to regulations relating to unique emissions factors), before recommending the making of a regula- tion under section 164, the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that ap- pear to the Minister or chief executive likely to have an interest in the regulation:
(i) with respect to section 224 (which relates to the gazetting of targets), be- fore the Minister may set, amend, or revoke a target, the Minister must consult, or be satisfied that the chief executive has consulted, representa- tives of iwi and Māori that appear to the Minister or chief executive like- ly to have an interest in the target:
(j) with respect to section 225 (which relates to regulations relating to tar- gets), before recommending the making of a regulation under section 225(1), the Minister must consult, or be satisfied that the chief executive has consulted, representatives of iwi and Māori that appear to the Minis- ter or chief executive likely to have an interest in the regulation.
Section 3A: inserted, on 8 December 2009, by section 7 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 3A(d)(i): amended, on 1 January 2013, by section 6 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 3A(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Principles
Cross-cutting Categories
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5 - Act Binds The Crown

This Act binds the Crown.

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Duties and powers of national governments

6 - Minister Of Finance May Direct Registrar Regarding Establishment

The Minister of Finance may, on behalf of the Crown,—
(a) direct the Registrar to establish or close Crown holding accounts:
(b) direct the Registrar to transfer units to any holding account in the Regis- try or to an overseas registry:
(c) buy or sell units, or otherwise acquire or dispose of units:
(d) enter into agreements to buy or sell units, or otherwise acquire or dis- pose of units, with any person (including any other Party):
(e) buy or sell, or enter into any agreement to buy or sell, or otherwise ac- quire or dispose of, any financial derivatives or other financial instru- ments relating to units or in connection with transactions relating to units:
(f) appoint agents to conduct the activities referred to in paragraphs (a) to (e) on the terms and conditions that the Minister of Finance thinks fit.
Section 6 heading: amended, on 8 December 2009, by section 9(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 6(a): amended, on 8 December 2009, by section 9(2) of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

6a - Minister’S Power To Sell By Auction

If regulations are made under section 30G(1)(p), the Minister may, on behalf of the Crown,—
(a) sell New Zealand units by auction within a prescribed overall limit:
(b) appoint agents to conduct the sale on the terms and conditions that the Minister thinks fit.
Section 6A: inserted, on 1 January 2013, by section 9 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

7 - Minister Of Finance May Give Directions To Registrar Regarding Accounts And Audits

(1) The Minister of Finance may give directions to the Registrar to—
(a) establish the following accounts in the Registry for the Crown:
(i) a sink cancellation account:
(ii) a non-compliance cancellation account:
(iii) a general cancellation account:
(iv) a retirement account:
(v) a long-term certified emission reduction replacement account:
(vi) a temporary certified emission reduction replacement account:
(vii) a surrender account:
(viii) a conversion account:
(b) issue assigned amount units in the Registry:
(c) issue removal units or emission reduction units:
(d) transfer, subject to any prescribed restriction or prohibition, units (other than long-term certified emission reduction units or temporary certified emission reduction units) from holding accounts to the general cancella- tion account, the long-term certified emission reduction replacement ac- count, the non-compliance cancellation account, the retirement account, the surrender account, the conversion account, the temporary certified emission reduction replacement account, or the sink cancellation ac- count:
(da) transfer long-term certified emission reduction units or temporary certi- fied emission reduction units from holding accounts to the general can- cellation account, the long-term certified emission reduction replacement account, the temporary certified emission reduction replacement ac- count, or the retirement account:
(db) transfer Kyoto units from the surrender account to a Crown holding ac- count if the units are not required, at the time of the transfer, to meet—
(i) New Zealand’s international obligations; or
(ii) any equivalent domestic targets:
(e) carry-over assigned amount units, certified emission reduction units, and emission reduction units held in holding accounts:
(2) Despite subsection (1), or any regulations made under this Act, the Minister of Finance may not give a direction to transfer units from an account held by an account holder other than the Crown to another account in the Registry, un- less—
(a) the Minister of Finance has the written consent of the account holder; or (b) if written consent is not given, the Minister of Finance gives the account holder reasonable notice and—
(i) the transfer is required to comply with New Zealand’s obligations under the Protocol; or
(ii) the account holder has failed to comply with Part 2 or any regula- tions made under section 30G; or
(c) section 30F(3) applies.
(3) For the purposes of subsection (2)(b)(i), reasonable notice means sufficient opportunity in the circumstances for the relevant account holder to make a written submission to the Minister of Finance on the transfer of the units before the units are transferred.
Section 7(1)(a)(v): added, on 19 November 2007, by section 6(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(a)(vi): added, on 19 November 2007, by section 6(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(a)(vii): added, on 26 September 2008, by section 7(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(1)(a)(viii): added, on 26 September 2008, by section 7(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(1)(b): substituted, on 19 November 2007, by section 6(2) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(d): substituted, on 19 November 2007, by section 6(3) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(d): amended, on 26 September 2008, by section 7(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(1)(d): amended, on 26 September 2008, by section 7(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(1)(da): inserted, on 19 November 2007, by section 6(3) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(db): inserted, on 1 January 2013, by section 10 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 7(1)(e): substituted, on 19 November 2007, by section 6(4) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 7(1)(e): amended, on 26 September 2008, by section 7(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(2): added, on 19 November 2007, by section 6(5) of the Climate Change Response Amend- ment Act 2006 (2006 No 59).
Section 7(2)(b): substituted, on 26 September 2008, by section 7(5) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(2)(c): added, on 26 September 2008, by section 7(5) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 7(3): added, on 19 November 2007, by section 6(5) of the Climate Change Response Amend- ment Act 2006 (2006 No 59).

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Duties and powers of national governments

8 - Registrar Must Give Effect To Directions Of Minister Of Finance

(1) The Registrar must give effect to any directions given by the Minister of Fi- nance under section 6 or section 7 in accordance with, and subject to, the pro- cedures set out in subpart 2 of this Part and regulations made under section 30G.
(2) To avoid doubt, the Crown Entities Act 2004 does not apply to a direction by
the Minister of Finance to the Registrar.
Section 8(1): amended, on 26 September 2008, by section 8 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 8(2): added, on 5 December 2011, by section 5 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Duties and powers of national governments

8a - Minister Of Finance Must Publish Directions

As soon as practicable after giving a direction under section 6 or 7, the Minister of Finance must publish a copy of the direction on the Registry’s Internetsite.
Section 8A: inserted, on 19 November 2007, by section 7 of the Climate Change Response Amend- ment Act 2006 (2006 No 59).

Legal Area
Economic instruments Emissions trading
Cross-cutting Categories
Duties and powers of national governments

9 - Minister Of Finance May Obtain Information From Inventory Agency

For the purposes of managing the Crown’s holding of units and discharging New Zealand’s obligations under section 32(1)(b), the Minister of Finance may, as and when he or she thinks fit,—
(a) direct the inventory agency to provide information estimating New Zea- land’s human-induced emissions of greenhouse gases by sources and re- movals by sink activities:
(b) direct the Registrar to provide information on those units, including, but not limited to, information indicating—
(i) how many units the Crown holds; and
(ii) how many units the Crown has issued or acquired, transferred, re- tired, replaced, cancelled, and carried-over.
Section 9: amended, on 19 November 2007, by section 8(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 9(b)(ii): amended, on 26 September 2008, by section 9 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 9(b)(ii): amended, on 19 November 2007, by section 8(2)(a) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 9(b)(ii): amended, on 19 November 2007, by section 8(2)(b) of the Climate Change Re- sponse Amendment Act 2006 (2006 No 59).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Economic instruments Emissions trading
Cross-cutting Categories
Duties and powers of national governments

9a - Functions Of Chief Executive

The functions of the chief executive are to—
(a) advise the Minister; and
(b) be the inventory agency; and
(c) publish information on the Internet in accordance with this Act.
Section 9A: inserted, on 5 December 2011, by section 6 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Advisory body on climate change Body responsible for national inventory and reporting
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

9b - Delegation By Chief Executive

(1) The chief executive may delegate any of his or her functions, duties, and powers under this Act to the EPA.
(2) Section 41 of the State Sector Act 1988 applies to a delegation under this section as if the EPA were an employee of the chief executive.
Section 9B: inserted, on 5 December 2011, by section 6 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Establishing or designating national climate bodies and functions
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

10 - Purpose Of Registry

(1) The purpose of the Registry in relation to Kyoto units is to—
(a) ensure the accurate, transparent, and efficient accounting of—
(i) the issue, holding, transfer, retirement, surrender, and cancellation of Kyoto units; and
(ii) the carry-over of assigned amount units, certified emission reduc- tion units, and emission reduction units; and
(iii) the replacement of expired long-term certified emission reduction units and expired temporary certified emission reduction units; and
(b) ensure, in accordance with Article 7.4 of the Protocol, the accurate, transparent, and efficient exchange of information between—
(i) the Registry and overseas registries; and
(ii) the Registry and the international transaction log.
(c) [Repealed]
(2) The purpose of the Registry in relation to New Zealand units and approved overseas units is to ensure—(a) the accurate, transparent, and efficient accounting of—
(i) the issue of New Zealand units; and
(ii) the holding, transfer, surrender, and cancellation of New Zealand units and approved overseas units; and
(iii) the conversion of New Zealand units into assigned amount units; and
the accurate, transparent, and efficient exchange of information between the Registry and overseas registries.
 (3) The purpose of the Registry in relation to all units is to facilitate the exchange of information between those persons with functions, duties, and powers under this Act to enable all of them to perform their functions and duties, and exer- cise their powers.
Section 10(1): amended, on 26 September 2008, by section 10(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(a): amended, on 1 January 2013, by section 11 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 10(1)(a): amended, on 26 September 2008, by section 10(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(a)(i): amended, on 26 September 2008, by section 10(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(a)(i): amended, on 26 September 2008, by section 10(4) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(a)(i): amended, on 19 November 2007, by section 9(2) of the Climate Change Re- sponse Amendment Act 2006 (2006 No 59).
Section 10(1)(a)(iii): added, on 19 November 2007, by section 9(3) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 10(1)(b)(ii): amended, on 26 September 2008, by section 10(5) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(b)(ii): amended, on 26 September 2008, by section 10(6) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(1)(c): repealed, on 26 September 2008, by section 10(7) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(2): added, on 26 September 2008, by section 10(8) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 10(3): added, on 26 September 2008, by section 10(8) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

11 - Epa To Appoint Registrar

The EPA must appoint an employee of the EPA as the Registrar.
Section 11: substituted, on 5 December 2011, by section 7 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Body responsible for national inventory and reporting Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

12 - Registrar Responsible For Registry

The Registrar is responsible for the operation, on behalf of the Crown, of the Registry.
Section 12: amended, on 5 December 2011, by section 8 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Body responsible for national inventory and reporting Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

13 - Registrar May Refuse Access To, Or Suspend Operation Of, Registry

The Registrar may refuse access to the Registry, or otherwise suspend the oper- ation of the Registry (in whole or in part),—
(a) for maintenance; or
(b) in response to technical difficulties; or
(c) to ensure the security or integrity of the Registry; or
(d) to give effect to New Zealand’s international obligations.
Section 13: substituted, on 19 November 2007, by section 10 of the Climate Change Response Amendment Act 2006 (2006 No 59).

Legal Area
Body responsible for national inventory and reporting Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

14 - Registrar Must Give Effect To Directions

The Registrar must give effect to any direction relating to the transfer of units from a Crown holding account (or in the case of reimbursement, from a surrender account) to the holding account of an eligible person or a participant (or, if required, in the prescribed circumstances to another holding account notified by one of those persons) that is given by a Minister authorised to give such directions in accordance with a provision in Part 4 or 5 of this Act or the EPA.
Section 14: substituted, on 8 December 2009, by section 10 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 14: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Body responsible for national inventory and reporting Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

15 - Registrar To Allocate Unique Numbers

(1) The Registrar must, in accordance with regulations made under this Act,—
(a) allocate a unique account number to each account when the account is created; and
(b) allocate a unique serial number to—
(i) each assigned amount unit when the Registrar records the initial assigned amount; and
(ii) each removal unit when the Registrar issues the removal unit.
(1A) The Registrar may, subject to regulations made under this Part, allocate a unique serial number to—
(i) a New Zealand unit; or
(ii) an approved overseas unit; or
(iii) a class or subclass of New Zealand units; or (iv) a class or subclass of approved overseas units.
(2) If the Minister of Finance directs the Registrar to issue emission reduction units under section 7, the Registrar must convert the assigned amount units or re- moval units specified by the Minister of Finance into emission reduction units by—
(a) giving the emission reduction units the serial numbers of the units from which the emission reduction units are being converted; and
(b) replacing the identifiers on the converted units with identifiers that des- ignate that the converted units are emission reduction units.
Section 15 heading: amended, on 26 September 2008, by section 13(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 15(1A): inserted, on 26 September 2008, by section 13(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Emissions trading
Cross-cutting Categories
Designating and establishing national bodies Duties and powers of national governments

16 - Carry-Over Of Certain Kyoto Units

(1) An account holder may, subject to regulations made under this Act, apply to the Registrar to carry-over assigned amount units, certified emission reduction units, or emission reduction units held in that account holder’s holding account.
(2) Long-term certified emission reduction units, removal units, and temporary
certified emission reduction units may not be carried-over.
Section 16: substituted, on 19 November 2007, by section 12 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 16 heading: amended, on 26 September 2008, by section 14(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 16(1): amended, on 26 September 2008, by section 14(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 16(2): amended, on 26 September 2008, by section 14(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

17 - Commitment Period Reserve

(1) Despite anything in this Act, the Registrar may not transfer or cancel Kyoto units if the transfer or cancellation would cause the total of the Kyoto units in all holding accounts and the retirement account in the unit register, excluding those Kyoto units subject to a notification from the international transaction log under section 21(3), to fall below the commitment period reserve.
(2) This section does not apply to transfers or cancellations of Kyoto units that the
Registrar has issued as emission reduction units that were verified by the supervisory committee.
Section 17(1): substituted, on 26 September 2008, by section 15(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 17(2): amended, on 26 September 2008, by section 15(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

17a - Power Of Registrar To Delegate Unit Register

(1) The Registrar may, in writing, delegate to any person who is employed by the EPA or in the State services all or any of the functions, duties, and powers ex- ercisable by the Registrar under this Act, except this power of delegation.
(2) Subject to any general or special directions given or conditions specified at any time by the Registrar, the person to whom any functions, duties, or powers are delegated under this section must perform and may exercise those functions, duties, and powers in the same manner and with the same effect as if they had been conferred on that person directly by a section of this Act and not by dele- gation.
(3) Every person purporting to act under any delegation under this section is, in the absence of proof to the contrary, presumed to be acting in accordance with the terms of the delegation.
(4) Any delegation under this section may be to a specified person or to persons of a specified class, or may be to the holder or holders for the time being of a spe- cified office or specified classes of offices.
(5) Every delegation under this section is revocable in writing at will by the Regis- trar, and no such delegation prevents the exercise of any function, duty, or power by the Registrar.
(6) Every delegation under this section, until revoked, continues in force according to its tenor, even if the Registrar by whom it was made has ceased to hold office.
(7) For the purposes of this section, State services has the same meaning as in
section 2 of the State Sector Act 1988.
Section 17A: inserted, on 8 December 2009, by section 11 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 17A(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emissions trading
Cross-cutting Categories
-

18 - Form And Content Of Unit Register

(1) The Registry must have a unit register that is—
(a) in electronic form; and
(b) accessible via the Registry’s Internet site; and
(c) operated at all times, unless the Registrar suspends its operation (in whole or in part) under section 13 or as prescribed in regulations.
(2) The unit register must contain—
(a) a record of the holdings of units in holding accounts in New Zealand; and
(b) the particulars of transactions, including, but not limited to,—
(i) the issue, transfer, retirement, surrender, conversion, and cancella- tion of units; and
(ii) the carry-over of assigned amount units, certified emission reduc- tion units, and emission reduction units; and
(iii) the replacement of long-term certified emission reduction units and temporary certified emission reduction units; and
(c) any other matters that are required to be registered under this Act or regulations made under this Act.
 (3) A unit recorded in the unit register is—
(a) indivisible with respect to the issue, holding, transfer, retirement, re- placement, surrender, carry-over, cancellation, and conversion of a unit within the unit register; and
(b) transferable, subject to any regulations made under this Act,—
(i) within the unit register; or
(ii) between the unit register and overseas registries.
Section 18(1)(b): amended, on 19 November 2007, by section 13(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 18(2)(b)(i): amended, on 26 September 2008, by section 16(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18(2)(b)(i): amended, on 19 November 2007, by section 13(2) of the Climate Change Re- sponse Amendment Act 2006 (2006 No 59).
Section 18(2)(b)(iii): added, on 19 November 2007, by section 13(3) of the Climate Change Re- sponse Amendment Act 2006 (2006 No 59).
Section 18(3): added, on 19 November 2007, by section 13(4) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 18(3)(a): substituted, on 26 September 2008, by section 16(2) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

18a - Opening Holding Accounts

(1) Any person may submit an application to the Registrar to open 1 or more hold- ing accounts in the unit register by using the form and paying the fees (if any) prescribed in regulations made under this Act.
(2) The Registrar may approve the opening of a holding account subject to any regulations made under this Act.
(3) If the Registrar approves an application to open a holding account, the Regis- trar must, as soon as practicable,—
(a) open a holding account in the applicant’s name; and
(b) provide the applicant with an account number.
(4) If the application is incomplete, the Registrar must, as soon as practicable, ask the applicant to provide the information or fee (if any) that is required to make the application complete. (5) The Registrar may refuse to provide a holding account to any applicant who provides an incomplete application.
(6) A holding account is subject to any regulations made under this Act.
Section 18A: inserted, on 19 November 2007, by section 14 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 18A(3)(b): amended, on 26 September 2008, by section 17 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

18b - Closing Holding Accounts

(1) An account holder may submit a request to the Registrar to close 1 or more of that account holder’s holding accounts in the unit register by using the form and paying the fee (if any) prescribed in regulations made under this Act.
(2) The EPA may give a direction to the Registrar to close an account holder’s holding account—
(a) if the EPA has the written consent of the account holder; or
(b) where written consent is not given,—
(i) if the EPA has given the account holder reasonable notice; and
(ii) if—
(A) the closure is required to comply with New Zealand’s obli- gations under the Protocol; or
(B) the account holder has failed to comply with this Part or any regulations made regarding the matters specified in sec- tion 30G; or
(C) the EPA is satisfied that the account holder no longer re- quires the account.
(3) If there are any units remaining in a holding account when it is closed,—
(a) the units are forfeited to the Crown; and
(b) the Registrar must, as soon as practicable, transfer the units to a Crown holding account.
(4) If a request is incomplete, the Registrar must, as soon as practicable, ask the account holder to provide the information or fee (if any) that is required to make the request complete.
(5) The Registrar may not close a holding account if the account holder provides an incomplete request.
(6) For the purposes of subsection (2)(b)(i), reasonable notice means sufficient opportunity in the circumstances to—
(a) transfer the units to another account before the holding account that is the subject of the closure direction is closed; or
(b) in the case of non-compliance, comply with this Part or any regulations made under section 30G; or
(c) if the EPA is satisfied that an account holder no longer requires a holding account, make a written submission to the EPA, before the account is closed, regarding the account holder’s (1) An account holder may submit a request to the Registrar to close 1 or more of that account holder’s holding accounts in the unit register by using the form and paying the fee (if any) prescribed in regulations made under this Act.
(2) The EPA may give a direction to the Registrar to close an account holder’s holding account—
(a) if the EPA has the written consent of the account holder; or
(b) where written consent is not given,—
(i) if the EPA has given the account holder reasonable notice; and
(ii) if—
(A) the closure is required to comply with New Zealand’s obli- gations under the Protocol; or
(B) the account holder has failed to comply with this Part or any regulations made regarding the matters specified in sec- tion 30G; or
(C) the EPA is satisfied that the account holder no longer re- quires the account.
(3) If there are any units remaining in a holding account when it is closed,—
(a) the units are forfeited to the Crown; and
(b) the Registrar must, as soon as practicable, transfer the units to a Crown holding account.
(4) If a request is incomplete, the Registrar must, as soon as practicable, ask the account holder to provide the information or fee (if any) that is required to make the request complete.
(5) The Registrar may not close a holding account if the account holder provides an incomplete request.
(6) For the purposes of subsection (2)(b)(i), reasonable notice means sufficient opportunity in the circumstances to—
(a) transfer the units to another account before the holding account that is the subject of the closure direction is closed; or
(b) in the case of non-compliance, comply with this Part or any regulations made under section 30G; or need to retain the account.
(7) The Registrar must give effect to any directions given by the EPA under sub-
section (2) in accordance with, and subject to, the procedures set out in this
subpart and any regulations made under section 30G.
Section 18B: inserted, on 19 November 2007, by section 14 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 18B(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18B(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18B(2)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18B(2)(b)(ii)(B): amended, on 26 September 2008, by section 18(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18B(2)(b)(ii)(B): amended, on 26 September 2008, by section 18(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18B(2)(b)(ii)(C): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 18B(6): substituted, on 26 September 2008, by section 18(4) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18B(6)(c): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18B(7): added, on 8 December 2009, by section 12 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 18B(7): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emissions trading
Cross-cutting Categories
-

18c - Transfer Of Units

(1) An account holder may, by using the form and paying the fees (if any) pre- scribed in regulations made under this Act, apply to the Registrar to transfer units from that account holder’s holding account to another account in—
(a) the unit register; or
(b) an overseas registry.
(2) The Registrar must transfer the specified units as requested, subject to any regulations made under this Act.
(3) Despite subsection (2), if the Registrar is asked to transfer Kyoto units held in an account holder’s holding account to a retirement account, the Registrar must—
(a) seek a direction from the Minister of Finance as to whether the units may be transferred to a retirement account; and
(b) transfer the units to a retirement account if the Minister of Finance so di- rects.
(4) An account holder who receives units is under no obligation to initiate any registration process.
Section 18C: inserted, on 19 November 2007, by section 14 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 18C(3): amended, on 26 September 2008, by section 19(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18C(3): amended, on 26 September 2008, by section 19(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18C(3)(a): amended, on 26 September 2008, by section 19(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18C(3)(b): amended, on 26 September 2008, by section 19(4) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

18ca - Effect Of Surrender, Retirement, Cancellation, And Conversion

(1) A unit that is transferred to a cancellation account may not be further transfer- red, retired, surrendered, carried-over, or cancelled.
(2) A Kyoto unit that is transferred to a retirement account may not be further transferred, retired, surrendered, carried-over, or cancelled.
(3) A Kyoto unit that is transferred to a surrender account may only be further transferred, in accordance with—
(a) a direction from the Minister of Finance, to—
(i) a retirement account or a cancellation account; or
(ii) a Crown holding account under section 7(1)(db); or
(b) a direction of the EPA given under section 124, to a participant’s holding account.
(4) A New Zealand unit or an approved overseas unit that is transferred to a sur- render account may only be further transferred in accordance with a direction of the EPA given under section 124.
(5) A New Zealand unit that is transferred to a conversion account may not be sur-
rendered, cancelled, or otherwise further transferred except as required by sec-
tion 30E(4)(b).
Section 18CA: inserted, on 26 September 2008, by section 20 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18CA(3): substituted, on 8 December 2009, by section 13 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 18CA(3)(a): replaced, on 1 January 2013, by section 12 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 18CA(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18CA(4): substituted, on 8 December 2009, by section 13 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 18CA(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emissions trading
Cross-cutting Categories
-

18cb - Restriction On Surrender Of Assigned Amount Units

(1) No participant may surrender, or permit to be surrendered, an imported as- signed amount unit to meet the participant’s obligations under section 63 unless the assigned amount unit meets the conditions or requirements prescribed in regulations made under this Part.
(2) In this section and section 18CD, imported assigned amount unit means an
assigned amount unit that is issued out of the initial assigned amount of a Party other than New Zealand.
Section 18CB: inserted, on 26 September 2008, by section 20 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

18cc - Restriction On Surrender Of Assigned Amount Units Issued During

(1) No participant may surrender, or permit to be surrendered, a CP1 imported as- signed amount unit to meet the participant’s obligations under section 63 in re- spect of any emissions from any activities listed in Schedule 3 or 4 carried out by the participant after 31 December 2012.
(2) In this section and sections 18CD and 19, CP1 imported assigned amount unit means an assigned amount unit that is issued out of the initial assigned amount of a Party, other than New Zealand, during the first commitment period.
Section 18CC: inserted, on 26 September 2008, by section 20 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

18cd - Effect Of Surrendering Restricted Assigned Amount Units

(1) This section applies if at any time the Registrar discovers that—
(a) an imported assigned amount unit has been transferred to a surrender ac- count that does not meet any of the conditions or requirements pre- scribed in regulations made under this Part; or
(b) a CP1 imported assigned amount unit has been transferred to a surrender account to meet a participant’s obligations under section 63 in respect of any emissions from any activities listed in Schedule 3 or 4 carried out by the participant after 31 December 2012.
(2) If this section applies, the Registrar must—
(a) reverse the transfer; and
(b) notify the participant and the EPA that the transfer has been reversed.
(3) If a transfer is reversed under subsection (2),—
(a) the EPA must treat the transfer as never taking place for the purpose of assessing whether a participant has surrendered the required number of units by the due date as required under any section of this Act; and (b) if the EPA considers that the person has not surrendered the required number of units by the due date, give a notice to the participant under section 134(3)(a).
Section 18CD: inserted, on 26 September 2008, by section 20 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 18CD(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18CD(3)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 18CD(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emissions trading
Cross-cutting Categories
-

18d - Succession

(1) This section applies if an account holder—
(a) is a natural person and dies; or
(b) is not a natural person and is wound up, liquidated, dissolved, or other- wise ceases to exist.
(2) If this section applies, the person listed on the holding account as the account holder’s representative may operate the holding account until—
(a) a successor is determined; and
(b) the Registrar is informed of that determination in writing.
(3) If a successor is determined, and the Registrar is informed of that determin-
ation in writing, the Registrar must register the successor as the account holder.
Section 18D: inserted, on 19 November 2007, by section 14 of the Climate Change Response Amendment Act 2006 (2006 No 59).

Legal Area
Emissions trading
Cross-cutting Categories
-

18e - Trusts, Representatives, And Assignees Of Bankrupts

(1) Notice of a trust, whether express, implied, or constructive, may not be entered on the unit register except in accordance with subsection (1A).
(1A) If the trustees of a trust apply to open a holding account under section 18A, then—
(a) the trustees may specify the name of the trust as the name of the holding account; and
(b) the Registrar may enter on the unit register the name of the trust as the name of the holding account.
(2) Despite anything in section 18D, the existence of a representative that may op- erate the holding account of an account holder who has died, or that has been wound up, liquidated, or dissolved, or otherwise has ceased to exist, does not constitute notice of a trust.
(3) The assignee of the property of a bankrupt may be entered on the unit register as the assignee of the bankrupt’s units.
Section 18E: inserted, on 19 November 2007, by section 14 of the Climate Change Response Amend- ment Act 2006 (2006 No 59).
Section 18E(1): substituted, on 8 December 2009, by section 14 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 18E(1A): inserted, on 8 December 2009, by section 14 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Emissions trading
Cross-cutting Categories
-

19 - Retirement Of Kyoto Units By The Crown

(1) The Crown may offset each tonne of carbon dioxide equivalent of human-in- duced greenhouse gas emissions, emitted from sources listed in Annex A of the Protocol, by transferring a Kyoto unit to the retirement account.
(2) Despite subsection (1), the Crown may not retire a CP1 imported assigned amount unit to offset any carbon dioxide equivalent of human-induced green- house gas emissions that are emitted after 31 December 2012 from sources listed in Annex A of the Protocol.
(3) New Zealand units and approved overseas units may not be retired.
Section 19: substituted, on 26 September 2008, by section 21 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

20 - Transactions Must Be Registered

(1) A transaction to issue, transfer, cancel, retire, surrender, convert, or replace units must be registered on the unit register.
(2) However, the Registrar may not register a transaction on the unit register if—
(a) the Registrar receives a notification from the international transaction log that there is a discrepancy with the transaction; or
(b) the transaction is not submitted in the prescribed form; or
(c) the prescribed fees (if any) have not been paid to the Registrar (unless arrangements for payment have been made in accordance with regula- tions made under this Act).
Section 20(1): amended, on 26 September 2008, by section 22(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 20(1): amended, on 19 November 2007, by section 15(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 20(2): substituted, on 19 November 2007, by section 15(2) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 20(2)(a): amended, on 26 September 2008, by section 22(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

21 - Registration Procedure For Kyoto Units

(1) On receipt of a direction in relation to Kyoto units given by the Minister authorised to give the direction under a provision of this Act or the EPA, or an application for the registration of a transaction in relation to Kyoto units by an account holder that is completed to the satisfaction of the Registrar and in ac- cordance with any regulations made under this Act, the Registrar must— (a) create a unique transaction number; and
(b) if the proposed transaction concerns the international transaction log, send a record of the proposed transaction to the international transaction log if required to do so by the international transaction log; and
(c) if the proposed transaction does not concern the international transaction log,—
(i) record in the unit register the particulars of the transaction set out in the direction or the application; and
(ii) send electronic notification that the transaction has been recorded in the unit register to,—
(A) in the case of a direction, the Minister or the EPA who gave the direction and, if the direction specifies that Kyoto units are to be transferred to a holding account of an account holder other than the Crown, the account holder:
(B) in the case of an application, the account holder who sub- mitted the application and the account holder specified in the application as the account holder to whose holding ac- count Kyoto units are to be transferred.
(2) If the Registrar sends a record of the proposed transaction to the international transaction log under subsection (1)(b) and receives notification back from the international transaction log that there are no discrepancies in the transaction, the Registrar must, as soon as practicable,—
(a) record in the unit register the particulars of the transaction set out in the direction or the application; and
(b) send notification that the transaction has been recorded in the unit regis- ter to the international transaction log; and
(c) send electronic notification that the transaction has been recorded in the unit register to,—
(i) in the case of a direction, the Minister or the EPA who gave the direction; or
(ii) in the case of an application, the account holder.
(3) If the Registrar receives a notification from the international transaction log that there is a discrepancy in a transaction in relation to Kyoto units, the Regis- trar—
(a) may not register the transaction; and
(b) must terminate the transaction; and
(c) must give notification of the termination, as soon as practicable, to the international transaction log; and
(d) send electronic notification that the transaction has been terminated to,—
(i) in the case of a direction, the Minister or the EPA who gave the direction; or
(ii) in the case of an application, the account holder.(4) This section does not apply to the carry-over of assigned amount units, certified emission reduction units, and emission reduction units.
Section 21 heading: amended, on 26 September 2008, by section 23(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(1): substituted, on 19 November 2007, by section 16(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 21(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 21(1): amended, on 26 September 2008, by section 23(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(1): amended, on 26 September 2008, by section 23(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(1)(a): amended, on 8 December 2009, by section 15(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21(1)(b): substituted, on 26 September 2008, by section 23(4) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(1)(c): added, on 26 September 2008, by section 23(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(1)(c)(ii)(A): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 21(1)(c)(ii)(A): amended, on 8 December 2009, by section 15(3) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21(2): substituted, on 26 September 2008, by section 23(5) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(2)(c)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 21(2)(c)(i): amended, on 8 December 2009, by section 15(4) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21(3): amended, on 26 September 2008, by section 23(6) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(3): amended, on 26 September 2008, by section 23(7) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(3)(c): substituted, on 26 September 2008, by section 23(8) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(3)(d): added, on 26 September 2008, by section 23(8) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21(3)(d)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 21(3)(d)(i): amended, on 8 December 2009, by section 15(5) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21(4): amended, on 26 September 2008, by section 23(9) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

21a - Electronic Registration

A direction to the Registrar by the Minister or the EPA under a provision of this Act or an application by an account holder to register a transaction must be—
(a) made electronically in the prescribed form via the Registry’s Internet site, and contain the particulars specified in the form; and
(b) accompanied by the fee (if any) prescribed in regulations made under this Act; and
(c) made in accordance with regulations made under this Act.
Section 21A: inserted, on 19 November 2007, by section 17 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 21A: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).
Section 21A: amended, on 8 December 2009, by section 17 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Emissions trading
Cross-cutting Categories
-

21aa - Registration Procedure For New Zealand Units And Approved Overseas Unit

(1) On receipt of a direction in relation to New Zealand units or approved overseas units given by a Minister authorised to give the direction under a provision of this Act or the EPA, or an application for the registration of a transaction in re- lation to New Zealand units or approved overseas units by an account holder, which is completed to the satisfaction of the Registrar and in accordance with any regulations made under this Act, the Registrar must—
(a) create a unique transaction number; and
(b) if the proposed transaction concerns an overseas registry, send a record of the proposed transaction to the overseas registry if required to do so by the overseas registry; and
(c) if the proposed transaction does not concern an overseas registry,—
(i) record in the unit register the particulars of the transaction set out in the direction or the application; and
(ii) send electronic notification that the transaction has been recorded in the unit register to,—
(A) in the case of a direction, the Minister or the EPA who gave the direction and, if the direction specifies that New Zea- land units or approved overseas units are to be transferred to the holding account of an account holder other than the Crown, the account holder:
(B) in the case of an application, the account holder who sub- mitted the application and the account holder specified in the application as the account holder to whose holding ac- count New Zealand units or approved overseas units are to be transferred.
(2) If the Registrar sends a record of the proposed transaction to an overseas regis- try under subsection (1)(b) and receives notification back from the overseas registry that there are no discrepancies in the transaction, the Registrar must, as soon as practicable,—
(a) record in the unit register the particulars of the transaction set out in the direction or the application; and
(b) send notification to the overseas registry that the transaction has been re- corded in the unit register; and
(c) send electronic notification that the transaction has been recorded in the unit register to,—
(i) in the case of a direction, the Minister or the EPA who gave the direction; or
(ii) in the case of an application, the account holder. (3) If the Registrar receives a notification from the overseas registry that there is a discrepancy in a proposed transaction in relation to New Zealand units or ap- proved overseas units, the Registrar—
(a) may not register the transaction; and
(b) must terminate the transaction; and
(c) must notify the overseas registry of the termination; and
(d) send electronic notification that the transaction has been terminated to,—
(i) in the case of a direction, the Minister or the EPA who gave the direction; or
(ii) in the case of an application, the account holder.
Section 21AA: inserted, on 26 September 2008, by section 24 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 21AA(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 21AA(1)(c)(ii)(A): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 21AA(1)(c)(ii)(A): amended, on 8 December 2009, by section 16(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21AA(2)(c)(i): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 21AA(2)(c)(i): amended, on 8 December 2009, by section 16(3) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 21AA(3)(d)(i): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 21AA(3)(d)(i): amended, on 8 December 2009, by section 16(4) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Emissions trading
Cross-cutting Categories
-

21b - Defective Applications

(1) If an application is defective, the Registrar may—
(a) [Repealed]
(b) direct, in writing by electronic notification, the applicant to correct the defect within a specified period of time.
(2) If a direction to correct a defect is not complied with within the specified period of time, the Registrar may refuse to—
(a) proceed with the registration; or
(b) register the transaction.
(3) Any fees paid to the Registrar in relation to an uncorrected defective applica- tion are forfeited.
Section 21B: inserted, on 19 November 2007, by section 17 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 21B(1)(a): repealed, on 26 September 2008, by section 25 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

22 - Transactions Take Effect When Registered

(1) A transaction takes effect when it is registered.
(2) A transaction is registered when the Registrar—
(a) assigns a registration number, date, and time, and other information that may be required by this Act, to the transaction; and
(b) enters those particulars in the unit register.

Legal Area
Emissions trading
Cross-cutting Categories
-

23 - Receiving Kyoto Units From Overseas Registries

(1) If the Registrar receives notification from an overseas registry of a proposal to transfer Kyoto units to an account in the Registry, the Registrar must register the transaction.
(a) [Repealed]
(b) [Repealed]
(2) If the Registrar receives notification from an overseas registry of a proposal to transfer Kyoto units to an account in the Registry and receives notification from the international transaction log that there is a discrepancy, the Regis- trar—
(a) may not register the transaction; and
(b) must terminate the transaction; and
(c) must notify the international transaction log of the termination.
(3) A transfer of Kyoto units from an overseas registry is subject to any regulations made under this Act.
(4) Subsection (1) is subject to subsection (2). Section 23 heading: amended, on 26 September 2008, by section 26(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(1): amended, on 1 January 2013, by section 13(1) of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 23(1): amended, on 26 September 2008, by section 26(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(1)(a): repealed, on 1 January 2013, by section 13(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 23(1)(b): repealed, on 19 November 2007, by section 18(1) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 23(2): amended, on 26 September 2008, by section 26(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(2): amended, on 26 September 2008, by section 26(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(2)(c): amended, on 26 September 2008, by section 26(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(2)(c): amended, on 19 November 2007, by section 18(2) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 23(3): added, on 19 November 2007, by section 18(3) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 23(3): amended, on 26 September 2008, by section 26(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 23(4): inserted, on 1 January 2013, by section 13(3) of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

23a - Receiving New Zealand Units And Approved Overseas Units From

(1) If the Registrar receives notification from an overseas registry of a proposal to transfer New Zealand units or approved overseas units to an account in the Registry and the Registrar is satisfied that there is no discrepancy with the transaction, the Registrar must register the transaction in accordance with the notification.
(2) If the Registrar receives notification from an overseas registry of a proposal to transfer New Zealand units or approved overseas units to an account in the Registry and the Registrar is satisfied that there is a discrepancy with the trans- action, the Registrar—
(a) may not register the transaction; and
(b) must terminate the transaction; and
(c) must notify the overseas registry of the termination.
(3) A transfer of New Zealand units or approved overseas units from an overseas
registry is subject to any regulations made under this Act.
Section 23A: inserted, on 26 September 2008, by section 27 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

24 - Priority Of Registration

(1) A direction given to the Registrar by the Minister or the EPA under a provision of this Act or an application for the registration of a transaction by an account holder must, as soon as practicable, be processed in the chronological order in which it is received by the Registrar.
(2) A direction or an application is received by the Registrar when it is recorded as being downloaded into the computer maintained to operate the unit register.
(3) Subsection (1) applies to an application for the registration of a transaction
only if the application is completed to the satisfaction of the Registrar and in
accordance with any regulations made under this Act.
Section 24(1): substituted, on 26 September 2008, by section 28(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 24(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 24(1): amended, on 8 December 2009, by section 18 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 24(2): amended, on 19 November 2007, by section 19(2) of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 24(3): added, on 26 September 2008, by section 28(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

25 - Correction Of Unit Register

(1) If the unit register records a transaction inaccurately, and the inaccuracy is the result of an error or omission made by the Registrar when registering the trans- action, then a request to correct the inaccuracy may be submitted by—
(a) the Minister or the EPA who gave the direction, if the Registrar regis- tered the transaction following receipt of a direction from the Minister or the EPA; or
(b) the account holder who applied to register the transaction.
(2) The request—
(a) may be made at any time; and
(b) must specify—
(i) the inaccuracy; and
(ii) the correction required; and
(c) must be in the form, and accompanied by the fees (if any), prescribed in regulations made under this Act.
(3) If the Registrar is satisfied that the unit register is inaccurate in any respect, the Registrar may—
(a) correct the unit register accordingly; and
(b) record on the unit register—
(i) the nature of the correction; and (ii) the time that the correction was made; and
(c) give notification of the correction, as soon as practicable, to—
(i) any person whom the Registrar considers to be affected by the correction; and
(ii) the international transaction log (if required to do so); and
(iii) an overseas registry (if required to do so).
Section 25: substituted, on 19 November 2007, by section 20 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 25(1): substituted, on 26 September 2008, by section 29(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 25(1)(a): substituted, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 25(3): amended, on 26 September 2008, by section 29(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 25(3)(c)(ii): substituted, on 26 September 2008, by section 29(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 25(3)(c)(iii): substituted, on 26 September 2008, by section 29(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

30 - Recovery Of Fees

(1) A fee that is not paid in accordance with regulations made under this Part may be recovered from the person liable to pay the fees by the EPA in any court of competent jurisdiction.
(2) The EPA may enter into any agreement or arrangement, on any terms that the
EPA thinks fit, with any person to collect, or assist in the collection of, any fees
that are payable.
Section 30(1): amended, on 26 September 2008, by section 32(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 30(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 30(1): amended, on 26 September 2008, by section 32(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 30(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 30(2): amended, on 26 September 2008, by section 32(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

30a - The Crown Or Registrar Not Liable In Relation To Searches In Certain Cases - Expiry Of Long-Term Certified Emission Reduction Units And Temporary Certified Emission Reduction Units

No action may be brought against the Crown or the Registrar for any loss or damage resulting from—
(a) an inaccuracy in a search of the unit register; or
(b) an inaccurate entry or omission in the unit register if the inaccuracy or omission arises from reasonable reliance on information received by the Registrar from—
(i) the international transaction log; or
(ia) an overseas registry; or
(ib) a third party; or
(ii) an account holder.
 Section 30A: inserted, on 14 November 2006, by section 24 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 30A heading: amended, on 26 September 2008, by section 33(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 30A(b)(i): amended, on 26 September 2008, by section 33(2) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 30A(b)(ia): inserted, on 26 September 2008, by section 33(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 30A(b)(ib): inserted, on 26 September 2008, by section 33(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

30b - Expiry Of Long-Term Certified Emission Reduction Units

(1) A long-term certified emission reduction unit expires at the end of the last crediting period for the clean development mechanism project to which it re- lates.
(2) A person who holds a long-term certified emission reduction unit in a retire- ment account or a long-term certified emission reduction replacement account must replace that unit before it expires by transferring one of the following units to the long-term certified emission reduction replacement account:
(a) an assigned amount unit; or
(b) a certified emission reduction unit; or
(c) an emission reduction unit; or
(d) a removal unit.
(3) Thirty days before a long-term certified emission reduction unit in a retirement account or a long-term certified emission reduction replacement account ex- pires, the Registrar must notify in writing the person who holds that unit that it is due to expire and must be replaced.
(4) If a long-term certified emission reduction unit is not held in a retirement ac- count or a long-term certified emission reduction replacement account, the Registrar must transfer that unit to the general cancellation account when that unit expires.
(5) If subsection (4) applies, then section 18C(3) does not apply.
Section 30B: inserted, on 14 November 2006, by section 24 of the Climate Change Response Amendment Act 2006 (2006 No 59).

Legal Area
Emissions trading
Cross-cutting Categories
-

30c - Replacement Of Certain Long-Term Certified Emission Reduction Units

(1) A person who holds a long-term certified emission reduction unit must replace that unit in accordance with this section if the designated operating entity of the relevant clean development mechanism project—
(a) provides a certification report that indicates a reversal of net anthropo- genic greenhouse gas removals by sinks since the previous certification; or
(b) does not provide a certification report.
(2) If subsection (1) applies,—
(a) each identified long-term certified emission reduction unit, as notified by the executive board, must be replaced by one of the following units:
(i) assigned amount units; or
(ii) certified emission reduction units; or
(iii) emission reduction units; or
(iv) removal units; or
(v) long-term certified emission reduction units from the same clean development mechanism project; and
(b) the Registrar must notify in writing the person who holds the affected long-term certified emission reduction unit.
(3) A person notified under subsection (2)(b) must replace the affected long-term certified emission reduction unit within 30 days of receiving the notice.
(4) Sections 354 to 361 of the Property Law Act 2007 apply, with all necessary
modifications, to any notice required under subsection (2)(b).
Section 30C: inserted, on 14 November 2006, by section 24 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 30C(4): amended, on 1 January 2008, by section 364(1) of the Property Law Act 2007 (2007 No 91).

Legal Area
Emissions trading
Cross-cutting Categories
-

30d - Expiry Of Temporary Certified Emission Reduction Units

(1) A temporary certified emission reduction unit expires at the end of the subse- quent commitment period that immediately follows the relevant commitment period.
(2) A person who holds a temporary certified emission reduction unit in a retire- ment account or a temporary certified emission reduction replacement account must replace that unit before it expires by transferring one of the following units to the temporary certified emission reduction replacement account:
(a) an assigned amount unit; or
(b) a certified emission reduction unit; or
(c) an emission reduction unit; or
(d) a removal unit; or
(e) a temporary certified emission reduction unit that is due to expire in a subsequent commitment period.
(3) Thirty days before a temporary certified emission reduction unit in a retirement account or a temporary certified emission reduction replacement account ex- pires, the Registrar must notify in writing the person who holds that unit that it is due to expire and must be replaced.
(4) If a temporary certified emission reduction unit is not held in a retirement ac- count or a temporary certified emission reduction replacement account, the Registrar must transfer that unit to the general cancellation account when that unit expires.
(5) If subsection (4) applies, then section 18C(3) does not apply.
Section 30D: inserted, on 14 November 2006, by section 24 of the Climate Change Response Amendment Act 2006 (2006 No 59).

Legal Area
Emissions trading
Cross-cutting Categories
-

30e - Conversion Of New Zealand Units Into Designated Assigned Amount

(1) An account holder may apply to the Registrar to convert a New Zealand unit held by that person into a designated assigned amount unit held for the pur- poses of transferring that assigned amount unit to—
(a) an account in an overseas registry; or
(b) the general cancellation account.
(2) account holder who applies to convert any New Zealand units into designa- assigned amount units for either purpose specified in subsection (1) must—
(a) submit the prescribed form to the Registrar specifying the New Zealand units that the account holder wishes to convert; and
(b) submit an application under section 18C for the transfer of an equivalent number of designated assigned amount units (into which the account holder is converting the New Zealand units) to—
(i) an account in an overseas registry; or
(ii) the general cancellation account; and (c) pay the prescribed fee (if any).
(3) Upon receipt of an application under subsection (2) the Registrar must, as soon as practicable,—
(a) transfer the New Zealand units specified in the application from the ac- count holder’s account to the conversion account; and
(b) transfer to the account holder’s account an equivalent number of desig- nated assigned amount units; and
(c) subject to section 21(3), register the transaction applied for under sub- section (2)(b).
(3A) The Registrar’s obligations under subsection (3) apply only if, and to the extent that, there are sufficient designated assigned amount units to meet a request under subsection (2) to convert New Zealand units.
(4) If the Registrar receives notification from the international transaction log under section 21(3) that there are discrepancies in the transaction relating to the application submitted under subsection (2)(b), the Registrar must—
(a) comply with section 21(3); and
(b) reverse the transfers in subsection (3)(a) and (b).
(5) For the purposes of this section, designated assigned amount unit means an assigned amount unit that—
(a) was issued by the Registrar on the basis of New Zealand’s initial as- signed amount; and
(b) is held by the Crown in a Crown holding account.
Section 30E: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 30E(3A): inserted, on 1 January 2013, by section 15 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

30f - Restrictions On Certain New Zealand Units Allocated To Landowners Of Pre-1990 Forest Land

(1) This section applies to any New Zealand units transferred or to be transferred after 31 December 2012 in accordance with the pre-1990 forest land allocation plan issued under section 70.
(2) [Repealed]
(3) If the activity listed in Part 1 of Schedule 3 is repealed, the Minister of Finance may issue a direction to the Registrar under section 7 to transfer from any hold- ing account to a cancellation account any New Zealand units to which this sec- tion applies.
Section 30F: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 30F(1): substituted, on 8 December 2009, by section 20 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).   Section 30F(2): repealed, on 8 December 2009, by section 20 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Emissions trading
Cross-cutting Categories
-

30g - Regulations Relating To Part 2

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for any or all of the following purposes:
(a) prescribing procedures and requirements relating to any powers of the Minister of Finance under subpart 1 of this Part:
(b) prescribing matters, including (but not limited to) limitations, restric-
tions, conditions, exemptions, requirements, or prohibitions, in respect of—
(i) the transfer of units, including (but not limited to)—
(A) the transfer of units from an account holder’s holding ac- count to an account in an overseas registry:
(B) the transfer of units within the unit register:
(C) the transfer of units from an overseas registry:
(D) prohibitions on the transfer of units for the purposes of holding those units in an account in the Registry:
(ii) the opening or closing of holding accounts:
(c) prescribing matters in respect of the holding, surrender, conversion, and cancellation of units, including (but not limited to) limitations, restric- tions, conditions, exemptions, requirements, procedures, or thresholds:
(d) prescribing matters in respect of the carry-over of assigned amount units, certified emission reduction units, and emission reduction units, includ- ing (but not limited to) limitations, restrictions, conditions, exemptions, requirements, procedures, or thresholds:
(e) prescribing procedures, requirements, and other matters in respect of the unit register and its operation, including, but not limited to, matters relat- ing to—
(i) access to the unit register:
(ii) the location of the unit register:
(iii) the hours of access to the unit register:
(iv) the format of unique numbers to be used in the unit register:
(v) the allocation of unique serial numbers to New Zealand units and approved overseas units:
(vi) the exchange of data between—
(A) the Registry and overseas registries:
(B) the Registry and the international transaction log:
(vii) the registration of transactions: (viii) the form and content of the unit register:
(f) prescribing matters in respect of which fees are payable under this Part, the amounts of those fees, and the procedures for payment:
(g) prescribing procedures, requirements, and other matters in respect of the form, use, and manner of obtaining electronic verification statements to confirm a registration:
(h) prescribing procedures, requirements, and other matters in respect of searching the unit register, including, but not limited to,—
(i) the criteria by which a search may be conducted:
(ii) the method of disclosure:
(iii) the form of search results:
(iv) the abbreviations, expansions, or symbols that may be used in search results:
(i) prescribing forms and notices for the purposes of this Part:
(j) prescribing, for the purpose of the definition of overseas registry, over- seas registries from which and to which units may be transferred to and from accounts in the Registry:
(k) prescribing the units issued by an overseas registry that may be transfer- red to accounts in the Registry:
(l) prescribing procedures for transactions involving approved overseas units:
(m) prescribing matters in respect of the taking of possession of an emissions unit for the purposes of section 18(1A)(b) of the Personal Property Se- curities Act 1999:
(n) in respect of this Part, giving effect to the terms of the Convention and the Protocol, including any decisions, rules, guidelines, principles, meas- ures, methodologies, modalities, procedures, mechanisms, or other mat- ters adopted, agreed on, made, or approved in accordance with the Con- vention or the Protocol:
(o) providing for the matters that are contemplated by, or necessary for, giv- ing full effect to this Part and for its due administration:
(p) prescribing matters relating to the powers of the Minister under section 6A to sell New Zealand units by auction, including—
(i) prescribing the date on which the sale of New Zealand units by auction commences:
(ii) providing for a pilot auction to be conducted in advance of the date from which sale by auction is to commence:
(iii) prescribing the persons or classes of persons eligible to participate in an auction of New Zealand units: (iv) prescribing penalties for breaches of regulations made under this paragraph:
(v) prescribing an overall limit in the manner provided for by section 30GA(1):
(vi) providing for any other matters for the conduct of an auction that the Minister considers relevant to the effective conduct of the auc- tion:
(q) enabling the Minister to specify 1 or more types of Kyoto unit into which an account holder may apply to convert a New Zealand unit under section 30E, if assigned amount units are not available in a Crown hold- ing account.
(2) Regulations made under subsection (1) may be made in respect of different units, transactions, persons, classes of units, subclasses of units, classes of transactions, or classes of persons.
(3) Any regulation made under subsection (1)(b)(i) or (c) does not apply to the transfer of units that are held in an account in the Registry at the time that the regulation comes into force.
(3A) The amount of fees set under regulations made under subsection (1)(f) must not exceed the amount necessary to enable the recovery of the direct and indirect costs of the Registrar in performing his or her functions under this Part.
(4) Any regulations made under subsection (1) must be consistent with the Con- vention and the Protocol.
Section 30G: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 30G(1)(p): inserted, on 1 January 2013, by section 16 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 30G(1)(q): inserted, on 1 January 2013, by section 16 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 30G(3A): inserted, on 5 December 2011, by section 9 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emissions trading
Cross-cutting Categories
-

30ga - Further Provisions Governing Regulations Made Under Section 30g(1)(P)

(1) If regulations are made under section 30G(1)(p),—
(a) the Minister must recommend to the Governor-General that those regula- tions prescribe the overall limit on the number of New Zealand units that may, in any year for a period of 5 years from the date prescribed in the regulations,—
(i) be allocated; and
(ii) be sold by auction; and
(iii) be provided under a negotiated greenhouse agreement; and(b) the Minister must, on an annual basis, make a recommendation to the Governor-General that regulations be made that extend the application of the regulations for a further year.
(2) Before the Minister makes a recommendation to the Governor-General under subsection (1), the Minister must have regard to—
(a) the matters set out in section 68(2)(b)(i) to (iii) (with any necessary modifications); and
(b) New Zealand’s projected emission trends; and
(c) any domestic target to reduce emissions; and
(d) the number of New Zealand units that are expected to be allocated; and
(e) the emissions to which the greenhouse gas emissions trading scheme ap- plies; and
(f) the arrangements that govern the operation of the greenhouse gas emis- sions trading scheme; and
(g) the limit, if any, on the number of units that are not New Zealand units that a participant may surrender; and
(h) any other matters that the Minister considers relevant.
(3) Before making a recommendation under subsection (1)(a) to amend any regula- tions that prescribe the overall limit, the Minister must give notice in the Gaz- ette of any proposal to amend the regulations not later than the date that is 1 year before the date when the amended regulations take effect.
(4) Any change to the overall limit prescribed by regulations made under section 30G(1)(p)(v) must not take effect in the same year as notice of that change is given under subsection (3).
(5) In prescribing an overall limit on the number of New Zealand units available, the regulations made under section 30G(1)(p)—
(a) must not prevent the number of New Zealand units that may be allocated from exceeding the prescribed overall limit; but
(b) must provide that no New Zealand units may be auctioned if the pre- scribed overall limit on the number of New Zealand units available is ex- ceeded.
(6) In subsections (1)(a)(i) and (5)(a), the reference to New Zealand units allocated does not include—
(a) New Zealand units transferred in accordance with a determination of the Minister under section 77 or 78 that relates to an allocation under the pre-1990 forest land allocation plan; or
(b) any requirement for an additional allocation in the circumstances de- scribed in section 86C(5)(b). (7) To avoid doubt, subsections (3) and (4) do not apply to regulations to which subsection (1)(b) applies.
Section 30GA: inserted, on 1 January 2013, by section 17 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

30gb - Further Provisions Governing Regulations Made Under Section 30g(1)(Q)

(1) This section applies if regulations made under section 30G(1)(q) specify that a New Zealand unit may be converted into a type of Kyoto unit other than a des- ignated assigned amount unit.
(2) The provisions of section 30E apply to a conversion to the type of Kyoto unit specified under those regulations as if a reference to a designated assigned amount unit or an assigned amount unit in that section were a reference to the type of Kyoto unit specified in the regulations.
(3) A reference to a designated assigned amount unit or an assigned amount unit in sections 27(2)(u)(ii) and 178C(1) must be read as a reference to the type of Kyoto unit specified in the regulations.
(4) Despite subsection (2), section 30E(5)(a) does not apply if this section applies.
Section 30GB: inserted, on 1 January 2013, by section 17 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

30h - Procedure For Certain Regulations Relating To Units

(1) Before making a recommendation under section 30G(1) relating to regulations under section 30G(1)(b)(i), (c), (d), (j), (k), (p), or (q), the Minister must con- sult, or be satisfied that the chief executive has consulted, the persons (or repre- sentatives of those persons) that appear to the Minister or the chief executive likely to be substantially affected by any regulations made in accordance with the recommendation.
(2) The process for consultation must, to the extent practicable in the circumstan- ces, include—
(a) giving adequate and appropriate notice of the proposed terms of the rec- ommendation, and of the reasons for it; and
(b) the provision of a reasonable opportunity for interested persons to con- sider the recommendation and make submissions; and
(c) adequate and appropriate consideration of submissions.
(3) Unless subsection (4) applies or a later date is specified in the regulations, regulations referred to in this section, except regulations made under section 30G(1)(q), come into force 3 months after the date of their notification in the Gazette.
(4) Subsections (1) and (3) do not apply in respect of any regulations if the Minis- ter considers it is in the national interest that they be made urgently.
(5) A failure to comply with this section does not affect the validity of regulations made under section 30G(1)(b)(i), (c), (d), (j), (k), (p), or (q). Section 30H: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
 Section 30H(1): amended, on 1 January 2013, by (Emissions Trading and Other Matters) Amendment
Section 30H(3): amended, on 1 January 2013, by (Emissions Trading and Other Matters) Amendment
Section 30H(5): amended, on 1 January 2013, by (Emissions Trading and Other Matters) Amendment
section 18(1) of the Climate Change Response Act 2012 (2012 No 89).
section 18(2) of the Climate Change Response Act 2012 (2012 No 89).
section 18(3) of the Climate Change Response Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

30i - Incorporation By Reference In Regulations Made Under Section 30g

(1) The following written material may be incorporated by reference in regulations made under section 30G:
(a) decisions, rules, guidelines, principles, measures, methodologies, modal- ities, procedures, mechanisms, or other matters adopted, agreed on, made, or approved by any international or national organisation in ac- cordance with the Convention or the Protocol; and
(b) any standards, requirements, or recommended practices—
(i) of any international or national organisation that are adopted, agreed on, made, or approved in accordance with the Convention or the Protocol:
(ii) prescribed in any country or jurisdiction that are adopted, agreed on, made, or approved in accordance with the Convention or the Protocol.
(2) Material may be incorporated by reference in regulations—
(a) in whole or in part; and
(b) with modifications, additions, or variations specified in the regulations.
(3) Material incorporated by reference in regulations has legal effect as part of the regulations.
(4) Sections 170 to 177 apply to material incorporated by reference into regula- tions under section 30G as though all references to sections 163 to 165, 167, and 168 were references to section 30G and all references to the chief execu- tive were references to the Registrar.
Section 30I: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 30I(1)(b)(ii): amended, on 1 January 2013, by section 19 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Emissions trading
Cross-cutting Categories
-

30j - Signing False Declaration With Respect To Regulations Made Under Section 30g

Every person who signs a declaration that is required under regulations made under section 30G, knowing the declaration to be false,—
(a) commits an offence; and (b) is liable on conviction to a fine not exceeding $5,000.
Section 30J: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

30k - Providing False Or Misleading Information To Registrar

(1) Every person who knowingly provides false or misleading information to the Registrar commits an offence and is liable on conviction to a fine not exceed- ing,—
(a) in the case of an individual, $50,000:
(b) in the case of a body corporate, $200,000.
(2) Every person who recklessly provides false or misleading information to the
Registrar commits an offence, and is liable on conviction to a fine not exceeding $2,000.
Section 30K: inserted, on 26 September 2008, by section 34 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Emissions trading
Cross-cutting Categories
-

31 - Meaning Of Greenhouse Gas

For the purposes of this subpart, despite anything in section 4, greenhouse gas means a gas in the earth’s atmosphere that strongly absorbs and re-emits infra- red radiation, and includes indirect greenhouse gases, but does not include a gas that is covered by the Montreal Protocol on Substances that Deplete the Ozone Layer.

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

32 - Primary Functions Of Inventory Agency

(1) The primary functions of the inventory agency are to—
(a) estimate annually New Zealand’s human-induced emissions by sources and removals by sinks of greenhouse gases; and
(b) prepare the following reports for the purpose of discharging New Zea-
land’s obligations:
(i) New Zealand’s annual inventory report under Articles 4 and 12 of the Convention and Article 7.1 of the Protocol, including (but not limited to) the quantities of long-term certified emission reduction units and temporary certified emission reduction units that have expired or have been replaced, retired, or cancelled; and
(ii) New Zealand’s national communication (or periodic report) under Article 7.2 of the Protocol and Article 12 of the Convention; and (iii) New Zealand’s report for the calculation of its initial assigned amount under Article 7.4 of the Protocol, including its method of calculation.
(2) In carrying out its functions, the inventory agency must—
(a) identify source categories; and
(b) collect data by means of—
(i) voluntary collection; and
(ii) collection from government agencies and other agencies that hold relevant information; and
(iii) collection in accordance with regulations made under this Part (if any); and
(c) estimate the emissions and removals by sinks for each source category; and
(d) undertake assessments on uncertainties; and
(e) undertake procedures to verify the data; and
(f) retain information and documents to show how the estimates were deter- mined.
Section 32(1)(b)(i): amended, on 1 January 2013, by section 20 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 32(1)(b)(i): amended, on 14 November 2006, by section 25 of the Climate Change Response Amendment Act 2006 (2006 No 59).
Section 32(2)(b)(iii): amended, on 26 September 2008, by section 36 of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

33 - Inventory Agency Under Direction Of Minister

(1) The inventory agency must comply with any direction from the Minister in re- lation to the performance of its functions under this Part.
(2) As soon as practicable after giving the direction, the Minister must make a
copy of the direction accessible via the inventory agency’s Internet site.
Section 33 heading: amended, on 26 September 2008, by section 37(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 33(1): amended, on 26 September 2008, by section 37(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 33(1): amended, on 26 September 2008, by section 37(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 33(2): amended, on 26 September 2008, by section 37(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 33(2): amended, on 14 November 2006, by section 26 of the Climate Change Response Amendment Act 2006 (2006 No 59).

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

34 - Record Keeping

The inventory agency must keep a record of changes that occur from year to year in—
(a) the collection of data; and
(b) the use of methodologies and emission factors.

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

35 - Publication

The inventory agency must publish New Zealand’s annual inventory report and its national communication (or periodic report) in electronic form by placing the report on a publicly accessible portion of the inventory agency’s Internet site.
Section 35: substituted, on 1 August 2003, by section 27 of the Climate Change Response Amend- ment Act 2006 (2006 No 59).

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

36 - Authorisation Of Inspectors

(1) The Minister may authorise the following persons, provided that they are suita- bly qualified and trained, to exercise any or all of the powers of, and carry out any or all of the duties of an inspector under this Part:
(a) employees of the inventory agency; or
(b) employees of the Ministry for Primary Industries and employees of any other department of the public service prescribed by regulation; or
(c) employees of New Zealand Forest Research Institute Limited, Landcare Research New Zealand Limited, New Zealand Pastoral Agriculture Re- search Institute Limited, and employees of any other Crown Research Institute (within the meaning of the Crown Research Institutes Act 1992) prescribed by regulation; or
(d) employees of the EPA.
(2) An authorisation is subject to the terms and conditions that are agreed to by the Minister and the chief executive of the agency that employs the person author- ised to be an inspector.
(3) The Minister must supply an inspector with a warrant of authorisation that clearly states the powers and duties of that inspector.
(4) An inspector who exercises, or purports to exercise, a power conferred on that inspector under this Part must carry and be able to produce, if required to do so,—
(a) his or her warrant of authorisation; and
(b) evidence of his or her identity. (5) An inspector who holds a warrant of authorisation issued under this section
must, on the termination of that inspector’s authorisation, surrender his or her
warrant of authorisation to the Minister.
Section 36(1): amended, on 26 September 2008, by section 39(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 36(1): amended, on 26 September 2008, by section 39(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 36(1)(b): amended, on 1 January 2013, by section 21 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 36(1)(c): amended, on 5 December 2011, by section 10 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 36(1)(d): added, on 5 December 2011, by section 10 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 36(2): amended, on 26 September 2008, by section 39(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 36(3): amended, on 26 September 2008, by section 39(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 36(4): amended, on 26 September 2008, by section 39(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 36(5): amended, on 26 September 2008, by section 39(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting
Cross-cutting Categories
-

37 - Power To Enter Land Or Premises To Collect Information To Estimate

(1) For the purposes of collecting information to assist with the estimation of New Zealand’s human-induced emissions by sources and removals by sinks of greenhouse gases, an inspector may, if authorised in writing by the Minister, enter or re-enter land, or premises where any livestock are likely to be held, ex- cluding any dwellinghouse, at any reasonable time during the ordinary hours of business, to—
(a) carry out surveys, investigations, tests, or measurements (including those that involve leaving measuring equipment on the land or premises):
(b) take samples of water, air, soil, or organic matter.
(2) To avoid doubt, the authorisation given by the Minister may be for a series of surveys, investigations, tests, measurements, or samples.
(3) Reasonable notice, in writing, must be given to the occupier (if any) of the land or premises to be entered that specifies—
(a) when, and by what means, entry is to be made; and
(b) the purpose for which entry is required; and
(c) that the entry is authorised under this section.
(4) Reasonable effort must be made to give notice under subsection (3) to the own- er or owners of the land or premises.
(5) If the owner or owners are not given notice, reasonable effort must be made to identify any wāhi tapu areas and archaeological sites on the land by other means.
(6) An inspector who exercises the power of entry under this section may use any assistance that is reasonably necessary to exercise the power.
(7) A person who provides assistance under subsection (6) may exercise the
powers provided to inspectors under subsection (1).
Section 37(1): amended, on 26 September 2008, by section 40 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 37(2): amended, on 26 September 2008, by section 40 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

38 - Limitation On Power Of Entry Under Section 37

The Minister may only authorise an inspector to exercise the power of entry under section 37 if satisfied that the information sought—
(a) requires specific technical expertise to collect; and
(b) cannot reasonably be obtained from the occupier or owner of the land or premises.
Section 38: amended, on 26 September 2008, by section 41 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

39 - Power Of Entry For Inspection

(1) An inspector authorised in writing by the inventory agency may enter land or premises (excluding any dwellinghouse) at any reasonable time during the or- dinary hours of business, for the purpose of inspection, to determine whether or not a person is complying with regulations made under section 50(2)(a), (c), (e), or (f).
(2) During an inspection, an inspector may—
(a) require the production of, inspect, and copy any documents or business records (including electronic documents or records):
(b) take samples of water, air, soil, or organic matter:
(c) carry out surveys, investigations, tests, or measurements (including those that involve leaving measuring equipment on the land or premises):
(d) demand from the occupier any other information that the inspector may reasonably require for the purpose of determining whether or not regula- tions made under section 50(2)(a), (c), (e), or (f) have been complied with.
(3) give the occupier or owner reasonable notice of the inspector’s intention to en- ter the land or premises unless doing so would defeat the purpose of the entry.
inspector who exercises the power of inspection under this section must
(4) A notice given under subsection (3) must specify—
(a) when entry is to be made; and
(b) the purpose for which the entry is required; and
(c) that the entry is authorised under this section.
(5) An inspector who exercises the power of inspection under this section may be accompanied by any person or persons reasonably necessary to assist him or her with the inspection.
(6) A person who provides assistance under subsection (5) may exercise the powers provided to inspectors under subsection (2)(a) to (c).
(7) Nothing in this section limits the privilege against self-incrimination.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

40 - Applications For Warrants

(1) A District Court Judge who, on written application made on oath by an inspector authorised by the inventory agency, is satisfied that there are reason- able grounds to believe that there are in or on or under or over any land, prem- ises, or dwellinghouse any documents or other records or things (including samples) for which there are reasonable grounds to believe may be evidence of the commission of an offence under section 46 may issue a warrant authorising the entry and search of that land, premises, or dwellinghouse. (2) Every search warrant must authorise the inspector executing the warrant to— (a) enter and search the land, premises, or dwellinghouse within 30 working days of the date of the warrant at any time that is reasonable in the cir- cumstances during the ordinary hours of business; and (b) require the production, inspection, and copying of documents or busi- ness records (including electronic documents or records); and (c) demand from the occupier any other information that the inspector may reasonably require for the purpose of determining whether or not the regulations made under section 50(2) have been complied with; and (d) seize any documents or business records that the inspector has reason- able cause to suspect may be evidence of the commission of an offence under section 46; and (e) take samples of water, air, soil, or organic matter; and (f) use any assistance that is reasonably necessary in the circumstances; and (g) use any force to enter (whether by breaking doors or otherwise) that is reasonable in the circumstances. (3) An inspector may not enter a dwellinghouse unless that inspector is accompanied by a constable.
(4) A person who provides assistance under subsection (2)(f) may exercise the powers provided to inspectors under subsection (2)(a), (b), (d), (e), and (g). (5) Nothing in this section limits the privilege against self-incrimination.
Section 40(3): amended, on 1 October 2008, pursuant to section 116(a)(ii) of the Policing Act 2008 (2008 No 72).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

41 - Entry Of Defence Areas

Despite anything in sections 37, 39, and 40, an inspector may not enter a de- fence area (within the meaning of section 2(1) of the Defence Act 1990), ex- cept in accordance with a written agreement between the inventory agency and the Chief of Defence Force on the date or dates specified in that agreement.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

42 - Proof Of Authority Must Be Produced

If powers are exercised under section 37 or section 39 or section 40, an inspector must, on initial entry, and if asked by the occupier at any time after- ward, produce for inspection that inspector’s—
(a) warrant of authorisation and evidence of his or her identity; and
(b) written authorisation to enter required under section 37 or section 39 or a search warrant required under section 40.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

43 - Notice Of Entry

(1) If, when powers are exercised under section 37 or section 39 or section 40, the occupier is not present at the time that the written authorisation or search war- rant is executed, and notice is not given to the owner or owners under section 37 or section 39, the inspector must, in a prominent place, attach a written no- tice that shows—
(a) the date and time of the entry or search; and
(b) the purpose of the entry or search; and
(c) the name and phone number of that inspector; (d) and an address at which enquiries may be made.
(2) If the inspector removes, or has removed, any documents or business records from any land, premises, or dwellinghouse, the inspector must hand to the oc- cupier, or attach in a prominent place, a notice that—
(a) lists all of the items taken; and
(b) states where those items are being held (and, if they are being held in 2 or more places, state which items are being held in which place); and
(c) states the procedure that the person must follow to have those items re- turned.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

44 - Information Obtained Under Section 39 Or Section 40 Only

No document, business record, or other information obtained from a person under section 39 or section 40 is admissible against that person in any criminal or civil proceedings, other than proceedings for an alleged breach of regula- tions made under section 50(2).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

45 - Return Of Items Seized

Section 199 of the Summary Proceedings Act 1957 applies, with the necessary modifications, to any property seized or taken by an inspector as if—
(a) references in that section to a constable were references to an inspector; and
(b) the reference in that section to section 198 of that Act were a reference to section 39 or section 40 of this Act.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

45a - Protection Of Persons Acting Under Authority Of This Part

No inspector or person called upon to assist an inspector who does an act or omits to do an act when carrying out a duty, performing a function, or exercis- ing a power conferred on that person by this Part is under any civil or criminal liability in respect of that act or omission unless the person has acted or omitted to act in bad faith or without reasonable cause.
Section 45A: inserted, on 26 September 2008, by section 42 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

46 - Failing To Provide Required Information To Inventory Agency

Every person who fails, without reasonable excuse, to provide the information to the inventory agency required under regulations made under section 50(2)—
(a) commits an offence; and
(b) is liable on conviction to a fine not exceeding,—
(i) in the case of an individual, $5,000; or
(ii) in the case of a body corporate, $30,000.

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

48 - Signing False Declaration In Respect Of Regulations Made Under

Every person who signs a declaration that is required by regulations made under section 50, knowing the declaration to be false,—
(a) commits an offence; and
(b) is liable on conviction to a fine not exceeding $5,000.
Section 48 heading: amended, on 26 September 2008, by section 44 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

48a - Providing False Or Misleading Information To Registrar [Repealed]

[Repealed]
Section 48A: repealed, on 26 September 2008, by section 45 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

49 - Reporting

For the purpose of reporting to the Secretariat under the Convention and the Protocol, the Minister may, as and when the Minister thinks fit, direct the in- ventory agency or the Registrar to provide reports and information to the Min- ister or directly to the Secretariat.
Section 49: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

50 - Regulations

(1) The Governor-General may, by Order in Council, make regulations for any or all of the following purposes:
(a) [Repealed]
(b) prescribing agencies whose employees may act as inspectors under sec-
tion 36, being—
(i) a Department of the Public Service listed in Schedule 1 of the State Sector Act 1988; or
(ii) a Crown Research Institute within the meaning of the Crown Re- search Institutes Act 1992: (c) [Repealed] (ca) [Repealed]
(d) [Repealed]
(e) [Repealed]
(f) [Repealed]
(g) [Repealed]
(h) [Repealed]
(i) prescribing forms and notices for the purposes of this Part:
(j) for the purposes of, and subject to, Part 2, giving effect to the terms of the Convention and the Protocol, including any decisions, rules, guide- lines, principles, measures, methodologies, modalities, procedures, mechanisms, or other matters adopted, agreed on, made, or approved in accordance with the Convention or the Protocol:
(k) providing for the matters that are contemplated by, or necessary for, giv- ing full effect to this Part and for its due administration.
(2) If recommended by the Minister, the Governor-General may, by Order in Council, make regulations requiring persons to keep and provide information to the inventory agency for the purpose of estimating New Zealand’s human- induced emissions by sources and removals by sinks of greenhouse gases on any or all of the following:
(a) emissions of greenhouse gases into the atmosphere from industrial or trade premises:
(b) volumes of fuel produced, distributed, sold, or used, and the nature of the use of that fuel:
(c) industrial processes, including by-products from industrial processes:
(d) composition of vehicle fleets and use of vehicles, including, but not limited to, distances travelled:
(e) imports and exports of hydrofluorocarbons, perfluorocarbons, and sul- phur hexafluoride:
(f) imports, exports, manufacture, sales, and the nature of the use of prod- ucts that contain hydrofluorocarbons, perfluorocarbons, and sulphur hex- afluoride:
(fa) the registration of motor vehicles of each class that have air-conditioning systems that contain hydrofluorocarbons or perfluorocarbons:
(g) waste composition and weight, dimensional characteristics of landfills, and volume of landfill gases extracted and combusted:
(h) numbers of ruminants and other farmed livestock and their performance:
(i) areas of crops and amounts produced: (j) amount of nitrogenous and lime fertilisers used:
(k) native and planted trees, the amount of harvesting, the area of land in scrub, and the area of land in other land uses that are necessary to deter- mine land use change under the Convention or the Protocol.
 (3) If recommended by the Minister, the Governor-General may, by Order in Council, make regulations requiring persons to provide to the inventory agency information that the person holds on any matter specified in subsection (2) for any year from 1989 to the current reporting year.
(4) Regulations made under subsection (2) may specify the manner and form in which records must be kept and provided, including specifying that those re- cords must be declared as true, the form of that declaration, and who must sign that declaration.
(5) Regulations made under subsection (1) or (2) may be made in respect of differ- ent persons or classes of persons.
(6) For the purposes of subsection (5), classes of persons includes local author- ities.
(7) Any regulations made under this section must be consistent with—
(a) this Act; and
(b) the Convention; and
(c) the Protocol.
(8) The Governor-General may, by Order in Council, make regulations—
(a) amending Schedule 1 by making any amendments to the text of the Con- vention set out in that schedule as are required to bring the text up to date:
(b) revoking Schedule 1 and substituting a new schedule setting out in an up-to-date form the text of the Convention:
(c) amending Schedule 2 by making any amendments to the text of the Protocol set out in that schedule as are required to bring the text up to date:
(d) revoking Schedule 2 and substituting a new schedule setting out in an up-to-date form the text of the Protocol.
Section 50(1)(a): repealed, on 26 September 2008, by section 47(1) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(c): repealed, on 26 September 2008, by section 47(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(ca): repealed, on 26 September 2008, by section 47(3) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(d): repealed, on 26 September 2008, by section 47(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(e): repealed, on 26 September 2008, by section 47(5) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).Section 50(1)(f): repealed, on 26 September 2008, by section 47(6) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(g): repealed, on 26 September 2008, by section 47(7) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(h): repealed, on 26 September 2008, by section 47(8) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(i): amended, on 26 September 2008, by section 47(9) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(1)(k): amended, on 26 September 2008, by section 47(10) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(2): amended, on 26 September 2008, by section 47(11) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(2)(fa): inserted, on 1 January 2013, by section 22(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 50(2)(k): amended, on 1 January 2013, by section 22(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 50(3): amended, on 26 September 2008, by section 47(11) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(5): substituted, on 26 September 2008, by section 47(12) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 50(8): added, on 8 December 2009, by section 21 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

51 - Incorporation By Reference In Regulations Made Under Section 50

(1) The following written material may be incorporated by reference in regulations made under section 50:
(a) decisions, rules, guidelines, principles, measures, methodologies, modal- ities, procedures, mechanisms, or other matters adopted, agreed on, made, or approved by any international or national organisation in ac- cordance with the Convention or the Protocol; and
(b) any standards, requirements, or recommended practices—
(i) of any international or national organisation that are adopted, agreed on, made, or approved in accordance with the Convention or the Protocol:
(ii) prescribed in any country or jurisdiction that are adopted, agreed on, made, or approved in accordance with the Convention or the Protocol.
(2) Material may be incorporated by reference in regulations—
(a) in whole or in part; and
(b) with modifications, additions, or variations specified in the regulations.
(3) Material incorporated by reference in regulations has legal effect as part of the regulations.
(4) Sections 170 to 177 apply to material incorporated by reference into regula- tions under section 50 as though all references to sections 163 to 165, 167, and 168 were references to section 50 and all references to the chief executive were
references to the inventory agency.
Section 51: substituted, on 26 September 2008, by section 48 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 51(1)(b)(ii): amended, on 1 January 2013, by section 23 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

52 - Inventory Agency Must Report To Minister On Certain Matters Before

(1) Before regulations are made under section 50(2) or (3), the inventory agency must provide a report to the Minister on—
(a) whether or not the information to be collected under the regulations is reasonably available to the inventory agency by other means, including, but not limited to,—
(i) voluntary collection; or
(ii) collection from a government agency that holds the information (provided that the release of the information by that government agency complies with the principles of the Privacy Act 1993 and any provisions of the enactment under which the information was collected); and
(b) any deficiencies with collecting the information using those other means, including, but not limited to,—
(i) deficiencies in obtaining the required quality of information; and
(ii) the lack of certainty that all the required information can be provi- ded; and
(c) whether or not the regulations are likely to place a disproportionate bur- den on any particular group of persons.
(2) When preparing a report under subsection (1), the inventory agency must con- sult any person or government agency that is likely to be affected by the pro- posed regulations.
(3) With respect to a report prepared under subsection (1), the Minister—
(a) must have regard to the report and to the results of consultation; and
(b) may make, as he or she thinks fit, recommendations to the Governor- General to make regulations under section 50(2) or (3).
(4) The Minister may not recommend the making of regulations under section 50(2) and (3) unless he or she is satisfied, on reasonable grounds, that the regu- lations are necessary to assist New Zealand to meet its obligations under the Convention or the Protocol.
Section 52 heading: amended, on 26 September 2008, by section 49(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 52(1): amended, on 26 September 2008, by section 49(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85). 
Section 52(3): amended, on 26 September 2008, by section 49(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 52(4): amended, on 26 September 2008, by section 49(4) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement

53 - Consequential Amendments

Amendment(s) incorporated in the Act(s).

Legal Area
Tradable certificates
Cross-cutting Categories
-

54 - Participants

(1) A person is a participant,—
(a) in respect of an activity listed in Schedule 3, if the person—
(i) is required under section 180, 204, or 213 to be treated as the per- son carrying out the activity; or
(ii) if subparagraph (i) does not apply, carries out the activity; and
(b) in relation to an activity listed in Schedule 4, if the person—
(i) carries out the activity, is registered as a participant under section 57 in respect of the activity, and that registration has taken effect; or
(ii) becomes a participant under section 192 in respect of the activity and is not removed from the register in respect of that activity.
(2) Any reference in this Part or Part 5 to a person or participant carrying out an activity must be read as referring to the person who is to be treated under sec- tion 180, 204, or 213 as carrying out the activity, or if those sections do not apply, to the person or participant carrying out the activity.
(3) Subsection (1)(a) is subject to any exemption under an Order in Council made under section 60.
(4) A person who was a participant under subsection (1) continues to be a partici- pant for the purposes of this Act in respect of any obligations (including, but not limited to, the obligation to retain records in accordance with section 67), or entitlements under section 64, arising in respect of an activity listed in Schedule 3 or 4 that the person carried out while a participant.
(5) The EPA must ensure that the registers, or the information contained in the registers, kept for the purposes of section 56 or 57 are open for public inspection, without fee, on the EPA’s Internet site and in any other form the EPA considers appropriate.
Section 54: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 54(1)(a)(i): amended, on 8 December 2009, by section 22(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 54(1)(b)(ii): amended, on 8 December 2009, by section 22(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 54(2): amended, on 8 December 2009, by section 22(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 54(4): amended, on 8 December 2009, by section 22(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 54(5): substituted, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Tradable certificates
Cross-cutting Categories
Duties and rights of individuals

55 - Associated Persons

(1) This section applies if an activity listed in Schedule 3 has a threshold below or above which a person becomes a participant.
(2) If this section applies, persons who are associated persons are to be treated as 1 person for the purpose of determining whether the threshold is met.
(3) If a threshold for an activity listed in Schedule 3 is met by associated persons, each of the associated persons—
(a) is to be treated as carrying out the activity for the purposes of this Act; and
(b) may elect to comply with this Part and Part 5 as a—
(i) participant in relation to the activity; or
(ii) member of an unincorporated body; or
(iii) member of a consolidated group under section 150, if the associ- ated person qualifies to be a member of a consolidated group.
Section 55: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 55(3)(b)(ii): substituted, on 8 December 2009, by section 23(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 55(3)(b)(iii): amended, on 8 December 2009, by section 23(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

Legal Area
Tradable certificates
Cross-cutting Categories
Duties and rights of individuals

56 Registration As Participant In Respect Of Activities Listed In Schedule 3

(1) A person who carries out an activity listed in Schedule 3 must—
(a) notify the EPA that the person is a participant in respect of the activity; and
(b) if the person does not already have a holding account—
(i) apply to open a holding account under section 18A at the time the person notifies the EPA under paragraph (a); and (ii) supply the account number of the holding account, or ensure that the account number of the holding account is supplied, to the EPA within 10 working days of receiving the account number from the Registrar.
 (2) A notice under subsection (1)(a) must—
(a) be submitted to the EPA within 20 working days of the person becoming a participant in respect of the activity; and
(b) be in the prescribed form; and
(c) contain—
(i) the name of the person; and
(ii) the details of the activity that the person carries out; and
(iii) any other information that the EPA may require; and
(iv) if the person already has 1 or more holding accounts, the account number of the holding account that the person wishes to use for the purpose of section 61(1).
(3) The EPA must, as soon as practicable after receiving a notice under subsection (1)(a),—
(a) enter on a register kept by the EPA for the purpose of this section—
(i) the name of the person; and
(ii) the activity that the person carries out; and
(b) notify the person that the person’s name and the activity the person car- ries out have been entered on the register.
(4) If the EPA receives a notice under subsection (1)(a) from a person whose name is already on the register kept in accordance with subsection (3), the EPA need not re-enter the person’s name on the register, but must enter next to the per- son’s name the activity that is specified in the notice, and notify the person that the activity has been entered on the register next to the person’s name.
Section 56: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 56(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(1)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(1)(b)((ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(2)(c)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).  Section 56(3)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 56(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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57 - Applicant To Be Registered As Participant In Respect Of Activities

(1) A person who carries out an activity listed in Schedule 4, or who will do so at the time that the person’s registration takes effect, may apply to be registered as a participant in respect of the activity by application to the EPA in accordance with subsection (2).
(2) An application under subsection (1) must—
(a) be in the prescribed form; and
(b) be accompanied by—
(i) any information that the EPA may require; and
(ii) the prescribed fee (if any); and
(c) if the person already has 1 or more holding accounts, contain the account number of the holding account that the person wishes to use for the pur- pose of section 61(1).
(3) Any person who does not have a holding account at the time the person sub- mits an application under subsection (1) must—
(a) apply to open a holding account under section 18A at the time the person submits the application; and
(b) supply the account number of the holding account to the EPA within 10 working days of receiving an account number from the Registrar.
(4) Following the receipt of an application under subsection (1), the EPA must register the person in accordance with subsections (5) and (7) if satisfied that the person—
(a) in respect of the activity listed in Schedule 4 specified in the applica- tion—
(i) is carrying out the activity in the year in which the EPA receives the application; or
(ii) will carry out the activity in the year in which the person’s regis- tration will take effect in accordance with subsection (8); and
(b) has met any conditions of registration in respect of the activity in this Part or Part 5; and
(ba) has met any eligibility criteria prescribed in relation to the activity; and
(c) has paid any prescribed fees or charges.
(5) The EPA registers a person by entering on a register kept by the EPA for the purpose of this section—(a) the name of the applicant; and
(b) the activity carried out by the applicant; and
(c) the date from which the applicant’s registration as a participant in re- spect of the activity will take effect in accordance with subsection (8).
(6) After registering a person under subsection (5), the EPA must notify the fol- lowing persons that the person has been registered as a participant in respect of the activity and the date from which the registration will take effect:
(a) the applicant; and
(b) by notice issued on the same date as the notice to the applicant, any other persons required to be notified under section 188(6)(a), 198(2)(a), or 209(2)(a), as the case may require.
(7) If the EPA receives an application under subsection (1) in respect of an activity listed in Part 2, 3, or 4 of Schedule 4, then the EPA must, within 20 working days of receiving the application,—
(a) decline the application; or
(b) register the applicant under subsection (5), unless the EPA requires fur- ther information from the applicant in order to satisfy himself or herself that the person is carrying out the activity specified in the application, in which case the EPA must either register the person within 20 working days of receiving the further information or decline the application.
(8) The registration of a person takes effect from the date the person’s name is en- tered on the register under subsection (5) or any later date required by section 198(2)(b), or 209(2)(b).
(9) If the EPA receives an application under subsection (1) from a person whose name is already on the register kept in accordance with subsection (5), and registers the person in respect of the activity specified in the application, the EPA need not re-enter the person’s name on the register, but must enter next to the person’s name the activity that is specified in the application, and notify the person that the activity has been entered on the register next to the person’s name.
Section 57: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 57 heading: amended, on 1 January 2013, by section 24(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 57(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(2)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).Section 57(4)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(4)(b): amended, on 8 December 2009, by section 24(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 57(4)(ba): inserted, on 1 January 2013, by section 24(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 57(4)(c): added, on 8 December 2009, by section 24(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 57(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 57(6)(b): amended, on 8 December 2009, by section 24(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 57(7): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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58 - Removal From Register Of Participants In Respect Of Activities Listed

(1) A person who carries out an activity listed in Schedule 4, or who will do so at the time that the person’s registration takes effect, may apply to be registered as a participant in respect of the activity by application to the EPA in accordance with subsection (2).
(2) An application under subsection (1) must—
(a) be in the prescribed form; and
(b) be accompanied by—
(i) any information that the EPA may require; and
(ii) the prescribed fee (if any); and
(c) if the person already has 1 or more holding accounts, contain the account number of the holding account that the person wishes to use for the pur- pose of section 61(1).
(3) Any person who does not have a holding account at the time the person sub- mits an application under subsection (1) must—
(a) apply to open a holding account under section 18A at the time the person submits the application; and
(b) supply the account number of the holding account to the EPA within 10 working days of receiving an account number from the Registrar.
(4) Following the receipt of an application under subsection (1), the EPA must register the person in accordance with subsections (5) and (7) if satisfied that the person—
(a) in respect of the activity listed in Schedule 4 specified in the applica- tion—
(i) is carrying out the activity in the year in which the EPA receives the application; or
(ii) will carry out the activity in the year in which the person’s regis- tration will take effect in accordance with subsection (8); and
(b) has met any conditions of registration in respect of the activity in this Part or Part 5; and
(ba) has met any eligibility criteria prescribed in relation to the activity; and
(c) has paid any prescribed fees or charges.
(5) The EPA registers a person by entering on a register kept by the EPA for the purpose of this section—(a) the name of the applicant; and
(b) the activity carried out by the applicant; and
(c) the date from which the applicant’s registration as a participant in re- spect of the activity will take effect in accordance with subsection (8).
(6) After registering a person under subsection (5), the EPA must notify the fol- lowing persons that the person has been registered as a participant in respect of the activity and the date from which the registration will take effect:
(a) the applicant; and
(b) by notice issued on the same date as the notice to the applicant, any other persons required to be notified under section 188(6)(a), 198(2)(a), or 209(2)(a), as the case may require.
(7) If the EPA receives an application under subsection (1) in respect of an activity listed in Part 2, 3, or 4 of Schedule 4, then the EPA must, within 20 working days of receiving the application,—
(a) decline the application; or
(b) register the applicant under subsection (5), unless the EPA requires fur- ther information from the applicant in order to satisfy himself or herself that the person is carrying out the activity specified in the application, in which case the EPA must either register the person within 20 working days of receiving the further information or decline the application.
(8) The registration of a person takes effect from the date the person’s name is en- tered on the register under subsection (5) or any later date required by section 198(2)(b), or 209(2)(b).
(9) If the EPA receives an application under subsection (1) from a person whose name is already on the register kept in accordance with subsection (5), and registers the person in respect of the activity specified in the application, the EPA need not re-enter the person’s name on the register, but must enter next to the person’s name the activity that is specified in the application, and notify the person that the activity has been entered on the register next to the person’s name.(1) A person who is registered under section 57 as a participant in respect of an activity listed in Schedule 4 may apply to have that person’s name removed from the register in respect of the activity by application to the EPA in accord- ance with subsection (2).
(2) An application under subsection (1) must—
(a) be in the prescribed form; and
(b) be accompanied by the prescribed fee (if any).
(3) Following receipt of an application under subsection (1), the EPA must—
(a) note on the register—
(i) that the applicant has applied to be removed from the register as a participant in respect of the activity; and
(ii) the date on which the applicant’s name is to be removed in ac- cordance with subsection (4); and
(b) notify the applicant of the date on which the applicant’s name was, or is to be, removed from the register in accordance with subsection (4); and (c) notify, by notice issued on the same date as the notice to the applicant under paragraph (b), any other persons required to be notified under sec- tion 188(7)(a)(i), 198(3)(a), or 209(3)(a), as the case may require,—
(i) that the applicant has applied to have the applicant’s name re- moved from the register as a participant in respect of the activity; and
(ii) the date that the applicant’s name was, or is to be, removed in ac- cordance with subsection (4).
(4) The EPA must remove the name of an applicant under subsection (1) from the
register in respect of the activity specified in the application immediately or on
any later date required by section 188(7)(a)(ii), 198(3)(b), or 209(3)(b).
Section 58: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 58(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 58(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 58(3)(c): amended, on 8 December 2009, by section 25(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 58(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 58(4): amended, on 8 December 2009, by section 25(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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59 - Removal From Register Of Participants In Respect Of Activities Listed In

(1) A person who is registered under section 56 or 57 in respect of an activity listed in Schedule 3 or 4 must notify the EPA as soon as practicable if the per- son ceases, or will cease, to carry out the activity for the remainder of the year and the whole of the following year.
(2) The EPA must, after receiving notice under subsection (1), or otherwise being satisfied that the person has ceased to carry out the activity for the remainder of the year and the whole of the following year,—
(a) remove the name of the person from the register in respect of the activity immediately or, if the notice specifies that the person will cease the ac- tivity on a future date, on that date; and
(b) notify the person, and any other person specified in section 188(7)(a)(i), 198(3)(a), or 209(3)(a), as the case may require, that the person’s name—
(i) has been removed from the register in respect of the activity; or
(ii) if the person’s name will be removed from the register in respect of the activity on a future date, that the person’s name will be re- moved from the register in respect of the activity on that date. (3) This section is subject to sections 200 and 211.
Section 59: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 59(1): amended, on 1 January 2013, by section 25 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 59(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 59(2): amended, on 1 January 2013, by section 25 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 59(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 59(2)(b): amended, on 8 December 2009, by section 26(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 59(3): amended, on 8 December 2009, by section 26(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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60 - Exemptions In Respect Of Activities Listed In Schedule 3

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, exempt any person or class of persons carrying out an activity listed in Schedule 3 from being a participant under this Act in respect of—
(a) the activity; or
(b) part of the activity; or
(c) a proportion of the emissions from the activity; or
(d) a combination of the matters specified in paragraphs (a) to (c).
 (1A) An
conditions (including, but not limited to, terms and conditions imposing geo- graphical or operational restrictions) that the Governor-General thinks fit.
Order in Council made under subsection (1) may specify any terms and
(2) Before recommending the making of an order under subsection (1), the Minis- ter must be satisfied that—
(a) the order will not materially undermine the environmental integrity of the greenhouse gas emissions trading scheme established under this Act; and
(b) the costs of making the order do not exceed the benefits of making the order.
(3) In determining whether to recommend the making of an order under subsection (1), the Minister must have regard to the following matters:
(a) the need to maintain the environmental integrity of the greenhouse gas emissions trading scheme established under this Act; and
(b) the desirability of minimising any compliance and administrative costs associated with the greenhouse gas emissions trading scheme established under this Act; and (c) the relative costs of giving the exemption or not giving it, and who bears the costs; and
(d) any alternatives that are available for achieving the objectives of the Minister in respect of giving the exemption; and
(e) any other matters the Minister considers relevant.
(4) While an order made under this section is in force, any person or class of per- sons in respect of whom the order is made is not required to comply with the obligations imposed on participants under this Part and Part 5 in respect of the matters covered by the order.
(5) Before recommending the making or revocation of an order under this section, the Minister must—
(a) consult with persons that the Minister considers are likely to be substan- tially affected by the making of the order; and
(b) give those persons the opportunity to make submissions; and
(c) consider those submissions.
(6) Despite anything in subsection (2) or (3), the Minister may make a recommen- dation for the making of an order under subsection (1) in respect of a person with whom the Crown has signed a negotiated greenhouse agreement if—
(a) the negotiated greenhouse agreement was signed before 31 December 2005; and
(b) the order relates to an activity of the person that is covered by the negoti- ated greenhouse agreement; and
(c) the order is in force for a period not exceeding the term of the negotiated greenhouse agreement, including any extension of the term made in ac- cordance with the agreement.
(7) The Minister is not required to comply with subsection (5) before recommend- ing the making of an order under subsection (1) in respect of a person with whom the Crown has signed a negotiated greenhouse agreement.
(8) A failure to comply with subsection (5) does not affect the validity of any order made.
Section 60: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 60(1)(a): amended, on 8 December 2009, by section 27(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 60(1)(b): amended, on 8 December 2009, by section 27(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 60(1)(c): amended, on 8 December 2009, by section 27(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 60(1A): inserted, on 8 December 2009, by section 27(4) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 60(2)(b): amended, on 8 December 2009, by section 27(5) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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61 - Requirement To Have Holding Account

(1) A participant or an eligible person must have a holding account for the purpose of—
(a) surrendering units or repaying units as required under this Part or Part 5:
(b) receiving New Zealand units to which the participant or eligible person is entitled under this Part or Part 5.
(2) Despite anything in subsection (1), a person who does not have a holding ac- count at the time the person becomes a participant complies with subsection (1) if the person complies with section 56(1)(b) or 57(3), as the case may require.
(3) Despite anything in this Act, the Registrar must, subject to section 18A(5), open a holding account in the name of—
(a) a person—
(i) who applies to open a holding account in accordance with section 56(1)(b) or 57(3); and
(ii) whose name has been entered on a register kept for the purposes of section 56 or 57; or
(b) an eligible person.
Section 61: substituted, on 8 December 2009, by section 28 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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62 - Monitoring Of Emissions And Removals

A participant must, in respect of each activity listed in Schedule 3 or 4 that is carried out by the participant in a year,—
(a) collect the prescribed data or other prescribed information (which data or information must, if required by regulations made under this Act, be verified by a person or organisation recognised by the EPA under section 92); and
(b) calculate the emissions and the removals from the activity in accordance with the methodologies prescribed in regulations made under this Act; and
(c) if required by regulations made under this Act, have the calculations verified by a person or organisation recognised by the EPA under section 92; and
(d) keep, in the prescribed format (if any), records of the data or information and calculations.
Section 62: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 62(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 62(c): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 62(d): substituted, on 8 December 2009, by section 29 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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63 Liability To Surrender Units To Cover Emissions

(1) A participant is liable to surrender 1 unit for each whole tonne of emissions from each activity listed in Schedule 3 or 4 that the participant carries out,—
(a) as calculated in accordance with this Act; and
(b) at the times required under this Act.
(2) If a participant is liable to surrender units under this Act, the participant must make an application under section 18C to transfer the required number of units from the participant’s holding account to a surrender account designated by the EPA.
(3) Subsection (1) is subject to section 191(1)(c).
Section 63: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 63(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 63(3): inserted (with effect on 16 May 2014), on 20 May 2014, by section 4 of the Climate Change Response (Unit Restriction) Amendment Act 2014 (2014 No 30).

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63a - Modification Of Liability To Surrender Units To Cover Certain Emissions

(1) This section applies to a person who—
(a) carries out an activity listed in any of Parts 2 to 6 of Schedule 3; or
(b) is a participant in relation to an activity listed in Part 3 or 4 of Schedule 4.
(2) Despite anything in this Act, a person to whom this section applies is liable to surrender, and may surrender, only the following for emissions from the activi- ty:
(a) for the period ending on 31 December 2016, 1 unit for each 2 whole tonnes of emissions:
(b) for the year starting on 1 January 2017, 1 unit for each 1.5 whole tonnes of emissions:
(c) for the year starting on 1 January 2018, 1 unit for each 1.2 whole tonnes of emissions.
(3) This section is repealed on 1 January 2019.
Section 63A: inserted, on 1 January 2013, by section 26 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 63A(2): replaced, on 1 January 2017, by section 4 of the Climate Change Response (Remov- al of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 63A(3): inserted, on 1 January 2017, by section 4 of the Climate Change Response (Removal of Transitional Measure) Amendment Act 2016 (2016 No 24).

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64 - Entitlement To Receive New Zealand Units For Removal Activities

(1) A participant is entitled to receive 1 New Zealand unit for each whole tonne of removals from the participant’s removal activities, as calculated in accordance with this Act.
(2) If a participant submits an emissions return to the EPA that contains an assess- ment of the participant’s entitlement to receive New Zealand units, then the EPA must, within 20 working days of receiving the emissions return, direct the Registrar to transfer the number of New Zealand units contained in the assess- ment to the participant’s holding account.
(3) Subsection (2) does not apply if, within 20 working days of the EPA receiving the emissions return, the EPA or an enforcement officer serves notice on the participant under section 94 requiring the participant to provide information in respect of any matter contained in the emissions return.
(4) [Repealed]
(5) [Repealed]
Section 64: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 64(2): substituted, on 8 December 2009, by section 30 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 64(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 64(3): substituted, on 8 December 2009, by section 30 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 64(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 64(4): repealed, on 8 December 2009, by section 30 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 64(5): repealed, on 8 December 2009, by section 30 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).

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64a Modification Of Entitlement To Receive New Zealand Units For Removal Activities

(1) This section applies to a person who—
(a) is a participant in respect of an activity listed in Part 2 of Schedule 4; and
(b) is entitled to receive New Zealand units under section 64.
(2) Despite section 64, a participant to whom this section applies is entitled to re- ceive only the following for removals from the activity:
(a) for the period ending on 31 December 2016, 1 New Zealand unit for each 2 whole tonnes of removals:
(b) for the year starting on 1 January 2017, 1 New Zealand unit for each 1.5 whole tonnes of removals: 
(c) for the year starting on 1 January 2018, 1 New Zealand unit for each 1.2 whole tonnes of removals.
(3) This section is repealed on 1 January 2019.
Section 64A: inserted, on 1 January 2013, by section 27 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 64A(2): replaced, on 1 January 2017, by section 5 of the Climate Change Response (Remov- al of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 64A(3): inserted, on 1 January 2017, by section 5 of the Climate Change Response (Removal of Transitional Measure) Amendment Act 2016 (2016 No 24).

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65 - Annual Emissions Returns

(1) In the period beginning on 1 January and ending on 31 March in each year, a participant—
(a) must submit an annual emissions return to the EPA in respect of each of the activities listed in Schedule 3 or Part 2, 3, or 4 of Schedule 4 that the participant carried out in the immediately preceding year:
(b) must, in the case where approval for the participant’s offsetting forest land application is treated as revoked under section 186D(2) or is re- voked under section 186G(1), submit an annual emissions return to the EPA in respect of the activity listed in Part 1 of Schedule 3 that the par- ticipant carried out that covers the period—
(i) beginning when the activity first occurred; and
(ii) ending on the date that the revocation occurred.
(1A) For the purposes of the annual emissions return, the activity carried out in the period specified in subsection (1)(b) is to be treated as if it were carried out in the immediately preceding year.
(2) The annual emissions return must, in respect of activities that the participant carried out during the year covered by the return,—
(a) record the participant’s activities; and
(b) record the participant’s emissions and removals as calculated and, if re- quired, as verified under section 62(b) and (c); and
(c) contain an assessment of the participant’s—
(i) liability to surrender units in respect of the participant’s emis- sions; and
(ii) entitlement to receive New Zealand units for the participant’s re- movals; and
(d) be accompanied by such other information as may be prescribed; and
(e) be accompanied by the prescribed fee (if any); and
(f) be signed by the participant.
(2A) If section 186E(1) applies,—(a) (b) subsection (2)(b) and (c) do not apply; and the annual emissions return must record the emissions for the relevant pre-1990 forest land under section 186D(3)(c) as emissions of the par- ticipant for an activity listed in Part 1A of Schedule 3 for which the par- ticipant is liable to surrender units.
(3) The participant must submit the annual emissions return under subsection (1) by submitting it in the prescribed manner and format.
(4) Following the submission of an annual emissions return under subsection (1), a participant must, by 31 May, surrender the number of units listed in the partici- pant’s assessment under subsection (2)(c)(i) or recorded under subsection (2A)(b).
(5) A participant who carries out an activity listed in Part 1 of Schedule 4 must
submit emissions returns as set out in section 189(2).
Section 65: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 65(1): replaced, on 1 January 2013, by section 28(1) of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 65(1A): inserted, on 1 January 2013, by section 28(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 65(2A): inserted, on 1 January 2013, by section 28(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 65(4): amended, on 1 January 2013, by section 28(3) of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 65(4): amended, on 8 December 2009, by section 31(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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Duties and rights of individuals

66 - Quarterly Returns For Other Removal Activities

(1) Despite anything in this Act, a person who is a participant in respect of an ac- tivity listed in Part 2 of Schedule 4 may, within 20 working days after the fol- lowing dates, submit an emissions return that complies with subsection (2): (a) 31 March: (b) 30 June: (c) 30 September.
(2) Anemissions return referred to in subsection (1) must—
(a) only relate to activities listed in Part 2 of Schedule 4 in respect of which the person is a participant; and
(b) in respect of each activity covered by the return, be in respect of the period— (i) commencing on the later of—
(A) the day the person became a participant in respect of the ac- tivity; or (B) the day after the end of the period covered by the partici- pant’s last emissions return in respect of the activity; and (ii) ending on a date specified in subsection (1); and
(c) contain the information specified in section 65(2) in respect of the period covered by the return; and
(d) be submitted in accordance with section 65(3).
(3) Despite anything in section 65, the annual emissions return of a participant who has submitted a return for an activity under this section in any year must cover only the part of the year not covered by a return under this section.
Section 66: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

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67 - Retention Of Emissions Records

(1) A participant must keep sufficient records to enable the EPA to verify, in re- spect of any year in which the participant carries or carried out an activity listed in Schedule 3 or 4,—
(a) the activities carried out by the participant; and
(b) the emissions and removals from those activities as calculated and, if re- quired, as verified under section 62(b) and (c); and
(c) the participant’s assessment of the participant’s— (i) liability to surrender units; and (ii) entitlement to receive New Zealand units; and
(d) any other information contained in an emissions return submitted by the participant.
(2) The records specified in subsection (1) must—
(a) include the records specified in section 62(d); and
(b) in the case where they relate to an activity listed in Part 1 of Schedule 3 or 4, be retained for a period of at least 20 years after the end of the year to which they relate; and
(c) in every other case, be retained for a period of at least 7 years after the end of the year to which they relate.
Section 67: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 67(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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68 - Issuing New Zealand Units

(1) The Minister may, at any time, direct the Registrar to issue New Zealand units into a Crown holding account.
(2) Before giving a direction, the Minister must—
(a) consult the Minister of Finance; and
(b) have regard to the following matters:
(i) the number of units that New Zealand has received, or that the Minister expects New Zealand to receive, under any international agreement; and
(ii) New Zealand’s international obligations, including any obligation to retire units equal to the number of tonnes of emissions that are emitted in New Zealand; and
(iii) the proper functioning of the greenhouse gas emissions trading scheme established under this Act; and
(iv) any other matters that the Minister considers relevant; and
(c) if the direction under subsection (1) relates to issuing New Zealand units into a Crown holding account on or after 1 January 2013, and if there is no subsequent commitment period specified or determined under the Protocol or no successor international agreement to the Protocol, have regard to the following matters:
(i) New Zealand’s annual emissions for the 5 years (on record) before the year of the direction under consideration; and
(ii) the report of the most recent review completed under section 160(1); and
(iii) New Zealand’s obligations under the Convention (if any); and
(iv) New Zealand’s anticipated future international obligations.
(3) The Registrar must give effect to a direction given by the Minister under sub- section (1).
(4) As soon as practicable after giving a direction under subsection (1), the Minis- ter must—
(a) publish a copy of the direction in the Gazette; and
(b) ensure that the direction is accessible via the Internet site of the EPA;
and
(c) present a copy of the direction to the House of Representatives. (5) Each copy of the direction under subsection (4) must be accompanied by a statement setting out how the Minister has had regard to the matters specified
in subsection (2)(b) and, if relevant, subsection (2)(c).
Section 68: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 68(4)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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69 - Notification Of Intention Regarding New Zealand Units

(1) The Minister must give notice in the Gazette of the Crown’s intentions to issue and allocate or sell New Zealand units at least 9 months before the end of each of the following periods:
(a) the first commitment period:
(b) each subsequent commitment period (if any):
(c) if there is no subsequent commitment period, then— (i) the 5-year period commencing on 1 January 2013: (ii) each subsequent 5-year period after the period specified in sub- paragraph (i).
(2) The notice must include—
(a) the number of New Zealand units that are intended to be issued under section 68; and
(b) the time frames for issuing the New Zealand units under section 68; and
(c) the intended time frame for any allocation of New Zealand units, or the sale of New Zealand units and the method of sale.
(3) The Minister must present a copy of the report under section 160(7)(b) to the House of Representatives before notice may be given under this section.
(4) The Minister must ensure that a copy of any notice given under subsection (1) is accessible via the Internet site of the EPA.
(5) The Crown is not bound by any notice given under subsection (1) to make any decisions in relation to the issuing, sale, or allocation of New Zealand units.
Section 69: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 69(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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70 - Governor-General May Issue Allocation Plans

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, issue an allocation plan providing for the matters in section 72 or 74.
(2) The allocation plan must—
(a) comply with any relevant requirements specified in this subpart; and
(b) be presented to the House of Representatives as soon as practicable after it is issued, along with, in the case of the fishing allocation plan, the re- port provided to the Minister under section 76(5) and any of the Minis- ter’s decisions on the recommendations contained in the report.
(3) An allocation plan comes into force on the day after the date it is presented to the House of Representatives.
(4) An allocation plan is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012 and must be presented to the House of Representatives under section 41 of that Act.
Section 70: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 70(4): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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71 - Correction Of Allocation Plans

(1) For the purpose of correcting any minor mistakes or defects in an allocation plan, the Minister may, without complying with section 75 or 76, recommend that the Governor-General amend any allocation plan.
(2) An amended allocation plan comes into force at the time it is issued.
(3) Section 70(2)(b) and (3) do not apply to an amended allocation plan.
Section 71: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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72 - Allocation In Respect Of Pre-1990 Forest Land

(1) The Minister must recommend to the Governor-General that an allocation plan be issued under section 70 in respect of pre-1990 forest land.
(2) The pre-1990 forest land allocation plan must provide for—
(a) an allocation of New Zealand units to—
(i) landowners, or former landowners, of eligible land who are eli- gible persons; or
(ii) a person appointed in accordance with section 73 to hold any New Zealand units allocated in respect of the eligible land specified in paragraph (b)(i)(A); and
(b) an allocation of New Zealand units of—
(i) 18 New Zealand units for each hectare of eligible land that was Crown forest licence land on 1 January 2008 and—
(A) will not have been transferred to iwi as part of a Treaty of Waitangi settlement by the date on which the allocation plan is issued; or
(B) has been, or will have been, transferred to iwi as part of a Treaty of Waitangi settlement either on or after 1 January 2008 but before the date on which the allocation plan is issued:
(ii) 39 New Zealand units for each hectare of eligible land, other than land covered by subparagraph (i) that was transferred to the land- owner, or former landowner, of the land—
(A) after 31 October 2002; or
(B) before 1 November 2002 if, since that date, ownership (in- cluding, if specified in the allocation plan, the beneficial ownership) of any body corporate owning the land or, if specified in the allocation plan, the beneficial ownership of the land owned by a body corporate, has changed in the manner and to the extent specified in the allocation plan:
(iii) 60 New Zealand units for each hectare of eligible land not covered in subparagraph (i) or (ii). (3) The pre-1990 forest land allocation plan must provide that the New Zealand units allocated under the plan will be transferred so that—
(a) a person allocated 18 units for each hectare of eligible land in accord- ance with subsection (2)(b)(i) receives—
(i) 7 units for each hectare of eligible land by 31 December 2012; and
(ii) 11 units for each hectare of eligible land after 31 December 2012; and
(b) a person allocated 39 units for each hectare of eligible land in accord- ance with subsection (2)(b)(ii) receives—
(i) 15 units for each hectare of eligible land by 31 December 2012; and
(ii) 24 units for each hectare of eligible land after 31 December 2012; and
(c) a person allocated 60 units for each hectare of eligible land in accord- ance with subsection (2)(b)(iii) receives—
(i) 23 units for each hectare of eligible land by 31 December 2012; and
(ii) 37 units for each hectare of eligible land after 31 December 2012. (4) In addition to the matters provided for in subsections (2) and (3), the pre-1990 forest land allocation plan—
(a) must specify—
(i) the landowners, or former landowners, of the eligible land who are eligible persons; and
(ii) the manner in which, and the extent to which, the ownership of eligible land must have changed to constitute a “transfer” for the purposes of subsection (2)(b)(ii)(A) or (B); and
(iii) the circumstances, if any, in which a transfer for the purposes of subsection (2)(b)(ii) includes transmission; and
(iv) the manner in which, and the extent to which, the ownership of any body corporate owning eligible land must have changed for the purposes of subsection (2)(b)(ii)(B); and
(v) the data and information, or the kind of data and information, that each eligible person must supply, and the form in which the per- son must supply the data and information, in order to—
(A) receive an allocation of New Zealand units under the plan; and
(B) enable the Minister to determine the person’s correct alloca- tion of New Zealand units under the allocation plan; and
(vi) in relation to an eligible person who receives an allocation of New Zealand units,—
(A) the records, or the kinds of records, that the person must re- tain; and
(B) the form in which the person must retain the records; and
(C) the period for which the person must retain the records; and
(b) may specify—
(i) the manner in which, and the extent to which, the beneficial own- ership of eligible land must have changed to constitute a “transfer” for the purposes of subsection (2)(b)(ii)(A) or (B); and
(ii) the manner in which, and the extent to which, the beneficial own- ership of any body corporate owning eligible land, or, if relevant, the beneficial ownership of the land owned by a body corporate, must have changed for the purposes of subsection (2)(b)(ii)(B); and
(c) may provide for any other matters contemplated by this subpart, neces- sary for its administration, or necessary for giving it full effect.
(5) Despite subsection (2)(b), the pre-1990 forest land allocation plan must treat any Crown forest licence land transferred pursuant to the Te Uri o Hau Claims Settlement Act 2002 as if it were eligible land covered by subsection (2)(b)(iii). (6) For the purposes of—
(a) this section,—
(i) eligible land is to be treated as transferred on the settlement date, unless the pre-1990 forest land allocation plan specifies another date or event upon which any or all eligible land is to be treated as transferred; and
(ii) Crown forest licence land means eligible land subject to a Crown forestry licence under section 14 of the Crown Forest Assets Act 1989; and
(b) subsection (2)(b)(ii),—
(i) transfer means a transfer specified in the pre-1990 forest land al- location plan, but does not include transmission unless the alloca- tion plan specifies otherwise (for example, in relation to any land vested under an Act); and
(ii) body corporate means a company whether incorporated in New Zealand or elsewhere and any other body corporate specified in the pre-1990 forest land allocation plan.
Section 72: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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73 - Minister To Appoint Person To Hold Certain New Zealand Units

(1) The Minister must, before making a determination in respect of the eligible land specified in section 72(2)(b)(i)(A), by notice in the Gazette,—
(a) appoint a person to—
(i) apply for an allocation of New Zealand units in respect of the land; and
(ii) hold on trust for the future owners of the land any New Zealand units allocated in respect of the land; and
(b) notify—
(i) the structure, composition, and functions of the person; and
(ii) the terms and conditions upon which the person is to hold the New Zealand units.
(2) If the Minister has not appointed a person in accordance with subsection (1) before issuing a notice under section 77(1) inviting persons to apply for an al- location of New Zealand units under the pre-1990 forest land allocation plan, then the Minister must, by notice in the Gazette, appoint a person to apply for an allocation of New Zealand units in respect of the land specified in section 72(2)(b)(i)(A) on behalf of the person to be appointed under subsection (1).
Section 73: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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74 - Allocation To Owners Of Fishing Quota

(1) The Minister must recommend to the Governor-General that an allocation plan be issued under section 70 in relation to fishing.
(2) The fishing allocation plan must provide for—
(a) an allocation of New Zealand units to persons who—
(i) were shown on the quota register kept under Part 8 of the Fisher- ies Act 1996 as owners of fishing quota on 24 September 2009; and
(ii) meet any tests or thresholds that are specified in the allocation plan; and
(b) a total of 700 000 New Zealand units to be available for allocation under the allocation plan; and
(c) an allocation of New Zealand units to each eligible person calculated in accordance with the following formula:
P = A × (B + C)/(D + E)
where—
P is the eligible person’s allocation entitlement under the fishing al- location plan
A is 700 000 New Zealand units
B is the total quota weight equivalent (expressed in kilograms) of stocks, other than Foveaux Strait dredge oysters, owned by the eli- gible person on the close of 24 September 2009
C is the total quota weight equivalent (expressed as a number of oysters) of Foveaux Strait dredge oyster stock owned by the eli- gible person on the close of 24 September 2009 divided by 9.8
D is the sum of the total allowable commercial catch (expressed in kilograms) of stocks, other than Foveaux Strait dredge oysters (excluding any quota shown in the quota register kept under Part 8 of the Fisheries Act 1996 as being owned by the Crown), on the close of 24 September 2009
E is the sum of the total allowable commercial catch (expressed as a number of oysters) of the Foveaux Strait dredge oyster stock divi- ded by 9.8 (excluding any quota shown in the quota register kept under Part 8 of the Fisheries Act 1996 as being owned by the Crown) on the close of 24 September 2009; and
(d) the data and information, or the kind of data and information, that each eligible person must supply, and the form in which the person must sup- ply the data and information, in order to—
(i) receive an allocation of New Zealand units under the allocation plan; and (ii) enable the Minister to determine the person’s correct allocation of New Zealand units under the allocation plan; and
(e) in relation to an eligible person who receives an allocation of New Zea- land units,—
(i) the records, or the kinds of records, that the person must retain; and
(ii) the form in which the person must retain the records; and
(iii) the period for which the person must retain the records; and
(f) any other matters contemplated by this subpart, necessary for its admin- istration, or necessary for giving it full effect.
(3) For the purposes of this section, quota weight equivalent and total allowable
commercial catch have the same meaning as in section 2(1) of the Fisheries
Act 1996.
Section 74: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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75 - Consultation On Pre-1990 Forest Land Allocation Plan

(1) Before making a recommendation under section 72, the Minister must consult, or be satisfied that the chief executive has consulted, representatives of persons that appear to the Minister or the chief executive likely to have an interest in the pre-1990 forest land allocation plan.
(2) A failure to comply with this section does not affect the validity of any pre-1990 forest land allocation plan issued under section 70.
(3) Any consultation undertaken before the commencement of this section in respect of the pre-1990 forest land allocation plan is to be treated as the consultation required for the purposes of this section.
Section 75: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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76 - Consultation On Fishing Allocation Plan

(1) Before making a recommendation under section 74(1), the Minister must—
(a) prepare a draft fishing allocation plan; and
(b) consult, or be satisfied that the chief executive has consulted, persons (or their representatives) that appear to the Minister or the chief executive likely to have an interest in the fishing allocation plan.
(2) The draft fishing allocation plan must provide for the matters set out in section 74(2).
(3) The Minister must ensure that—
(a) public notice is given of the draft fishing allocation plan; and
(b) the draft fishing allocation plan is made available in hard copy at the office of, and is accessible via the Internet site of the department of, the chief executive responsible for the administration of this Act and at such other places as the Minister considers appropriate.
(4) The notice of the draft fishing allocation plan given under subsection (3) must specify—
(a) how a hard copy of the draft fishing allocation plan may be obtained; and
(b) that any person may make a submission on the draft fishing allocation plan, how submissions may be made, and by what date submissions must be made (which must be no earlier than 20 working days after the date on which notice is given).
(5) If any submission is made on the draft fishing allocation plan under subsection (4), the chief executive must, after the expiry of the time for making submis- sions, prepare for the Minister a report that contains recommendations in re- spect of the submissions.
Section 76: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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77 - Determinations Made In Accordance With Allocation Plan

(1) As soon as practicable after an allocation plan comes into force, the Minister must give public notice inviting any person who may be eligible for an alloca- tion of New Zealand units under the allocation plan to apply for an allocation.
(2) The notice under subsection (1) must specify—
(a) the form in which an application must be made; and
(b) the final date by which applications for an allocation of New Zealand units under the allocation plan must be received by the Minister (which must, in the case of a pre-1990 forest land allocation plan, be no earlier than 40 working days after the date on which the notice is given and, in the case of a fishing allocation plan, be no earlier than 20 working days after the date on which the notice is given); and
(c) the data and other information, or the kind of data and other information, that must accompany the application in order for the person’s application to be considered (which must be the data and other information specified in the allocation plan); and
(d) how the data and other information are to be supplied.
(3) To avoid doubt, data and information supplied under subsection (2) are subject to the Official Information Act 1982.
(4) Despite anything in this subpart or in any allocation plan,—
(a) a person is not entitled to receive an allocation of New Zealand units under an allocation plan unless the person applies to the Minister for an allocation under the allocation plan and supplies the required data and other information in the required format; and (b) the Minister is not required to make a determination in respect of an ap- plication for an allocation if the application is received after the date spe- cified in the notice under subsection (2)(b).
(5) The Minister must, in relation to each application received by the date speci- fied in the notice given under subsection (1), make a preliminary determination in accordance with the allocation plan as to—
(a) whether the person is eligible to receive an allocation of New Zealand units under the plan; and
(b) the total number of New Zealand units the person is entitled to receive under the plan (which may be expressed by reference to a formula); and
(c) the year or years in which the New Zealand units will be transferred to the person.
(6) After making a preliminary determination, the Minister must notify the appli- cant of the following:
(a) whether, in the Minister’s opinion, the person is an eligible person under the allocation plan, and—
(i) if so, the total number of New Zealand units the Minister has de- termined the person is entitled to receive under the plan (which may be expressed by reference to a formula) and the year or years in which those units will be transferred; and
(ii) if not, the reasons for that opinion; and
(b) that, if the applicant believes there are any errors or miscalculations in the Minister’s preliminary determination of eligibility or entitlement, the person may provide further information to the Minister supporting a dif- ferent determination; and
(c) the final date by which any further information must be received by the Minister (which must, in the case of a pre-1990 forest land allocation plan, be no earlier than 20 working days after the date on which the no- tice is given, and in the case of a fishing allocation plan, be no earlier than 10 working days after the date on which the notice is given).
(7) Following the expiry of the date referred to in subsection (6)(c), the Minister must, taking into account any information received by the due date in response to the notice, make a final determination of the matters specified in subsection (5).
(8) As soon as practicable after making a final determination under subsection (7), the Minister must—
(a) notify the applicant of the determination; and
(b) publish the determination in the Gazette; and
(c) ensure that the determination is accessible via the Internet site of the EPA; and (d)
Reprinted as at Climate Change Response Act 2002 1 September 2017
if New Zealand units are allocated to an applicant, direct the Registrar to transfer the allocated New Zealand units to the applicant’s holding ac- count in the amounts and on the date or dates specified in the determin- ation.
 (8A) Despite subsection (8)(d), if the applicant does not have a holding account, the Registrar is not required to comply with a direction by the Minister until the applicant has opened a holding account that has been approved by the Regis- trar.
(9) For the purposes of making a preliminary determination under subsection (5) or a final determination under subsection (7) in respect of a fishing allocation plan, the Minister may access, and rely on, the information set out in the quota register kept under Part 8 of the Fisheries Act 1996.
(10) To avoid doubt, and without limiting the powers conferred under sections 94 to 106, the EPA or any other person with powers under sections 94 to 106 may exercise those powers for the purposes of ascertaining whether a person who applies for an allocation of New Zealand units or is allocated New Zealand units under an allocation plan is complying with, or has complied with,—
(a) any requirement in this section or section 78 or 79; or
(b) any requirement in the relevant allocation plan (for example, a require- ment to keep records).
Section 77: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 77(8)(c): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 77(8A): inserted, on 1 January 2013, by section 29 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 77(10): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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78 - Power To Revoke And Replace Determinations

(1) Despite anything in section 77(7) or (8), the Minister may (but is not required to) reconsider, revoke, and replace a determination made under section 77(7) with a new determination if—
(a) the allocation plan under which the determination was made is amended; or
(b) in the Minister’s opinion, the determination has resulted, or would other- wise result, in a person receiving an incorrect allocation because—
(i) of an error in the application of the criteria specified in the applic- able allocation plan; or
(ii) a person has provided altered, false, incomplete, or misleading in- formation in response to a notice given under section 77(1) or (6) or 86E. (2) Before revoking and replacing a determination that would affect the number of units allocated to a person, the Minister must—
(a) make a preliminary determination of the matters specified in section 77(5); and
(b) give notice to the person of—
(i) the ground specified in subsection (1) and any information that led the Minister to reconsider the person’s allocation under the rele- vant allocation plan; and
(ii) the Minister’s preliminary determination made under paragraph (a); and
(c) follow the procedure in section 77(6) to (8), which apply, with any necessary modifications, to the new determination.
(3) The Minister may not revoke or replace a determination under this section after the expiry of 4 years from the date of notification of the Minister’s first deter- mination under section 77(7) if the new determination would decrease the number of units allocated to a person.
(4) Despite subsection (3), if the Minister is satisfied that an application for an al- location under an allocation plan, or any other document submitted in respect of the application, was submitted with the intention to deceive, then the Minis- ter may revoke and replace any determination that resulted from the application at any time so as to decrease the number of units allocated to the applicant (in- cluding decreasing that number to zero).
(5) Subsections (6) and (7) apply if—
(a) the Minister has made a determination under section 77 that Te Ohu Kai Moana Trustee Limited is entitled to receive New Zealand units under a fishing allocation plan; and
(b) New Zealand units have been transferred to Te Ohu Kai Moana Trustee Limited under the determination in respect of unallocated quota; and
(c) Te Ohu Kai Moana Trustee Limited has allocated and transferred unallo- cated quota together with New Zealand units associated with that quota to any iwi or mandated iwi organisation in accordance with section 138A(2) of the Maori Fisheries Act 2004; and
(d) the Minister reconsiders the determination.
(6) In reconsidering the determination of Te Ohu Kai Moana Trustee Limited’s en- titlement, the Minister must treat an iwi or a mandated iwi organisation which has received unallocated quota from Te Ohu Kai Moana Trustee Limited as if it owned that quota on 24 September 2009.
(7) If the Minister decides that the determination of Te Ohu Kai Moana Trustee Limited’s entitlement to New Zealand units should be revoked, the Minister must make a new determination of—
(a) Te Ohu Kai Moana Trustee Limited’s entitlement to be allocated New Zealand units under the fishing allocation plan as if the unallocated quo- ta that Te Ohu Kai Moana Trustee Limited owns on the date of the new determination were all the unallocated quota it owned on 24 September 2009; and
(b) the entitlement of an iwi or a mandated iwi organisation that has re- ceived unallocated quota to be allocated New Zealand units under the fishing allocation plan as if that iwi or mandated iwi organisation owned the unallocated quota it received on 24 September 2009.
(8) In subsections (5) to (7) and section 79(4),—
iwi has the same meaning as in section 5 of the Maori Fisheries Act 2004
mandated iwi organisation has the same meaning as in section 5 of the Maori Fisheries Act 2004
unallocated quota means quota held by Te Ohu Kai Moana Trustee Limited on 24 September 2009 and that had not been allocated under section 130(1), 135, or 151 of the Maori Fisheries Act 2004 at that date.
Section 78: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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79 - Effect Of New Determination

(1) If the Minister makes a new determination in accordance with section 78, then—
(a) the new determination applies and replaces the earlier determination from the date the new determination is made; and
(b) the Minister—
(i) may, if practicable, amend or revoke any direction given under section 77(8)(d); or
(ii) must otherwise give any new direction necessary under section 77(8)(d) in order to give effect to the new determination.
(2) Subject to subsection (3), a new determination does not change or otherwise af- fect any transfer of New Zealand units made to a person in accordance with a revoked determination before the date the new determination came into effect.
(3) If New Zealand units have been transferred to a person under an earlier deter- mination and the person would not be entitled under the new determination to those New Zealand units (including where the result of the new determination is that the person would not be entitled to any New Zealand units under the al- location plan), then—
(a) the notice of the new determination given to the person under section 77(8) must specify—
(i) the number of units required to be repaid; and (ii) the Crown holding account into which they must be transferred; and
(b) the person must, within 60 working days of the date of the notice, repay those units by transferring the specified number of units to a Crown holding account in accordance with the notice, and sections 134 and 135 apply, with any necessary modifications, as if—
(i) the units the person is required to repay were units transferred to the person in error; and
(ii) the requirement to repay the units arose under section 125.
(4) This section applies to any new determination made in accordance with section 78(7) as if—
(a) only the New Zealand units associated with the unallocated quota held by Te Ohu Kai Moana Trustee Limited at the date of the new determin- ation had been transferred to it under the earlier determination; and
(b) the New Zealand units associated with the unallocated quota transferred to an iwi or a mandated iwi organisation by Te Ohu Kai Moana Trustee Limited had been transferred to the iwi or mandated iwi organisation under the earlier determination.
Section 79: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 79(3)(b): amended, on 1 January 2013, by section 30 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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80 - Criteria For Allocation Of New Zealand Units To Industry

(1) A person is eligible for an allocation of New Zealand units for an eligible in- dustrial activity in respect of a year if the person carries out the activity at any time in a year.
(2) Subsection (1) is subject to sections 86E and 161D(7).
Section 80: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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81 - Entitlement To Provisional Allocation For Eligible Industrial Activities

Subject to section 82, an eligible person is entitled to a provisional allocation of New Zealand units for an eligible industrial activity in respect of a year calcu- lated in accordance with the following formula:
PA = LA × ∑(PDCT × AB)  where—  
PA is the person’s provisional allocation entitlement for the eligible industri- al activity for the year
LA is the level of assistance for the eligible industrial activity for the year, being,—
(a) for a moderately emissions-intensive eligible industrial activity,—
(i) 0.6 in 2010, 2011, and 2012; and
(ii) in each year after 2012, the level of assistance from the pre- vious year less 0.01 (the phase-out rate for a moderately emissions-intensive eligible industrial activity):
(b) for a highly emissions-intensive eligible industrial activity,—
(i) 0.9 in 2010, 2011, and 2012; and
(ii) in each year after 2012, the level of assistance from the pre- vious year less 0.01 (the phase-out rate for a highly emis- sions-intensive eligible industrial activity)
 ∑ is the symbol for summation (of each PDCT × AB calculation)
PDCT is the amount of each prescribed product from the eligible industrial ac- tivity produced by the person in the year immediately preceding the year to which the provisional allocation relates, as determined, if relevant, in accordance with regulations made under this Act
AB is the prescribed allocative baseline for the applicable product that is re- quired to be used by the eligible person by regulations made under this Act.
Section 81: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 81 formula item LA paragraph (a)(ii): replaced, on 1 January 2013, by section 31(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 81 formula item LA paragraph (b)(ii): replaced, on 1 January 2013, by section 31(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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82 - Entitlement To Allocation For Eligible Industrial Activities Where Provisional Allocation Not Received

(1) An eligible person who carries out an eligible industrial activity at any time in a year, but did not carry out that activity during the immediately preceding year (a new entrant) is not entitled to a provisional allocation calculated under sec- tion 81, but is entitled to an allocation under subsection (2).
(2) A new entrant or other eligible person who did not receive a provisional alloca- tion of New Zealand units for an eligible industrial activity in respect of a year is entitled to an allocation of New Zealand units for the eligible industrial ac- tivity for the year calculated in accordance with the formula in section 83(2). 
Section 82: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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83 - Annual Allocation Adjustment

(1) A person who has received a provisional allocation of New Zealand units for an eligible industrial activity in respect of a year must, subject to section 84, calculate the person’s annual allocation adjustment for the activity for the year by—
(a) determining the person’s final allocation entitlement for the eligible in- dustrial activity in respect of the year in accordance with the formula in subsection (2); and
(b) then determining the annual allocation adjustment in accordance with the formula in subsection (3).
(2) The formula for the calculation of a person’s final allocation entitlement is as follows:
FA = LA × ∑(PDCT × AB)  where— FA is the person’s final allocation entitlement for the eligible industrial ac- tivity for the year
LA is the level of assistance for the activity for the year, being,—
(a) for a moderately emissions-intensive eligible industrial activity,—
(i) 0.6 in 2010, 2011, and 2012; and
(ii) in each year after 2012, the level of assistance from the pre- vious year less 0.01 (the phase-out rate for a moderately emissions-intensive eligible industrial activity):
(b) for a highly emissions-intensive eligible industrial activity,—
(i) 0.9 in 2010, 2011, and 2012; and
(ii) in each year after 2012, the level of assistance from the pre- vious year less 0.01 (the phase-out rate for a highly emis- sions-intensive eligible industrial activity)
∑ is the symbol for summation (of each PDCT × AB calculation)
PDCT is the amount of each prescribed product from the eligible industrial ac- tivity produced by the person in the year, as determined, if relevant, in accordance with regulations made under this Act
AB is the prescribed allocative baseline for the applicable product that is re- quired to be used by the eligible person by regulations made under this Act. (3) The formula for the calculation of a person’s annual allocation adjustment is as follows:
AA = PA – FA where— AA is the person’s annual allocation adjustment of units for the eligible in- dustrial activity for the year
PA is the person’s provisional allocation for the eligible industrial activity notified by the EPA under section 86B
FA is the person’s final allocation entitlement for the eligible industrial ac- tivity for the year calculated under subsection (2). (4) If the figure for AA calculated under the formula in subsection (3)—
(a) is a negative number, then the person is entitled to be allocated the num- ber of units in the annual allocation adjustment:
(b) is a positive number, then the person is liable to repay the number of units in the annual allocation adjustment.
(5) If an eligible person is entitled to be allocated the number of units in an annual allocation adjustment and the person—
(a) makes an application for a provisional allocation for the same eligible industrial activity in the year following the year to which the annual allo- cation adjustment relates, then the person must record the adjustment in the person’s application for a provisional allocation for the following year:
(b) does not make an application for a provisional allocation for the same eligible industrial activity in the year following the year to which the an- nual allocation adjustment relates, the person may make a separate appli- cation under section 86 for an allocation of the number of units in the annual allocation adjustment.
(6) If an eligible person is liable to repay the number of units in an annual alloca- tion adjustment and the person—
(a) makes an application for a provisional allocation for the same eligible industrial activity in the year following the year to which the annual allo- cation adjustment relates, then—
(i) the person must record the adjustment for the year in the person’s application for a provisional allocation for the following year; and
(ii) subject to section 86B, the EPA must deduct the number of units in the adjustment from the provisional allocation for the following year, unless the number of units in the provisional allocation is less than the adjustment, in which case the person must, within 20 working days of being notified of the shortfall in the number of units by the EPA, repay the shortfall by transferring the relevant number of units to a Crown holding account designated by the EPA; or (b) does not make an application for a provisional allocation for the same eligible industrial activity in the year following the year to which the an- nual allocation adjustment relates, then the person must—
(i) by 30 April in the year following the year to which the annual al- location adjustment relates, notify the EPA of the person’s annual allocation adjustment; and
(ii) by 31 May in the year following the year to which the annual allo- cation adjustment relates, repay the number of units in the annual allocation adjustment by transferring the units to a Crown holding account designated by the EPA.
(7) If a person is required to repay units under this section, then—
(a) the units repaid must be of a type that may be transferred to a surrender account at the time the units are repaid; and
(b) sections 134 and 135 apply, with any necessary modifications, as if—
(i) the units the person is required to repay were units transferred to the person in error; and
(ii) the requirement to repay the units arose under section 125.
Section 83: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 83(2) formula item LA paragraph (a)(ii): replaced, on 1 January 2013, by section 32(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 83(2) formula item LA paragraph (b)(ii): replaced, on 1 January 2013, by section 32(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 83(3) formula item PA: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 83(6)(a)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 83(6)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 83(6)(b)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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84 - Closing Allocation Adjustment

(1) An eligible person who has received a provisional allocation for an eligible in- dustrial activity in respect of a year and who ceases during the year to carry out that activity must, within 20 working days of ceasing to carry out the activi- ty,—
(a) calculate the person’s final allocation entitlement for the activity for the year in accordance with the formula in section 83(2); and
(b) using the formula in section 83(3), calculate the person’s closing alloca- tion adjustment, and, for this purpose, section 83(3) applies, with any necessary modifications, as if the closing allocation adjustment were an annual allocation adjustment; and
(c) if the closing allocation adjustment is—
(i) a negative number, apply to the EPA under section 86 for an allo- cation of the number of units in the closing allocation adjustment:
(ii) a positive number, notify the EPA of the person’s closing alloca- tion adjustment and repay the number of units in the closing allo- cation adjustment by transferring the units to a Crown holding account designated by the EPA. (2) For the purposes of subsection (1), a person who has received a provisional al- location for an eligible industrial activity in respect of a year and who tempor- arily does not carry out the activity—
(a) is not immediately to be treated as having ceased to carry out the activi- ty; but
(b) must, if the person does not carry out the activity for a period of 3 months in the year, notify the EPA as soon as practicable after the expiry of that 3-month period of that fact; and
(c) must, if given notice by the EPA (following receipt of the person’s notice under paragraph (b)) that the EPA is satisfied that the person has ceased to carry out the activity for the year and that the person is required to comply with subsection (1), within 20 working days of the date of the EPA’s notice, comply with subsection (1). (3) Subject to subsection (4), an eligible person who has complied with subsection (1) during the year in which the person ceased to carry out the eligible industri- al activity—
(a) is not required to comply with section 83 in respect of that activity; and
(b) may not calculate an annual allocation adjustment under section 83 in re- spect of that year.
(4) A person who has applied for or notified a closing allocation adjustment in ac- cordance with subsection (1) during a year, but who then recommences carry- ing out the activity in the year,—
(a) may calculate an annual allocation adjustment for the year in accordance with the following formula: AA = PA – FA – CAA where— AA is the person’s annual allocation adjustment of units for the eli- gible industrial activity for the year
PA is the person’s provisional allocation for the eligible industrial ac- tivity for the year notified by the EPA under section 86B FA is the person’s final allocation entitlement for the eligible industrial activity for the year (which must be calculated in accordance with section 83(2))
CAA is the amount of the person’s closing allocation adjustment for the eligible industrial activity; and
(b) is entitled to be allocated the number of units in the person’s annual allo- cation adjustment (as calculated under paragraph (a)) in accordance with section 83(5).
(5) Section 83(7) applies to the repayment of units under this section as if the units were required to be repaid under section 83.
Section 84: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 84(1)(c)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 84(1)(c)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 84(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 84(2)(c): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 84(4)(a) formula item PA: amended, on 1 January 2013, by section 33 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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84a - Temporary Suspension Of Allocation Entitlement For Eligible

(1) The purpose of this section is to suspend temporarily the allocation entitlement of an eligible person in respect of an eligible industrial activity until the rele- vant participants face full surrender obligations.
(2) This section applies to the allocation entitlement (including the provisional al- location entitlement) of an eligible person in respect of an eligible industrial ac- tivity calculated under sections 81 to 84.
(3) Despite anything in this Act, an eligible person who carries out an eligible in- dustrial activity is entitled to be allocated, in respect of an application made under section 86, only the following:
(a) for the period starting on 1 January 2013 and ending on 31 December 2016, one-half of the person’s allocation entitlement:
(b) for the year starting on 1 January 2017, two-thirds of the person’s alloca- tion entitlement:
(c) for the year starting on 1 January 2018, five-sixths of the person’s allo- cation entitlement.
(4) This section is repealed on 1 January 2019.
(5) [Repealed] Section 84A: inserted, on 1 January 2013, by section 34 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 84A(3): replaced, on 1 January 2017, by section 6 of the Climate Change Response (Remov- al of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 84A(4): replaced, on 1 January 2017, by section 6 of the Climate Change Response (Remov- al of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 84A(5): repealed, on 1 January 2017, by section 6 of the Climate Change Response (Remov- al of Transitional Measure) Amendment Act 2016 (2016 No 24).

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85 - Allocation Of New Zealand Units In Relation To Agriculture 130

(1) A person is eligible for an allocation of New Zealand units for an eligible agri- cultural activity in respect of a year if the person carries out the activity at any time in the year.
(2) An eligible person is entitled to an allocation for the eligible agricultural activi- ty in respect of the year calculated in accordance with the following formula:
A = LA × ∑(PDCT × AB)
where—
A is the person’s allocation entitlement for the eligible agricultural activity for the year
LA is the level of assistance for the eligible agricultural activity for the year, being—
(a) 0.9 for the first year in which surrender obligations are applicable for the activity; and
(b) in each year after the first year in which surrender obligations are applicable for the activity, the level of assistance from the previ- ous year less 0.01 (the phase-out rate for an eligible agricultural activity)
∑ is the symbol for summation (of each PDCT × AB calculation)
PDCT is the total amount of each product from the eligible agricultural activi- ty produced by the person in the year as determined, if relevant, in ac- cordance with regulations made under this Act
AB is the prescribed allocative baseline for the applicable product.
(3) Despite section 86(1)(c), a person who ceases to carry out an eligible agricul- tural activity in a year may, within 20 working days of ceasing to carry out the activity, apply under section 86 for an allocation for that year calculated in ac- cordance with the formula in subsection (2).
(4) A person—
(a) is not to be treated as having ceased to carry out an eligible agricultural activity for the purposes of subsection (3) and section 59, if the person does not continuously carry out the activity during a year; but (b) must, if the person does not carry out the eligible agricultural activity for a period of 3 months in a year, be treated as having ceased to carry out the activity in the year.
(5) Subject to subsection (6), an eligible person who has applied for an allocation for a year (the closing year) in accordance with subsection (3) may not apply under section 86 for a further allocation in respect of the closing year.
(6) An eligible person who has applied in accordance with subsection (3) for an allocation in respect of a closing year, but who then recommences carrying out the activity in the closing year may apply under section 86 for an allocation in respect of the part of the year after the date the person recommenced carrying out the activity (and which was not covered by the application made in accord- ance with subsection (3)) and, for that purpose, subsection (2) applies as if the year were the part of the year from the date the person recommenced carrying out the activity.
Section 85: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 85(2) formula item LA paragraph (a): replaced, on 1 January 2013, by section 35 of the Cli- mate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 85(2) formula item LA paragraph (b): replaced, on 1 January 2013, by section 35 of the Cli- mate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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85a - Temporary Suspension Of Phase-Out Rates For Assistance Under

(1) The purpose of this section is to suspend temporarily the phase-out rates for as- sistance under sections 81, 83(2), and 85(2) until the relevant participants face full surrender obligations.
(2) Despite anything in sections 81, 83(2), and 85(2),—
(a) the phase-out rates in those sections may not reduce the level of assist- ance for an eligible activity from its 2012 level or the level in the first year in which full surrender obligations are applicable for the activity (as the case may be) during the period—
(i) beginning on the date that this section comes into force; and
(ii) ending, in respect of either or both of those activities, on the close of the date specified for the purpose of this section as the closure date in an Order in Council made by the Governor-General on the recommendation of the Minister; and
(b) the relevant phase-out rate applies for each year after the year of the clo- sure date specified in that order.
(3) Before the Minister may make a recommendation under subsection (2)(a)(ii), the Minister must be satisfied that the relevant participants face full surrender obligations. (4) This section is repealed on the day after the closure date specified in the Order in Council made under subsection (2)(a)(ii) that specifies the end of all suspensions under this section.
Section 85A: inserted, on 1 January 2013, by section 36 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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85b - Temporary Suspension Of Allocation Entitlement For Eligible Agricultural Activities [Repealed]

[Repealed]
Section 85B: repealed, on 1 January 2017, by section 7 of the Climate Change Response (Removal of Transitional Measure) Amendment Act 2016 (2016 No 24).

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86 - Applications For Allocation Of New Zealand Units For Industry And Agriculture

(1) An eligible person who wishes to be allocated New Zealand units for an eli- gible industrial activity or eligible agricultural activity under this subpart must, unless this subpart otherwise provides, apply to the EPA, in the period begin- ning on 1 January and ending with the close of 30 April in a year, for—
(a) a provisional allocation for an eligible industrial activity in respect of that year:
(b) an allocation (other than a provisional allocation for an eligible industrial activity) in respect of the preceding year. (2) An
(a) be in the prescribed form; and
(b) contain, as relevant, the applicant’s assessment of,—
(i) in the case of an eligible industrial activity, the person’s—
(A) provisional allocation entitlement in respect of the year cal- culated in accordance with section 81:
(B) final allocation entitlement in respect of the previous year calculated in accordance with section 83(2):
(C) annual allocation adjustment relating to the previous year calculated in accordance with section 83(3) or 84(4):
(D) closing allocation adjustment for the year calculated as re- quired under section 84(1)(b):
(ii) in the case of an eligible agricultural activity, the person’s—
(A) allocation entitlement in respect of the previous year calcu- lated in accordance with section 85(2); or
(B) if section 85(3) applies, allocation entitlement in respect of the year in which the person ceased to carry out the eligible agricultural activity; and
(c) be accompanied by application under subsection (1) must—(i) any other information that the EPA may require; and
(ii) the prescribed fee (if any); and
(d) contain the account number of the eligible person’s holding account, re- quired by section 61.
Section 86: substituted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 86(1): replaced, on 1 January 2013, by section 37 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 86(2)(c)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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86a - Provisional Allocation To Industry In And After 2013

Despite section 86(1)(a), if an eligible industrial activity is prescribed under section 161A(1)(a) in the year 1 January 2013 to 31 December 2013 or in any subsequent year (the prescribing year), an eligible person who carried out the activity in the year preceding the prescribing year may apply for a provisional allocation for the eligible industrial activity in respect of the prescribing year in the period—
(a) commencing on the date the regulation prescribing the activity as an eli- gible industrial activity comes into force; and
(b) ending on the date 3 months after the date in paragraph (a).
Section 86A: inserted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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86b - Decisions On Applications For Allocations Of New Zealand Units To Industry And Agriculture

(1) On receipt of an application under section 86, the EPA must decide—
(a) whether the applicant is eligible to receive an allocation in respect of the application:
(b) if in the EPA’s opinion the applicant is eligible for an allocation in re- spect of the application, the number of units the applicant is entitled to be allocated in respect of the application that, if the application relates to a provisional allocation for an eligible industrial activity, must—
(i) include any units to which the person is entitled in respect of an annual allocation adjustment for the previous year; or
(ii) be net of any units required to be deducted from the person’s pro- visional allocation entitlement in accordance with section 83(6)(a).
(2) If the EPA decides under subsection (1) that an applicant is entitled to receive an allocation in respect of the application, then the EPA must—
(a) notify the applicant of— (i) the number of units the applicant has been allocated in respect of the application and, in the case of an eligible industrial activity, any adjustment to that allocation that the EPA has made under subsection (1); and
(ii) the person’s right under section 144 to seek a review of the alloca- tion decision; and
direct the Registrar to transfer to the holding account notified in the per- son’s application the number of units notified under paragraph (a) (as ad- justed, in the case of an eligible industrial activity, under subsection (1)).
 (3) If the EPA decides under subsection (1) that an applicant is not eligible to re- ceive an allocation in respect of the application, or that the allocation to which the person is entitled in respect of the application is the same as or less than the number of units that the person is liable to repay in respect of an annual alloca- tion adjustment recorded in the application in accordance with section 83(6)(a), then the EPA must notify the applicant of—
(a) the EPA’s decision; and
(b) the reasons for the decision; and
(c) if the result of the decision is that the person is liable to repay more units than the number of units to which the person would have been entitled in respect of the application, the number of units in the shortfall; and
(d) the person’s right under section 144 to seek a review of the allocation decision.
(4) If a person has failed to notify the EPA of an annual allocation adjustment or a closing allocation adjustment when required by section 83(6)(b) or 84(1)(c)(ii), or if the EPA is satisfied that an annual allocation adjustment or closing alloca- tion adjustment notified by a person to the EPA under section 83(6)(b) or 84(1)(c)(ii) is incorrect, then the EPA may make a decision as to the person’s annual allocation adjustment, or closing allocation adjustment or correct annual allocation adjustment or closing allocation adjustment.
(5) The EPA must, as soon as practicable, after deciding an eligible person’s final allocation for an eligible activity in respect of a year,—
(a) publish the decision in the Gazette; and
(b) ensure it is accessible via the Internet site of the EPA.
(6) For the purposes of subsection (5),—
(a) the final allocation of a person who received a provisional allocation for an eligible industrial activity is the person’s provisional allocation for the activity in respect of the year adjusted by the annual allocation adjust- ment for the activity for the year (or closing allocation adjustment, as the case may be); and (b) the EPA is not required to publish the final allocation of an eligible per- son for an eligible activity in respect of a year, or ensure it is accessible via the Internet, if the EPA considers that publishing that information would be likely to prejudice unreasonably the commercial position of the eligible person who received the allocation.
Section 86B: inserted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 86B(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(3)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(5)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86B(6)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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86c - Reconsideration Of Allocation Decisions

(1) Without limiting section 144, the EPA may reconsider, vary, or revoke any de- cision made under section 86B if in the EPA’s opinion the decision has resul- ted, or would otherwise result, in a person receiving an incorrect allocation be- cause—
(a) of an error in the calculation of the person’s entitlement to an allocation or liability to repay units under this subpart; or
(b) the person has provided altered, false, incomplete, or misleading infor- mation in or with an application.
(2) The EPA may not make a decision in relation to an annual allocation adjust- ment or a closing allocation adjustment under section 86B(4) or vary or revoke a decision under subsection (1) after the expiration of 4 years from the end of the year or other period to which the decision relates if the decision, or vari- ation or revocation of the decision, would decrease the number of units alloca- ted to a person.
(3) However, if the EPA is satisfied that a notice under section 83(6)(b) or 84(1)(c)(ii) or application for an allocation, or any other document submitted under section 86, 86E, or 144, was submitted with intent to deceive, the EPA may make a decision in relation to an annual allocation adjustment or a closing allocation adjustment under section 86B(4) or vary or revoke a decision under subsection (1) at any time so as to decrease the number of units allocated to the person to whom the notice or application related (including decreasing that number to zero).
(4) If the EPA makes a decision in relation to an annual allocation adjustment or a closing allocation adjustment under section 86B(4) or varies or revokes a deci- sion under subsection (1), the EPA must, as soon as practicable after doing so, notify the person who gave, or should have given, the notice under section 83(6)(b) or 84(1)(c)(ii) or the applicant, as the case may be, of—
(a) the particulars of the decision, or variation or revocation of the decision; and
(b) any grounds or information upon which the decision or variation or revocation of the decision was based; and
(c) the person’s right under section 144 to seek a review of the allocation decision.
(5) If the result of a decision in relation to an annual allocation adjustment or a closing allocation adjustment under section 86B(4), variation or revocation of an allocation decision under subsection (1), or review under section 144 is that a person allocated units is found to have been allocated and transferred—
(a) units to which the person was not entitled, or to have repaid too few units, the person must within 60 working days of the date of the notice under subsection (4) repay the number of units notified to the person by transferring the units to a Crown holding account designated by the EPA; or
(b) fewer units than the person was entitled to, or to have repaid too many units, the EPA must, as soon as practicable after the date of the notice under subsection (4), direct the Registrar to transfer to the holding ac- count notified in the person’s application (or any other holding account notified by the person) the number of New Zealand units recorded in the notice.
(5A) Any additional allocation made under subsection (5)(b) must be excluded from the calculation of the number of New Zealand units that may be allocated for the purpose of a recommendation made under section 30GA(1)(a).
(6) Section 83(7) applies to repayment of units under subsection (5) as if it were
repayment under section 83.
Section 86C: inserted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 86C(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).Section 86C(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86C(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86C(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86C(5)(a): amended, on 1 January 2013, by section 38(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 86C(5)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86C(5)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86C(5A): inserted, on 1 January 2013, by section 38(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Tradable certificates
Cross-cutting Categories
-

86d - Retention Of Records And Materials In Relation To Allocation

(1) A person who has been allocated New Zealand units for an eligible activity must keep sufficient records to enable the EPA to verify, for any year in respect of which the person received an allocation,—
(a) that the person was an eligible person; and
(b) the person’s calculations of the person’s entitlement to be allocated New Zealand units or liability to repay units under the relevant subsections in sections 81 to 85; and
(c) the total amount of each product produced by the person from the eli- gible activity in the year, as determined, if relevant, in accordance with regulations made under this Act; and
(d) any other prescribed information.
(2) The records specified in subsection (1)—
(a) must include—
(i) a copy of any application made to the EPA under section 86 or no- tice given to the EPA under section 83(6)(b) or 84(1)(c)(ii); and
(ii) any information used to prepare the application or notice; and
(b) must be retained for a period of at least 7 years after the end of the year to which the application or notice relates.
Section 86D: inserted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 86D(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86D(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Tradable certificates
Cross-cutting Categories
Duties and rights of individuals

86e - Minister Or Epa Or Chief Executive May Require Further Information For Purpose Of Carrying Out Functions Under Subpart

(1) For the purposes of making a determination under section 77 or 78 or a deci- sion under section 86B, the Minister or EPA or chief executive, as appropriate, may give to any of the following persons a notice requiring the person to sup- ply information or further information to the Minister or EPA or chief execu- tive:
(a) a person who has made an application for an allocation of New Zealand units or notified an annual allocation adjustment or closing allocation ad- justment:
(b) a person who has failed to notify an annual allocation adjustment or closing allocation adjustment as required by section 83(6)(b) or 84(1)(c)(ii):
(c) a person who may be affected by a reconsideration of a determination or decision.
(2) A notice under subsection (1) must be given before the determination or deci- sion is made.
(3) A notice under subsection (1) may require the information to be provided that is necessary to determine whether a person is or was—
(a) eligible for an allocation of New Zealand units; or
(b) entitled to the allocation that the person has applied for or received (in relation to an annual allocation adjustment or a closing allocation adjust- ment).
(4) The Minister or EPA or chief executive may, as appropriate, for the purpose of verifying whether a determination made under section 77 or 78 or a decision made under section 86B was correct or whether it should be reconsidered, give a notice to a person who has been allocated New Zealand units under one of those sections, requiring the person to supply to the Minister or EPA or chief executive any records, data, or other information that the person is required to keep in relation to the allocation.
(5) A person who has received a notice under this section must supply the informa- tion requested within the period specified in the notice.
(6) A person who fails to comply with a notice under this section within the period specified in the notice, or any further period agreed with the Minister or EPA or chief executive as appropriate, and who—
(a) has applied for an allocation under an allocation plan or under section 86 is not entitled to receive an allocation under that plan or in respect of that application; or
(b) has been allocated but not yet received some or all units allocated to the person under an allocation plan is not entitled to be transferred any units or any further units allocated to the person under the plan. Section 86E: inserted, on 8 December 2009, by section 32 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 86E heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86E(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86E(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 86E(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Tradable certificates
Cross-cutting Categories
-

86f - Balance Of Units At End Of True-Up Period Or Other Balance Date [Repealed]

[Repealed]
Section 86F: repealed, on 1 January 2013, by section 39 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Tradable certificates
Cross-cutting Categories
-

87 - Functions Of Epa

(1) The functions of the EPA are to—
(a) keep a register under section 56 of persons who carry out activities and a register of persons who register under section 57 as participants; and
(b) receive and collate the data and other information provided by partici- pants under this Part and Part 5; and
(ba) administer allocations relating to industry and agriculture in accordance with sections 80 to 86E; and
(c) approve the use of unique emissions factors by participants in accord- ance with section 91; and
(d) direct the Registrar to transfer New Zealand units to which participants are entitled for removal activities to participants’ holding accounts; and
(e) ensure participants and eligible persons comply with this Part and Part 5 and to take any action that may be appropriate to enforce those provi- sions and the provisions of any regulations made under this Part; and
(f) publish information in accordance with section 89; and
(g) issue emissions rulings to help persons meet their obligations under this Part and Part 5.
(2) The EPA must comply with any direction that the Minister gives under section 88(1). (3) For the avoidance of doubt, the EPA undertakes the functions described in sub-
section (1) on behalf of the Crown.
Section 87: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 87 heading: amended, on 5 December 2011, by section 12(1) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 87(1): amended, on 5 December 2011, by section 12(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 87(1)(ba): inserted, on 8 December 2009, by section 33(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 87(1)(d): substituted, on 8 December 2009, by section 33(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 87(1)(e): amended, on 1 January 2013 (applying on and after 8 December 2009, being the commencement date of section 87(1)(ba)), by section 40 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 87(2): amended, on 5 December 2011, by section 12(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 87(3): added, on 5 December 2011, by section 12(2) of the Climate Change Response Amendment Act 2011 (2011 No 15).

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Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

87a - Delegation By Epa

(1) The EPA must not delegate its power to appoint the Registrar under section 11.
(2) In all other respects, section 73 of the Crown Entities Act 2004 applies, except that subsection (1) of that section applies as if paragraph (d) were repealed and the following paragraph substituted: (d) a person, or an office holder in a department of the Public Service, ap- proved by the entity’s responsible Minister:
Section 87A: inserted, on 5 December 2011, by section 13 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

88 - Directions To Epa

(1) The Minister may give general directions to the EPA in relation to the EPA’s exercise of powers and performance of functions under this Part, Part 5, or any regulations made under this Part or Part 5.
(2) Subsection (1) does not authorise the Minister to give directions about the exercise of powers and performance of functions in relation to a particular person.
(3) As soon as practicable after giving a direction under subsection (1), the Minister must—
(a) publish a copy of the direction in the Gazette; and
(b) make a copy of the direction accessible via the Internet site of the EPA;
and
(c) present a copy of the direction to the House of Representatives.
(4) Before giving a direction under subsection (1), the Minister must comply with section 115(1) of the Crown Entities Act 2004. Section 88: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 88 heading: amended, on 5 December 2011, by section 14(1) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 88(1): amended, on 5 December 2011, by section 14(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 88(1): amended, on 5 December 2011, by section 14(2) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 88(3)(b): amended, on 5 December 2011, by section 14(3) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 88(4): added, on 5 December 2011, by section 14(4) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

89 - Epa To Publish Certain Information

(1) The EPA must publish the following information in accordance with subsection (2):
(a) in respect of each activity listed in Schedule 3, the total number of par- ticipants—
(i) registered under section 56; and
(ii) removed from the register under section 59; and
(b) in respect of each activity listed in Schedule 4, the total number of par- ticipants—
(i) registered under section 57; and
(ii) removed from the register under sections 58(4) and 59; and
(c) the total number and type of activities reported in emissions returns; and
(d) the total quantity of emissions and removals reported in emissions re- turns; and
(e) subject to subsections (3) and (4), the total quantity of emissions by ac- tivity and the total quantity of removals by activity reported in emissions returns; and
(f) the number of participants who failed to comply with their obligation to—
(i) submit an emissions return under section 65(1), 118(2), 189(4), 191, or 193; or
(ii) surrender or repay units under section 65(4), 118(5), 123(3) or (6), 125, 189, 191, or 193; and
(g) the total number of units surrendered; and
(h) the total number of New Zealand units transferred for removal activities; and
(i) the total number of New Zealand units allocated under subpart 2 less any units repaid; and (j)
(k) the total sum of money paid to a Crown Bank Account in accordance with section 178A(2)(a)(ii) or (iii); and
the total sum of money paid by the EPA in accordance with section 178A(2)(b)(ii) or (iii).
 (2) The EPA—
(a) must publish the information specified in subsection (1) as soon as prac- ticable after the end of the reporting year; and
(b) may publish the information specified in subsection (1), in whole or in part, at any other time and in whatever manner and format that the EPA considers appropriate.
(2A) In this section, reporting year means a 12-month period starting on 1 July of one year and ending with the close of 30 June of the following year.
(3) The EPA is not required to publish the information required under subsection (1)(e) in respect of an activity or the information required under subsection (1)(i) if the EPA is satisfied that publishing the information would result in the disclosure of a participant’s individual emissions or an eligible person’s own allocation, unless—
(a) the participant or eligible person to whom the information relates has consented to the publication of the information; or
(b) the information is already in the public domain.
(4) The EPA is only required to publish the total quantity of emissions and the total
quantity of removals in aggregate for the activities in Part 1 of Schedule 4.
Section 89: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 89 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 89(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 89(1)(e): amended, on 8 December 2009, by section 34(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(1)(i): substituted, on 8 December 2009, by section 34(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(1)(i): amended, on 1 January 2013, by section 41(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 89(1)(j): inserted, on 1 January 2013, by section 41(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 89(1)(k): inserted, on 1 January 2013, by section 41(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 89(2): replaced, on 1 January 2013, by section 41(3) of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 89(2A): inserted, on 1 January 2013, by section 41(3) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). Section 89(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 89(3): amended, on 8 December 2009, by section 34(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(3): amended, on 8 December 2009, by section 34(4) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(3)(a): amended, on 8 December 2009, by section 34(5) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(4): added, on 8 December 2009, by section 34(6) of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 89(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

90 - Epa May Prescribe Form Of Certain Documents

(1) The EPA may, for the purposes of this Part and Part 5, prescribe—
(a) the form and electronic format of any forms, applications, returns, infor- mation accompanying any applications or returns, or other documents that are not otherwise prescribed in regulations made under this Act; and
(b) different forms or formats for different classes of participants or different activities; and
(c) the manner in which any application, return, information, or other docu- ment must be submitted or notified under this Part or Part 5 if this is not otherwise prescribed in regulations.
(2) The EPA must publish any form or format prescribed under subsection (1) via the Internet site of the EPA.
(3) The production by the EPA of any document purporting to be a prescribed form or an extract from a prescribed form or a copy of a form or extract is, in all courts and in all proceedings, unless the contrary is proved, sufficient evidence that the form or electronic format was prescribed.
(4) To avoid doubt, if the EPA prescribes an electronic form or format under sub-
section (1), the EPA may require any signature on that form or that relates to
that format to be an electronic signature.
Section 90: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 90 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 90(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 90(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 90(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 90(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

91 - Approval Of Unique Emissions Factors

(1) The EPA may approve the use by a participant of a unique emissions factor when calculating emissions or removals from an activity under section 62(b) if—
(a) regulations made under section 164 provide a mechanism for partici- pants to apply for approval to use a unique emissions factor for the activ- ity; and
(b) the EPA is satisfied that the unique emissions factor that the participant has applied to use meets any requirements prescribed in regulations made under section 164.
(2) An approval under subsection (1)—
(a) may be subject to the conditions that the EPA considers appropriate; and (b) ceases to have effect on the earliest of the following dates:
(i) the date of a material change in any of the information or factors on which the approval is based; or
(ii) the date of a material change to this Act or to any regulations to which the approval relates; or
(iii) the date on which any of the conditions to which the approval is subject cease to be met or complied with.
(3) If the EPA approves the use of a unique emissions factor under subsection (1), the EPA must—
(a) notify the applicant of the approval; and
(b) publish in the Gazette—
(i) the name of the participant; and
(ii) a description of the activity; and
(iii) the details of the unique emissions factor the EPA has approved the participant to use when calculating emissions or removals for the activity.
Section 91: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 91(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 91(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 91(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 91(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 91(3)(b)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

92 - Recognition Of Verifiers

(1) The EPA may, in accordance with any regulations made under section 163, recognise a person or organisation with the prescribed expertise, technical com- petence, or qualifications as a person or organisation that may undertake verifi- cation functions for the purposes of section 62(a) and (c) or regulations made under section 164 relating to the process for approval of a unique emissions factor.
(2) A person or organisation may be recognised by the chief executive as able to verify information or unique emissions factors in respect of—
(a) 1 or more types of data or information or calculations of types of emis- sions or removals:
(b) 1 or more activities in Schedule 3 or 4.
(3) The EPA may suspend or revoke any recognition given under this section in
accordance with regulations made under section 163.
Section 92: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 92(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 92(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Duties and powers of national governments

93 - Appointment Of Enforcement Officers

(1) The EPA may appoint 1 or more persons who are employees of the EPA as en- forcement officers to exercise 1 or more of the powers and perform the func- tions conferred on enforcement officers under this Part.
(2) If the EPA delegates the power to appoint a person as an enforcement officer to the chief executive of a department of the Public Service, the chief executive of the department may appoint a person as an enforcement officer only if the per- son is employed by a government department, in which case the chief execu- tive must employ the person under the State Sector Act 1988.
(3) The EPA must supply each enforcement officer with a warrant of authorisation that clearly states the powers and functions of the officer.
(4) An enforcement officer who exercises, or purports to exercise, a power con- ferred on the enforcement officer under this Act must carry and produce, if re- quired to do so,—
(a) his or her warrant of authorisation; and
(b) evidence of his or her identity. (5) An enforcement officer must, on the termination of the enforcement officer’s appointment, surrender his or her warrant to the chief executive.
(6) [Repealed]
Section 93: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 93(1): substituted, on 5 December 2011, by section 15(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 93(2): substituted, on 5 December 2011, by section 15(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 93(3): substituted, on 5 December 2011, by section 15(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 93(6): repealed, on 5 December 2011, by section 15(2) of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Provisions for non-compliance and enforcement Duties and powers of national governments

94 - Power To Require Information

(1) The EPA, the chief executive, or an enforcement officer may, by notice, require a person to provide any information that is reasonably necessary for the pur- poses of—
(a) ascertaining whether a person is complying, or has complied, with this Part and Part 5; or
(b) ascertaining whether the EPA or the chief executive, as appropriate, should exercise any powers under this Part or Part 5.
(2) The information required to be provided under subsection (1) must,—
(a) if required by the EPA, the chief executive, or an enforcement officer, be accompanied by a statutory declaration attesting to the truthfulness of the information provided; and
(b) be provided—
(i) in the form specified by the EPA, the chief executive, or an en- forcement officer; and
(ii) within any reasonable time specified in the notice requiring the in- formation; and
(iii) free of charge.
Section 94: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 94(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 94(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 94(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 94(2)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Provisions for non-compliance and enforcement Duties and powers of national governments

95 - Power To Inquire

(1) For the purpose of obtaining information for a purpose specified in section 94(1), or any other information required for the purposes of the administration or enforcement of this Part or Part 5, the EPA or the chief executive may re- quire a person to—
(a) appear before the EPA, or the chief executive, or an enforcement officer at a time and place that is specified in the notice to give evidence; and
(b) produce any document or class of documents in the person’s possession or under the person’s control that is specified in the notice.
(2) The EPA, or the chief executive, or enforcement officer may require the evi-
dence to be given on oath and either orally or in writing, and for that purpose
the EPA, or the chief executive, or enforcement officer may administer an oath.
Section 95: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 95(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 95(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 95(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Monitoring, reporting and verification obligations Tradable certificates
Cross-cutting Categories
Provisions for non-compliance and enforcement Duties and powers of national governments

96 - Inquiry Before District Court Judge

(1) For the purpose of obtaining information for a purpose specified in section 94(1), or any other information required for the purposes of the administration or enforcement of this Part or Part 5, the EPA or the chief executive, if the EPA or the chief executive, as appropriate, considers it necessary, may apply in writ- ing to a District Court Judge to hold an inquiry under this section.
(2) For the purposes of an inquiry under this section,—
(a) the District Court Judge—
(i) may, with respect to any matter that is relevant to the subject matter of the inquiry, summon and examine on oath all persons whom the EPA, the chief executive, or any other interested person requires to be called and examined; and
(ii) has the same jurisdiction and authority regarding the summoning and examination of a person as the Judge would have in respect of a witness in a civil action within the Judge’s ordinary jurisdiction; and
(b) the person summoned and examined has all the rights and is subject to all the liabilities that the person would have and be subject to if the pe son were a witness in a civil action within the Judge’s ordinary jurisdiction.  (3) The EPA, the chief executive, and any person materially affected by the subject matter of the inquiry may be represented by a barrister or solicitor, who may examine, cross-examine, and re-examine, in accordance with ordinary practice, any person summoned under subsection (2).
(4) Every examination under this section must take place in chambers.
(5) The statement of every person examined—
(a) must be—
(i) recorded in writing and signed by the person in the presence of the District Court Judge; and
(ii) delivered to the chief executive; and
(b) does not form part of the records of the court.
Section 96: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 96(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 96(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 96(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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Provisions for non-compliance and enforcement Duties and powers of national governments

97 - No Criminal Proceedings For Statements Under Section 95 Or 96

(1) No person summoned or examined under section 95 or 96 is excused from answering a question on the ground that the answer may incriminate the person or render the person liable to any penalty or forfeiture.
(2) The testimony of a person examined is not admissible as evidence in criminal proceedings against the person, except on a charge of perjury in relation to the testimony.
Section 97: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
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Cross-cutting Categories
Provisions for non-compliance and enforcement Duties and powers of national governments

98 - Expenses In Relation To Inquiries

The EPA or the chief executive may pay, or a District Court Judge may order the EPA or the chief executive to pay, to any person who has appeared before the EPA, or the chief executive, or an enforcement officer under section 95 or the District Court Judge under section 96 the sum that in the EPA’s, or the chief executive’s, or the Judge’s opinion, as the case may be, is reasonable in respect of that person’s travelling and other expenses.
Section 98: substituted, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

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Cross-cutting Categories
Provisions for non-compliance and enforcement Duties and powers of national governments

99 - Obligation To Maintain Confidentiality

(1) This section applies— (a) to the chief executive, the EPA, an enforcement officer, and any other person who performs functions or exercises powers of the chief execu- tive, the EPA, or an enforcement officer under this Part and Part 5; and
(b) at the time during which, and any time after which, those functions are performed or those powers are exercised.
(2) A person to whom this section applies—
(a) must keep confidential all information that comes into the person’s knowledge when performing any function or exercising any power under this Part and Part 5; and
(b) may not disclose any information specified in paragraph (a), except—
(i) with the consent of the person to whom the information relates or of the person to whom the information is confidential; or
(ii) to the extent that the information is already in the public domain; or
(iii) for the purposes of, or in connection with, the exercise of powers conferred by this Part or for the administration of this Act; or
(iiia) for the purposes of, or in connection with, reporting requirements of the Public Finance Act 1989; or
(iv) as provided under this Act or any other Act; or
(v) in connection with any investigation or inquiry (whether or not preliminary to any proceedings) in respect of, or any proceedings for, an offence against this Act or any other Act; or
(vi) for the purpose of complying with any obligation under the Con- vention or the Protocol.
(3) A person to whom this section applies commits an offence under section 130 if the person knowingly contravenes this section.
(4) Nothing in subsection (2) may be treated as prohibiting the chief executive or the EPA from—
(a) providing or publishing general guidance in relation to the operation of this Part and Part 5; or
(b) with the prior approval of the Minister, preparing and supplying statistic- al information to any person in a form that does not identify any indi- vidual; or
(c) providing information to any person about whether any forest land is considered by the chief executive or the EPA to be pre-1990 forest land, pre-1990 offsetting forest land, or post-1989 forest land, or has been de- clared to be exempt land by the chief executive or the EPA.
Section 99: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85). Section 99(1)(a): substituted, on 5 December 2011, by section 16(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 99(2)(b)(iii): amended, on 5 December 2011, by section 16(2) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 99(2)(b)(iiia): inserted, on 5 December 2011, by section 16(3) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 99(2)(b)(vi): amended, on 1 January 2013, by section 42(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 99(4): amended, on 5 December 2011, by section 16(4) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 99(4)(c): amended, on 1 January 2013, by section 42(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 99(4)(c): amended, on 5 December 2011, by section 16(4) of the Climate Change Response Amendment Act 2011 (2011 No 15).

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100 - Power Of Entry For Investigation

(1) An enforcement officer may enter land or premises (excluding any dwelling- house or marae) at any reasonable time during the ordinary hours of business to investigate whether a person is complying with this Part or Part 5.
(2) During an investigation, an enforcement officer may—
(a) require the production of, inspect, and copy any documents:
(b) take samples of water, air, soil, organic matter, or any other thing:
(c) carry out surveys, investigations, tests, inspections, or measurements (in- cluding those that involve leaving measuring equipment on the land or premises):
(d) demand from the occupier any other information that the enforcement officer may reasonably require for the purpose of determining whether a person is complying with this Part and Part 5.
 (3) A section must give the occupier or owner reasonable notice of the enforcement officer’s intention to enter the land or premises, unless doing so would defeat the purpose of the entry.
(4) A notice given under subsection (3) must specify—
(a) when entry is to be made; and
(b) the purpose for which the entry is required; and
(c) that the entry is authorised under this section.
(5) An enforcement officer who exercises the power of investigation under this section may be accompanied by any person or persons reasonably necessary to assist the enforcement officer with the investigation.
(6) A person who provides assistance under subsection (5) may exercise the powers provided to enforcement officers under subsection (2)(a) to (c).
(7) Nothing in this section limits the privilege against self-incrimination. Section 100: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 100(1): amended, on 8 December 2009, by section 35 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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101 - Applications For Warrants

(1) A District Court Judge, Justice of the Peace, Community Magistrate, or Regis- trar of any court who, on written application made on oath by an enforcement officer authorised by the EPA, is satisfied that there are reasonable grounds to believe that there are in or on or under or over any land, premises, dwelling- house, or marae any documents or other records or things (including samples) that may be evidence of the commission of an offence under section 129, 132, or 133 may issue a warrant authorising the entry and search of the land, prem- ises, dwellinghouse, or marae.
(2) Every search warrant may authorise the enforcement officer executing the war- rant to do any of the following things:
(a) enter and search the land, premises, dwellinghouse, or marae, at any time that is reasonable in the circumstances during the ordinary hours of business, within—
(i) 10 working days of the date of the warrant; or
(ii) if the Judge or other person issuing the warrant is satisfied that special circumstances justify a longer period, any period of up to 20 working days that is specified in the warrant:
(b) seize any document or other thing that the enforcement officer has reasonable cause to suspect may be evidence of the commission of an of- fence under section 129, 132, or 133:
(c) take samples of water, air, soil, organic matter, or any other thing:
(d) use the assistance of any person that is reasonably necessary in the cir- cumstances:
(e) use any force to enter (whether by breaking doors or otherwise) that is reasonable in the circumstances:
(f) carry out surveys, investigations, tests, inspections, or measurements (in- cluding those that involve leaving measuring equipment on the land or premises).
(3) An enforcement officer may not enter a dwellinghouse or marae unless that en- forcement officer is accompanied by a constable.
(4) A person who provides assistance under subsection (2)(d) may exercise the powers provided to enforcement officers under subsection (2)(a), (b), (c), and (f).
Section 101: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85). Section 101(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 101(2)(a)(i): amended, on 1 January 2013, by section 43(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 101(2)(a)(ii): amended, on 1 January 2013, by section 43(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 101(3): amended, on 1 October 2008, pursuant to section 116(a)(ii) of the Policing Act 2008 (2008 No 72).

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102 - Proof Of Authority Must Be Produced

If powers are exercised under section 100 or 101, an enforcement officer must, on initial entry, and if asked by the occupier at any time afterward, produce for inspection—
(a) the enforcement officer’s warrant of authorisation and evidence of his or her identity; and
(b) any notice given under section 100(3) or a search warrant issued under section 101, as the case may be.
Section 102: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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103 - Notice Of Entry

(1) If, when powers are exercised under section 100 or 101, the occupier is not present, the enforcement officer must, in a prominent place, attach a written no- tice that states—
(a) the date and time of the entry or search; and
(b) the purpose of the entry or search; and
(c) the name and phone number of the enforcement officer; and
(d) the right, under the Official Information Act 1982, to access documenta- tion relating to the application for a search warrant and the exercise of the search power; and
(e) an address at which inquiries may be made.
(2) If the enforcement officer removes, or has removed, any document or other thing from any land, premises, dwellinghouse, or marae, the enforcement offi- cer must hand to the occupier, or attach in a prominent place, a notice that—
(a) lists all of the items taken; and
(b) states—
(i) where those items are being held; and
(ii) if they are being held in 2 or more places, which items are being held at which place; and
(c) provides information about— (i) the procedures to be followed to initiate a claim that privileged or confidential material has been seized; and
(ii) access to and the disposition of seized items.
 Section 103: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

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104 - Information Obtained Under Section 100 Or 101 Only Admissible In Proceedings For Alleged Breach Of Obligations Imposed Under This Part And Part 5

No document or other information obtained from a person under section 100 or 101 is admissible against that person in any criminal or civil proceedings, other than proceedings for an alleged breach of an obligation imposed under this Part or Part 5.
Section 104: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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105 - Return Of Items Seized

Section 199 of the Summary Proceedings Act 1957 applies, with the necessary modifications, to any property seized or taken by an enforcement officer as if—
(a) references in that section to a constable were references to an enforce- ment officer; and
(b) the reference in that section to section 198 of that Act were a reference to section 100 or 101 of this Act.
Section 105: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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106 - Protection Of Persons Acting Under Authority Of This Part

No enforcement officer or person called upon to assist an enforcement officer who does an act, or omits to do an act, when performing a function or exercising a power conferred on that person by this Part is under any civil or criminal liability in respect of the act or omission, unless the person has acted, or omit- ted to act, in bad faith or without reasonable cause.
Section 106: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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107 - Applications For Emissions Rulings

(1) A person may apply to the EPA for an emissions ruling in respect of 1 or more of the following matters:
(a) whether something that the person—
(i) is doing is an activity listed in Schedule 3 or 4; or (ii) proposes to do would be an activity listed in Schedule 3 or 4:
 (2) Every application under subsection (1) must—
(b) whether the person is a participant in respect of an activity listed in Schedule 3 or is eligible to register as a participant in respect of an activ- ity listed in Schedule 4:
(c) the correct application of any provision contained in regulations made under section 163(1)(a) to (c) in respect of a particular matter specified in the person’s application:
(d) any other matters prescribed in regulations made under section 168(1)(b).
(a) be in the prescribed form; and
(b) state the name and address of the applicant; and
(c) specify the matter on which the applicant seeks a ruling; and
(d) specify the applicant’s opinion as to what the ruling should be; and
(e) contain, or have attached, all information that is relevant to a proper consideration of the application; and
(f) be accompanied by the prescribed fee (if any).
(3) The EPA may request any further information from an applicant that the EPA
considers necessary to assist in the consideration of the application.
Section 107: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 107(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 107(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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108 - Matters In Relation To Which Epa May Decline To Make Emissions Rulings

(1) The EPA may not make an emissions ruling—
(a) with respect to a provision that authorises or requires the EPA to—
(i) impose or remit a penalty; or
(ii) inquire into the correctness of any return or other information sup- plied by any person; or
(iii) prosecute any person; or
(iv) recover any debt owing by any person; or
(b) if the information submitted with the application for the ruling, including (but not limited to) information submitted under section 107(3), raises questions of fact that the EPA would need to determine in order to make the ruling.
(2) The EPA may decline to make an emissions ruling if— (a) the EPA considers that the correctness of the ruling would depend on which assumptions were made about a future event or other matter; or
(b) the matter on which the ruling is sought is subject to a review or appeal, or is the subject of proceedings, whether in relation to the applicant or any other person; or
(c) the applicant has outstanding unpaid fees relating to an earlier emissions ruling application; or
(d) the EPA considers the application is frivolous or vexatious; or
(e) the matter on which the ruling is sought concerns an obligation to sur- render units that are already due and payable, unless the application is received before the obligation arises; or
(f) an assessment or amendment relating to the same person, activity, and period to which the proposed ruling would apply has been made (unless the application is received by the EPA before the date an assessment or amendment is made); or
(g) in the EPA’s opinion—
(i) the EPA has insufficient information to make the ruling; or
(ii) it would be unreasonable to make a ruling in view of the resources available to the EPA.
Section 108: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 108 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(1): substituted, on 8 December 2009, by section 36 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 108(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2)(f): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2)(g): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 108(2)(g)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). Section 108(2)(g)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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109 - Making Of Emissions Rulings

(1) The EPA must make an emissions ruling regarding the matter in respect of which a ruling is sought under section 107 as soon as practicable after the re- ceipt of—
(a) a properly completed application for a ruling; and
(b) all information that the EPA considers relevant to the consideration of the application, including information requested under section 107(3).
(2) Subject to section 114(2), a ruling comes into effect on the day on which it is made.
(3) A ruling may be made subject to any conditions that the EPA considers appro- priate.
(4) Subsection (1) is subject to section 108.
Section 109: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 109(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 109(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 109(3): amended, on 1 January 2013, by section 44 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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110 - Notice Of Emissions Rulings

The EPA must, as soon as practicable, notify the applicant of—
(a) an emissions ruling, together with the reasons for the ruling, and the con- ditions (if any) to which the ruling is subject; or
(b) a decision to decline to make an emissions ruling, together with the rea- sons for the decision.
Section 110: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 110: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

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111 - Confirmation Of Basis Of Emissions Rulings

At any time after an emissions ruling is made, the EPA may, by notice, require an applicant to satisfy the EPA, within 20 working days of receipt of the notice, and in a manner that the EPA considers appropriate, that—
(a) the information on which the emissions ruling is based remains accurate; and
(b) the conditions (if any) to which the ruling is subject, have been, and con- tinue to be, complied with. Section 111: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 111: amended, on 1 January 2013, by section 45 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 111: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

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112 - Notifying Epa Of Changes Relevant To Or Failure To Comply With Emissions Rulings

(1) A person must, as soon as practicable, notify the EPA of any material change that is relevant to the application if the person—
(a) has made an application for an emissions ruling under section 107; and
(b) becomes aware of a material change relating to the application before the emissions ruling is made by the EPA.
(2) A person who has obtained an emissions ruling under section 109 must, as soon as practicable, notify the EPA of—
(a) any material change that is relevant to the ruling:
(b) any failure to comply with any of the conditions of the ruling.
(3) The notification that a person provides under subsection (1) or (2) must state the date on which the person became aware of the material change or the failure to comply.
Section 112: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 112 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 112(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 112(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 112(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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113 - Correction Of Emissions Rulings

(1) The EPA may amend an emissions ruling to correct any error that the EPA is satisfied is contained in the ruling.
(2) The EPA must, as soon as practicable after making a correction, notify the ap- plicant of the corrected ruling.
(3) The correction to a ruling applies to the applicant from the date on which no- tice of the corrected ruling is given to the applicant.
(4) Despite subsection (3), if the corrected ruling has the effect of—
(a) increasing the number of units that a person is required to surrender, or decreasing the number of New Zealand units that a person is entitled to 
(b) receive, in respect of a year, then the ruling as given prior to correction under this section must be applied to that year; or
decreasing the number of units that a person is required to surrender, or increasing the number of New Zealand units that a person is entitled to receive, in respect of a year, then the corrected ruling must be applied to that year.
Section 113: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 113(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 113(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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114 - Cessation Of Emissions Rulings

(1) An emissions ruling ceases to have effect on the earliest of the following dates:
(a) the date of a material change in any of the information or facts on which the ruling is based; or
(b) the date of a material change to this Act or to any regulations relevant to the ruling; or
(c) the date on which any of the conditions to which the ruling is subject cease to be met or complied with; or
(d) the date of a failure to satisfy the requirements of the EPA under section 111.
(2) An emissions ruling does not come into effect if any information on which it is based is not accurate in all material respects.
Section 114: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 114(1)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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115 - Appeal From Decisions Of Epa

(1) An applicant who is dissatisfied with an emissions ruling, or a decision to de- cline to make an emissions ruling, may, within 20 working days of the date on which notice of the ruling or decision is given, appeal to the District Court against the ruling or decision.
(2) The District Court may confirm, reverse, or modify the emissions ruling or de- cision appealed against.
(3) An emissions ruling or decision appealed against under this section continues in force pending the determination of the appeal, and no person is excused from complying with any of the provisions of this Act on the ground that any appeal is pending.
Section 115: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85). Section 115 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 115(1): amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).
Section 115(1): amended, on 1 January 2013, by section 46 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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116 - Effect Of Emissions Rulings

(1) An emissions ruling is conclusive evidence of the determination of the matter in respect of which a ruling is sought under section 107.
(2) If the EPA makes an emissions ruling under section 109,—
(a) the ruling applies to the matter in relation to which the ruling was sought; and
(b) if the applicant complies with the ruling, the EPA must apply this Act to that matter in accordance with the ruling.
(3) This section is subject to sections 113 and 114 and any decision of the District
Court under section 115(2).
Section 116: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 116(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 116(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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117 - Epa May Publish Certain Aspects Of Emissions Rulings

(1) For the purpose of providing general guidance about the application of this Part or Part 5, the EPA may, after making an emissions ruling, publish information that relates to the ruling.
(2) The EPA may not publish any information under subsection (1) that identifies any person to whom the ruling relates.
(3) No person may treat, or rely on, the information published under subsection (1)
as an emissions ruling with the effect specified by section 116.
Section 117: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 117 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 117(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 117(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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118 - Submission Of Final Emissions Returns

(1) Subsection (2) applies to the following persons:
(a) a person who the EPA believes is about to—
(i) cease carrying out an activity listed in Schedule 3 or 4 in relation to which the person is a participant; and
(ii) leave New Zealand:
(b) a participant who has ceased to carry out any activities in New Zealand:
(ba) a participant who has given the EPA notice under section 59 that the par- ticipant has ceased, or will cease, to carry out any activities for the re- mainder of the year and the whole of the following year:
(c) the executors or administrators of a deceased participant:
(d) a participant who has become bankrupt or has been put into liquidation.
(2) The EPA may, at any time, require a person to whom subsection (1) applies to submit a final emissions return in relation to a specified activity listed in Schedule 3 or 4.
(3) Any of the following persons may, at any time, submit a final emissions return in relation to a specified activity listed in Schedule 3 or 4:
(a) a person who has—
(i) ceased to carry out an activity listed in Schedule 3 or 4 in relation to which the person was a participant; and
(ii) left, or is about to leave, New Zealand:
(b) a participant who has ceased to carry out any activities in New Zealand:
(c) the executor or administrator of a deceased participant:
(d) a participant who has become bankrupt or has been put into liquidation.
(4) A final emissions return submitted under subsection (2) or (3) must—
(a) contain all of the information required in an annual emissions return under section 65(2), but only in respect of the following periods, as rele- vant:
(i) if the return is submitted in response to a requirement of the EPA under subsection (2), the period specified by the EPA:
(ii) if the return is made under subsection (3)(a) or (b), the period—
(A) beginning on the later of 1 January in the year in which the return is submitted, or the day after the end of the period covered by the last emissions return submitted by the per- son for the activity; and 
(iii)
Climate Change Response Act 2002 Part 4 s 118
(B) ending on the day the person ceased to carry out the speci- fied activity, or the last of the specified activities covered by the return:
if the return is made under subsection (3)(c) or (d), the period de- termined by the submitter; and
 (b) be submitted in accordance with section 65(3).
(5) Following the submission of a final emissions return under this section, the per- son submitting the return must, within 20 working days, surrender the number of units in the assessment under section 65(2)(c)(i).
(6) Despite anything in subsection (3),—
(a) a person who meets the conditions in that subsection, and who is (at the time of meeting those conditions) a member of a consolidated group, may not submit a final emissions return; and
(b) the nominated entity of the consolidated group of which the person is a member may not submit a final emissions return in respect of the person.
(7) To avoid doubt, a person who submits a final emissions return in respect of a specified activity under this section—
(a) is not required to submit an annual emissions return under section 65 that covers the activity for any period covered by the return submitted under this section; but
(b) must, if the final emissions return does not cover the full period in which the activity was carried out by the participant in a year, submit an annual emissions return under section 65 in respect of the activity that covers any part of the year in which the activity was carried out by the participant that is not covered by the return submitted under this section.
Section 118: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 118(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 118(1)(ba): inserted, on 1 January 2013, by section 47 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 118(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 118(3)(a): substituted, on 8 December 2009, by section 37(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 118(4)(a): substituted, on 8 December 2009, by section 37(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 118(4)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 118(6): added, on 8 December 2009, by section 37(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 118(7): added, on 8 December 2009, by section 37(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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119 - Power To Extend Date For Emissions Returns

The EPA may extend the time for the submission of an emissions return by a period of no more than 20 working days if—
(a) the participant has applied for an extension by the date upon which the emissions return is due; and
(b) the EPA is satisfied that the participant is unable to submit the required emissions return by the due date.
Section 119: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 119: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).
Section 119(a): amended, on 8 December 2009, by section 38 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 119(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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120 - Amendment To Emissions Returns By Epa

Subject to section 127, if the EPA is satisfied that the information contained in an emissions return is incorrect, the EPA may, at any time, amend the emis- sions return and any assessment of the participant’s liability to surrender units or entitlement to receive New Zealand units in the emissions return as the EPA thinks fit.
Section 120: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 120 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 120: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).

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121 - Assessment If Default Made In Submitting Emissions Return

(1) This section applies if—
(a) a participant fails to submit an emissions return when required to do so under this Act; or
(b) the EPA has reason to believe that a person is a participant who should have submitted an emissions return, but did not.
(2) If this section applies, the EPA may make an assessment of the matters that should have been in the person’s emissions return.
Section 121: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 121(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 121(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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122 - Amendment Or Assessment Presumed To Be Correct

An amendment made to an emissions return under section 120, or an assessment made under section 121, must be taken to be correct unless, on review or appeal, a different amendment or assessment is made.
Section 122: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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123 - Effect Of Amendment Or Assessment

 (1) If the EPA makes an amendment under section 120 or an assessment under sec- tion 121, the EPA must, as soon as practicable after making the amendment or assessment, notify the participant of—
(a) the particulars of the amendment or assessment; and
(b) any grounds or information upon which the amendment or assessment was based; and
(c) the right of the person to seek a review of the decision under section 144.
(2) A notice under subsection (1) must, if relevant, be accompanied by a penalty notice under section 134(3)(b).
(3) If the amendment or assessment results in a liability for the person to surrender units or any additional units, the participant must surrender those units within 60 working days of the date of the notice under subsection (1).
(4) If the amendment shows that a participant has surrendered too many units, the EPA must, within 20 working days of the date of the notice under subsection (1), arrange for reimbursement to the participant, in accordance with section 124, of the number of units incorrectly surrendered.
(5) If the amendment or assessment results in an entitlement for a participant to re- ceive New Zealand units for the participant’s removal activities, the EPA must direct the Registrar to transfer the number of New Zealand units to which the participant is entitled to the participant’s holding account.
(6) If the amendment shows that a participant was transferred too many New Zea- land units for the participant’s removal activities, the participant must, within 60 working days of the date of the notice under subsection (1), repay the num- ber of units to which the amendment shows the participant was not entitled by transferring them to a Crown holding account designated by the EPA.
(7) Units repaid by any person under subsection (6) must be of a type that may be transferred to a surrender account at the time the unit is repaid.
(8) The EPA is not required to meet the time frame in subsection (4) if consultation
under section 124(3) on the units to be reimbursed makes this impracticable.
Section 123: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 123(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).Section 123(3): amended, on 1 January 2013, by section 48(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 123(4): amended, on 1 January 2013, by section 48(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 123(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 123(5): substituted, on 8 December 2009, by section 39 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 123(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 123(6): amended, on 1 January 2013, by section 48(3) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 123(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 123(8): amended, on 1 January 2013, by section 48(4) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 123(8): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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124 - Reimbursement Of Units By Epa

(1) If the EPA is required to arrange for the reimbursement of units to a person under section 123(4), 126(2), 138(2), 186H(4), or 189(7), the EPA must direct the Registrar to transfer units to the person in accordance with subsection (2).
(2) If the reimbursement is of—
(a) New Zealand units or approved overseas units, the EPA must direct the Registrar to transfer the applicable number of New Zealand units or ap- proved overseas units from the appropriate surrender account or Crown holding account to the person’s holding account; or
(b) Kyoto units, the EPA must direct the Registrar to transfer the applicable number and type of Kyoto units from the appropriate surrender account or Crown holding account to the person’s holding account.
(3) The EPA must take into account the views of the person to whom units will be
reimbursed about the type of units to be reimbursed when determining what
units to reimburse.
Section 124: substituted, on 8 December 2009, by section 40 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 124 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 124(1): amended, on 1 January 2013, by section 49 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 124(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 124(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 124(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). Section 124(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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125 - Repayment Of Units By Persons In Case Of Error

(1) The EPA may, if satisfied that as a result of an error, units to which a person is not entitled under a provision in Part 4 or 5 have been transferred from a Crown holding account or other account held by the Crown to the person’s holding account, give a notice to the person requiring that person to repay the units referred to in the notice in accordance with subsection (2).
(2) A person who receives a notice under subsection (1) must—
(a) repay any units transferred in error that are still in the person’s holding account, or are otherwise under the person’s control, by transferring those units as soon as practicable to the Crown holding account designa- ted in the notice; and
(b) if not all the units transferred in error are repaid under paragraph (a), re- pay, within 30 working days of the date of the notice, the outstanding number of units by transferring units to the Crown holding account des- ignated in the notice.
(3) Units repaid by any person under subsection (2)(b) must be of a type that may
be transferred to a surrender account at the time the unit is repaid.
Section 125: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 125(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 125(1): amended, on 8 December 2009, by section 41 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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126 - Obligation To Surrender Or Repay Units Not Suspended By Review Or Appeal

(1) The obligation to surrender or repay units under section 123 or 125 is not sus- pended by any review or legal proceedings.
(2) If the applicant for a review or the appellant in proceedings is successful in the review or the proceedings, the EPA must arrange for the reimbursement to the applicant or appellant of the number of units surrendered or repaid in excess of those that are determined to be required to be surrendered or repaid.
(3) However, any obligation on the EPA under subsection (2) is suspended pending
the outcome of any appeal filed by the EPA under section 146.
Section 126: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 126(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 126(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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127 - Time Bar For Amendment Of Emissions Returns

(1) If a participant has complied with the participant’s obligation to surrender units in relation to an emissions return submitted under—
(a) any section except section 189 or 193, the EPA may not amend the emis- sions return, or the assessment made by the participant of the units to be surrendered or received, after the expiration of 4 years from the end of the year or other period in respect of which the emissions return was made, or in the case of a return under section 187 or 191, from the date of the submission of the emissions return, if the amendment would—
(i) increase the number of units required to be surrendered by the par- ticipant; or
(ii) alter the number of New Zealand units that the participant is en- titled to receive for removal activities:
(b) section 189 or 193, the EPA may not amend the emissions return, or the assessment made by the participant of the units to be surrendered or re- ceived, after the expiration of 7 years from the end of the year or other period in respect of which the emissions return was made if the amend- ment would—
(i) increase the number of units required to be surrendered by the par- ticipant; or
(ii) alter the number of New Zealand units that the participant is en- titled to receive for removal activities.
(2) However, if the EPA is satisfied that an emissions return was fraudulent, was wilfully misleading, or deliberately omitted mention of emissions or removals in respect of which an emissions return was required to be submitted, the EPA may amend the emissions return at any time, under section 120, so as to—
(a) increase the number of units required to be surrendered by the partici- pant:
(b) decrease the number of New Zealand units to which the participant is en- titled in respect of removal activities.
Section 127: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 127(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 127(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 127(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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128 - Amendments And Assessments Made By Electronic Means

Any amendment or assessment made by the EPA for the purpose of this Act that is made automatically by a computer or other electronic means in response to or as a result of information entered or held in the computer or other elec- tronic medium—
(a) must be treated as an amendment or assessment made by or under the properly delegated authority of the EPA; and
(b) is not invalid by virtue of the fact that it is made automatically by such means.
Section 128: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 128: amended, on 5 December 2011, by section 19 of the Climate Change Response Amend- ment Act 2011 (2011 No 15).
Section 128(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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129 Offences In Relation To Failure To Comply With Various Provisions

(1) A person commits an offence against this Act if the person—
(a) is a participant in any year and, without reasonable excuse, fails to com- ply with section 62 (requirement to collect data or other information, cal- culate emissions and removals, and keep records); or
(b) without reasonable excuse,—
(i) fails to notify the EPA under section 56 that the person is carrying out an activity listed in Schedule 3; or
(ii) fails to submit an emissions return when required to do so under section 65, 118, 189, 191, or 193; or
(iia) fails to comply with the requirements relating to the calculation of, application for, or notification of an annual allocation adjust- ment or closing allocation adjustment under section 83 or 84, in- cluding where required to comply with section 84(1)(a) to (c) by the EPA under section 84(2)(c); or
(iii) fails to keep records as required—
(A) under section 67 or 86D; or
(B) by a fishing allocation plan; or
(C) by a pre-1990 forest land allocation plan; or
(iv) fails to notify the EPA of a matter that is required to be notified under section 112; or
(v) fails to notify the EPA, within the time required, of a matter re- quired to be notified under section 84(2)(b) or 192(3).
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) the first time the person is convicted of that offence, to a fine not exceed- ing $8,000:
(b) the second time the person is convicted of that offence, to a fine not ex- ceeding $16,000:
(c) on every subsequent occasion that the person is convicted of that of- fence, to a fine not exceeding $24,000.
Section 129: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 129 heading: replaced, on 1 January 2013, by section 50 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 129(1)(b)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 129(1)(b)(iia): inserted, on 8 December 2009, by section 42(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 129(1)(b)(iia): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 129(1)(b)(iii): substituted, on 8 December 2009, by section 42(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 129(1)(b)(iv): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 129(1)(b)(v): substituted, on 8 December 2009, by section 42(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 129(1)(b)(v): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 129(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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130 Offence For Breach Of Section 99

Every person to whom section 99(1) applies who knowingly acts in contraven- tion of section 99 commits an offence and is liable on conviction to—
(a) imprisonment for a term not exceeding 6 months; or
(b) a fine not exceeding $15,000; or
(c) both.
Section 130: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 130: amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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131 Offence For Failure To Provide Information Or Documents

(1) A person commits an offence against this Act if the person, without reasonable excuse,—
(a) fails to provide information to the EPA or an enforcement officer when required to do so under section 94; or
(b) fails to appear before the EPA or an enforcement officer, or fails to produce any document or documents, when required to do so under sec- tion 95.
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) in the case of an individual, to a fine not exceeding $12,000; or
(b) in the case of a body corporate, to a fine not exceeding $24,000.
Section 131: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 131(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 131(1)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 131(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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132 Other Offences

(1) A person commits an offence against this Act if the person—
(a) refuses to take an oath when required to do so under section 95; or
(b) refuses to answer any question when required to do so under section 95; or
(c) is a participant in any year and knowingly fails to comply with section 62 (requirement to collect data or other information, calculate emissions and removals, and keep records); or
(d) knowingly fails to submit an emissions return when required to do so under section 65, 118, 189, 191, or 193; or
(da) knowingly fails to comply with the requirements relating to the calcula- tion of, application for, or notification of an annual allocation adjustment or a closing allocation adjustment under section 83 or 84, including when required to comply with section 84(1)(a) to (c) by the EPA under section 84(2)(c); or
(e) knowingly fails to keep records as required—
(i) under section 67 or 86D; or
(ii) by a fishing allocation plan; or
(iii) by a pre-1990 forest land allocation plan; or
(f) knowingly provides altered, false, incomplete, or misleading information (including emissions returns) to the Minister or the EPA or any other person in respect of any matter in this Part or Part 5; or
(g) wilfully obstructs, hinders, resists, or deceives a person exercising a power conferred on that person under this Part or Part 5; or
(h) wilfully interferes with any survey, investigation, test, or measurement carried out by an enforcement officer or a person assisting an enforce- ment officer under section 100; or
(i) refuses to provide information that an enforcement officer has demanded from that person under section 100(2)(d).
 (2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) in the case of an individual, to a fine not exceeding $25,000; or
(b) in the case of a body corporate, to a fine not exceeding $50,000.
Section 132: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 132(1)(da): inserted, on 8 December 2009, by section 43(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 132(1)(da): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 132(1)(e): substituted, on 8 December 2009, by section 43(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 132(1)(f): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 132(1)(f): amended, on 8 December 2009, by section 43(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 132(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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133 Evasion Or Similar Offences

(1) A person commits an offence against this Act if the person, with intent to de- ceive and for the purpose of either obtaining any material benefit or avoiding any material detriment,—
(a) fails to comply with any of the requirements specified in section 62; or
(b) fails to submit an emissions return when required to do so under section 65, 118, 189, 191, or 193; or
(ba) fails to comply with the requirements relating to calculation and applica- tion for or notification of an annual allocation adjustment or a closing al- location adjustment under section 83 or 84 (including where required to comply with section 84(1)(a) to (c) by the EPA under section 84(2)(c)); or
(c) fails to keep records as required—
(i) under section 67 or 86D; or
(ii) by a fishing allocation plan; or
(iii) by a pre-1990 forest land allocation plan; or
(d) fails to provide information to the EPA or any other person when re- quired to do so under this Part or Part 5; or
(e) provides altered, false, incomplete, or misleading information (including emissions returns) to the Minister or the EPA or any other person in re- spect of a matter in this Part and Part 5.
(2) Every person who commits an offence against subsection (1) is liable on con- viction to—
(a) imprisonment for a term not exceeding 5 years; or
(b) a fine not exceeding $50,000; or
(c) both imprisonment and a fine.
Section 133: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 133(1)(ba): inserted, on 8 December 2009, by section 44(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 133(1)(ba): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 133(1)(c): substituted, on 8 December 2009, by section 44(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 133(1)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 133(1)(e): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 133(1)(e): amended, on 8 December 2009, by section 44(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 133(2): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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134 A Penalty For Failing To Surrender Or Repay Units When Required By Notice Given Under Section 134(3)

(1) This section applies if a person fails to surrender or repay units when required by a notice given under section 134(3).
(2) If this section applies, the person is liable to—
(a) surrender or repay the units as required under the notice; and
(b) pay to the EPA an excess emissions penalty of $30 for each unit that the person has failed to surrender or repay by the due date specified in the notice given under section 134(3).
(3) If a person is liable to an excess emissions penalty under subsection (2), the EPA must give a notice to the person that—
(a) refers to the person’s failure to surrender or repay units by the due date specified in the notice given under section 134(3); and
(b) sets out the number of units required to be surrendered or repaid; and
(c) sets out the amount of the further excess emissions penalty that the per- son is liable to surrender or repay under this section (if any); and
(d) requires the person to surrender or repay the units specified in paragraph (b), and pay the penalty specified in paragraph (c) to the EPA, within 20 working days of the date of the notice; and
(e) advises that, unless the units are surrendered or repaid and the further penalty is paid in full by the due date, interest on the amount of the fur- ther penalty will accrue in accordance with section 137.
 (4) To avoid doubt, any liability to surrender or repay units or to pay a penalty under subsection (2) is additional to, and does not affect, the liability of a per- son to surrender or repay units under any other section of this Act or to pay a penalty under a penalty notice given by the EPA under section 134.
(5) The amount of the excess emissions penalty and any interest that accrues on
that penalty constitute a debt due to the Crown and is recoverable by the EPA
in a court of competent jurisdiction.
Section 134A: inserted, on 1 January 2013, by section 51 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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134 Penalty For Failing To Surrender Or Repay Units

(1) This section applies if—
(a) a person fails to surrender units by the due date when required to do so under section 65(4), 118(5), 189, 191, or 193; or
(b) an amendment to an emissions return under section 120 or an assessment made under section 121 results in a liability for a person—
(i) to surrender units or additional units under section 123(3); or
(ii) to repay units in accordance with section 123(6); or
(c) a person is required under section 125 to repay units transferred in error.
(2) Subject to section 135, if this section applies, the person is liable to—
(a) surrender or repay the units as required under the relevant section; and
(b) pay to the EPA an excess emissions penalty of $30 for each unit that,—
(i) if subsection (1)(a) applies, the person fails to surrender by the due date; or(ii)if subsection (1)(b) applies, the person is required to surrender under section 123(3) or repay under section 123(6); or
(iii) if subsection (1)(c) applies, the person fails to repay by the due date.
 (3) If a person is liable to an excess emissions penalty under subsection (2), the EPA must give a notice to the person that,—
(a) if subsection (1)(a) or (c) applies,—
(i) refers to the person’s failure to surrender units by the due date as required under section 65(4), 118(5), 189, 191, or 193, as applic- able, or repay units by the due date under section 125; and
(ii) sets out the number of units required to be surrendered or repaid; and
(iii) sets out the amount of the excess emissions penalty to which the person is liable under subsection (2)(b); and
(iv) requires the person to surrender or repay the units specified in subparagraph (ii), and pay the penalty specified in subparagraph (iii) to the EPA, within 20 working days of the date of the notice; and
(v) advises that, unless both the units are surrendered or repaid and the penalty paid in full by the due date, interest on the amount of the penalty will accrue in accordance with section 137; or
(b) if subsection (1)(b) applies,—
(i) refers to the relevant notice under section 123(1); and
(ii) sets out the amount of the excess emissions penalty to which the person is liable under subsection (2)(b); and
(iii) requires the person to pay the penalty specified in subparagraph (ii) within the period in which the person must surrender units under section 123(3) or repay units under section 123(6); and
(iv) advises that, unless both the units are surrendered or repaid and the penalty paid in full by the due date, interest on the amount of the penalty will accrue in accordance with section 137.
(4) The amount of the excess emissions penalty, together with any interest that accrues on that penalty, constitutes a debt due to the Crown and is recoverable by the EPA in a court of competent jurisdiction.
Section 134: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 134(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 134(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). Section 134(3)(a)(iv): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 134(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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135 Reductions In Penalty

(1) The EPA may reduce the excess emissions penalty imposed by section 134(2)(b)(i) or (iii) by up to 100%, if the person voluntarily discloses the fail- ure to surrender or repay units before receiving a penalty notice under section 134. (1A) The EPA may reduce the excess emissions penalty imposed by section 134A(2)(b) for a liability incurred under section 134(2)(b)(i) or (iii) by up to 100% if the person voluntarily discloses the failure to surrender or repay units before receiving a penalty notice under section 134A.
(2) The EPA may reduce the excess emissions penalty imposed by section 134(2)(b)(ii) or 134A(2)(b) for a liability incurred under section 134(2)(b)(ii) by up to 100%, if—
(a) the person voluntarily disclosed that an emissions return submitted by the person contained incorrect information, or that the person failed to file a return when required to do so, before the EPA or an enforcement officer—
(i) requested any information under section 94 or 95 in relation to the return; or
(ii) gave notice of an intention to enter land or premises under section 100(3); or
(iii) executed a warrant under section 101; or
(b) the EPA is satisfied that the person formed a view as to the information on which the return was based or as to whether a return was required, that, while incorrect, was reasonable, having regard to the information available to that person at the time the emissions return was required.
Section 135: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 135(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 135(1A): inserted, on 1 January 2013, by section 52(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 135(2): amended, on 1 January 2013, by section 52(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 135(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 135(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 135(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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136 Additional Penalty For Knowing Failure To Comply

(1) This section applies to a person who— (a) is or was liable following—
(i)  a new determination under section 78 or a variation or revocation of a decision under section 86C to repay units allocated and transferred to the person; or
(ii) an amendment under section 120 or an assessment under section 121 to surrender units (or additional units) or to repay units, in respect of any period covered by, or that should have been covered by, an emissions return; and 
(b) is convicted of an offence under section 132(1)(c) to (f) or 133 that re- lates to—
(i)  the units allocated and transferred to the person (including, but not limited to, the provision of information); or
(ii)  an emissions return that was—
(A)  amended under section 120; or
(B)  assessed under section 121. 
(2) If this section applies, the person is liable, in addition to any penalty imposed in respect of the offence, to—
(a) as the case may require — 
(i)transfer to the Crown holding account designated by the Minister or EPA in the notice referred to in section 79(3) or 86C(4) a number of units equivalent to the number of units specified as being repayable in that notice under section 79(3)(a) or 86C(4), or in any review or appeal proceedings relating to that determination or decision; or
(ii)surrender a number of units equivalent to the number of units determined by the EPA in the amendment under section 120 or the assessment under section 121, or in any review or appeal proceedings relating to that determination; and
(b) pay an excess emissions penalty of $30 for each unit the person is liable to transfer or surrender under paragraph (a).
(3) if this section applies, the EPA must give a notice to the person that—
(a) sets out the—
(i)  number of additional units that the person is required to transfer to a Crown holding account or surrender under subsection (2); and 
(ii)  amount of the excess emissions penalty to which the person is liable under subsection (2); and
(b)requires the person to transfer to the designated Crown holding account or surrender the additional units, and pay the penalty within 60 working days of the date of the notice; and
(c)advises that, unless both the units are transferred to the designated Crown holding account or surrendered (as the case may require) and the penalty paid in full by the due date, interest on the amount of the penalty will accrue in accordance with section 137.
(4) To avoid doubt, any liability to transfer units to a Crown holding account or surrender units and pay a penalty under subsection (2) is additional to, and does not affect, the liability of a person to surrender or repay units under any other section of this Act or to pay a penalty under a penalty notice given by the EPA under section 134 or 134A.
(5) The amount of the excess emissions penalty, together with any interest that accrues on that penalty, constitutes a debt due to the Crown and is recoverable by the EPA in a court of competent jurisdiction.

Section 136: substituted, on 8 December 2009, by section 45 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57). 
Section 136(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 
Section 136(2)(a)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 
Section 136(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 
Section 136(3)(b): amended, on 1 January 2013, by section 53(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 136(4): amended, on 1 January 2013, by section 53(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 136(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 
Section 136(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 

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137 Interest For Late Payment

(1) This section applies if—
(a) a person—
(i) has failed to surrender or repay units when required to do so and is liable to pay an excess emissions penalty in relation to those units under section 134(2)(b)(i) or (iii) or 134A(2)(b); or
(ii) is required to surrender or repay units under section 123 and is liable to pay an excess emissions penalty in relation to those units under section 134(2)(b)(ii) or 134A(2)(b); or
(iii) is required to transfer units to a Crown holding account or surren- der units and pay an excess emissions penalty under section 136; and
(b) the person does not comply, or comply in full, with the requirement to surrender or repay units and to pay the penalty by the relevant date.
(2) If this section applies, the person is liable to pay interest on the full amount of the excess emissions penalty—
(a) at the rate prescribed by the Governor-General by Order in Council; and
(b) for the period from the date by which the penalty was due to be paid until the associated liability to surrender or repay units or to transfer units to a Crown holding account under section 136 (or to pay any associated debt under section 159) has been met, and until the penalty and any interest due have been paid in full.
(3) To avoid doubt, interest accrues under subsection (2) even if the amount of the excess emissions penalty in a penalty notice has been paid in full if the associ- ated requirement to surrender or repay units or to transfer units to a Crown holding account under section 136 (or to pay any associated debt under section 159) has not been met in full.
(4) Despite anything in this section, the EPA may remit any amount of interest that has accrued under this section, if the EPA is satisfied that—
(a) the failure of the person to comply with the requirement to surrender or repay units or to transfer units to a Crown holding account under section 136 and pay the penalty in full arises as a result of an event or a circum- stance beyond the control of that person; and
(b) as a consequence of that event or circumstance, the person has a reasonable justification or excuse for the non-compliance; and
(c) the person corrected the failure to comply as soon as practicable.
(5) Without limiting the EPA’s discretion under subsection (4), an event or circumstance may include—
(a) an accident or a disaster; or
(b) illness or emotional or mental distress.
(6) Despite anything in this section, the EPA may remit part of an amount of interest that has accrued under this section if the EPA is satisfied that it would be manifestly unfair or unjust to impose the full amount.
(7) For the purposes of this section, an event or circumstance does not include—
(a) an act or omission of an agent of a person, unless the EPA is satisfied that the act or omission was caused by an event or circumstance beyond the control of the agent—
(i) that could not have been anticipated; and
(ii) the effect of which could not have been avoided by compliance with accepted standards of business organisation and professional conduct; or
(b) a person’s financial position.
Section 137: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 137(1): substituted, on 8 December 2009, by section 46(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 137(1)(a)(i): amended, on 1 January 2013, by section 54(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 137(1)(a)(ii): amended, on 1 January 2013, by section 54(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). Section 137(2)(b): substituted, on 8 December 2009, by section 46(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 137(3): substituted, on 8 December 2009, by section 46(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 137(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 137(4)(a): substituted, on 8 December 2009, by section 46(4) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 137(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 137(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 137(7)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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138 Obligation To Pay Penalty Not Suspended By Appeal

(1) The obligation to pay and the right to receive and recover any excess emissions penalty or interest imposed under section 134, 134A, 136, or 137, and the obli- gation to transfer to a Crown holding account or surrender any additional units under section 136, are not suspended by any review or appeal.
(2) If the applicant or appellant is successful in the review or appeal, the amount of any excess emissions penalty or interest paid by the applicant must be refunded to the applicant or appellant by the EPA, and any units not required to be trans- ferred to a Crown holding account or surrendered must be reimbursed in ac- cordance with the procedure specified in section 124.
(3) However, any obligation on the EPA under subsection (2) is suspended pending the outcome of any appeal filed under section 146.
(4) The EPA must pay interest on any refunded excess emissions penalty and inter- est calculated in accordance with the following formula:((X × Y) ÷ 365) × Z
where—
X is the number of days in the period that—
(a) commences on the day on which the relevant penalty is lodged to the credit of the EPA; and
(b) ends on the day on which the relevant penalty is refunded by the EPA; and
Y is the amount of penalty and interest that, having been paid, is caused to be refunded in accordance with the outcome of a successful appeal; and
Z is the rate of interest specified by the Governor-General by Order in Council made under section 137(2)(a).
Section 138: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85). Section 138(1): substituted, on 8 December 2009, by section 47(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 138(1): amended, on 1 January 2013, by section 55 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 138(2): substituted, on 8 December 2009, by section 47(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 138(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 138(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 138(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 138(4) formula item X paragraph (a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 138(4) formula item X paragraph (b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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139 Liability Of Body Corporate

If, in the course of proceedings against a body corporate for an offence under this Part, it is necessary to establish the state of mind of the body corporate, it is sufficient to show that a director, employee, or agent of the body corporate, acting within the scope of the person’s actual or apparent authority, had that state of mind.
Section 139: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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140 Liability Of Directors And Managers Of Companies

If a body corporate is convicted of an offence under this Part, every director and every person concerned in the management of the body corporate is also
guilty of that offence if it is proved that—
(a) the act or omission that constituted the offence took place with the au- thority, permission, or consent of the director or person; or
(b) the director or person knew that the offence was to be, or was being, committed and failed to take all reasonable steps to prevent or stop it.
Section 140: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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141 Liability Of Companies And Persons For Actions Of Director, Agent, Or Employee

(1) Any act or omission on behalf of a body corporate or other person (the princi- pal) by a director, agent, or employee of the principal is to be treated for the purposes of this Act as being also the act or omission of the principal.
(2) Despite subsection (1), if a principal is charged under this Part in relation to the act or omission of an agent for an offence against any of sections 132(1)(c) to (f) or 133, it is a defence to the charge if the principal proves that the principal took all reasonable steps to prevent the commission of the offence or the com- mission of offences of that kind.
Section 141: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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142 Limitation Period For Commencement Of Proceedings

(1) Despite anything to the contrary in section 25 of the Criminal Procedure Act 2011, the limitation period in respect of an offence against—
(a) section 131 or 132(1)(a), (b), (g), (h), or (i) ends on the date that is 2 years from the date on which the offence was committed:
(b) section 129, 130, or 132(1)(c) to (f) ends on the date that is 7 years from the date on which the offence was committed.
(2) Nothing in subsection (1) affects the application of section 25 of the Criminal
Procedure Act 2011 in relation to any offence not mentioned in that subsection.
Section 142: replaced, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

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143 Evidence In Proceedings

(1) In any proceedings for an offence against this Part or Part 5, a certificate or document (including an electronic copy) of any of the following kinds is ad- missible in evidence and, in the absence of proof to the contrary, is sufficient evidence of the matter stated in the certificate or the document, as the case may require:
(a) a certificate purporting to be signed by a delegate of the EPA, to the ef- fect that, at any specified date or period,—
(i) a named person is or was, or is not or was not, an enforcement of- ficer or a person or organisation recognised under section 92; or
(ii) a person was, or was not, registered as a participant in relation to an activity listed in Schedule 4:
(b) a certificate purporting to be signed by any person authorised to delegate to any person, or to persons of any kind or description, the exercise of any power or the performance of any function under this Part or Part 5, stating that the person has delegated—
(i) the exercise of the power or the performance of the function speci-fied in the certificate to the person specified in the certificate; or
(i) the exercise of the power or the performance of the function speci- fied in the certificate to persons of a kind or description specified in the certificate, and that a named person specified in the certifi- cate is a person of that kind or description.
(2) The production of a certificate or document purporting to be a certificate to which subsection (1) applies is prima facie evidence that it is such a certificate or document, without proof of—
(a) the signature of the person purporting to have signed the document; or
(b) the document’s nature.
Section 143: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 143(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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144 Request For Review Of Decisions

(1) A person affected by a decision of the EPA under a provision in this Part or Part 5 who is dissatisfied with the decision may, by notice to the EPA within 20 working days of receiving notice of the decision, or within any further period that the EPA allows, request the EPA to review the decision.
(2) The request must set out the grounds on which it is believed that the original decision should be reviewed.
(3) For the purposes of a review, the EPA may require the person making the re- quest for review to supply information additional to that contained in the re- quest.
(4) Following a review, the EPA may confirm, revoke, or vary the decision in the manner that the EPA thinks fit.
(5) The decision requested to be reviewed remains valid unless and until altered by the EPA.
(6) The EPA must, as soon as practicable, give notice to the person who requested the review of the decision on the review, and of the reasons for it.
(7) A decision by the EPA under this section is final, unless determined otherwise by a court under an appeal under section 145 or 146.
(8) This section does not apply to any decision that the EPA makes under section 90 or of the EPA in relation to emissions rulings (including a decision to de- cline making a ruling) under sections 107 to 117. Section 144: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 144(1): amended, on 1 January 2013, by section 58 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 144(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(7): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 144(8): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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145 Right Of Appeal To District Court

(1) A person has a right of appeal to the District Court if affected by a decision of the EPA under section 144.
(2) The court may confirm, reverse, or modify the decision appealed against.
(3) Every decision appealed against under this section continues in force pending
the determination of the appeal, and no person is excused from complying with
any of the provisions of this Act on the ground that any appeal is pending.
Section 145: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 145(1): amended, on 1 March 2017, by section 261 of the District Court Act 2016 (2016 No 49).
Section 145(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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146 Appeals To High Court On Questions Of Law Only

If a party to any proceedings before the District Court under section 145 is dis- satisfied with any determination of the court as being erroneous in point of law, the party may appeal to the High Court by way of case stated for the opinion of the court on a question of law only.
Section 146: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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147 Giving Of Notices By Epa

(1) This section applies if this Act requires the EPA to give a notice to a person.
(2) If this section applies, the EPA—
(a) must give the notice in writing to—
(i) the person; or
(ii) a representative authorised to act on behalf of the person; and
(b) may give notice by—
(i) personal delivery to a person that is not a body corporate:
(ii) personal delivery to a person that is a body corporate, if the per- sonal delivery is made to the person’s office during working hours:
(iii) an electronic means of communication to the person, if the EPA complies with Part 4 of the Contract and Commercial Law Act 2017:
(iv) post to—
(A) the street address of the person’s usual or last known place of residence; or
(B) the street address of any of the person’s usual or last known places of business; or
(C) any other address, if the person has notified the EPA that the person accepts notices at the address.
(3) A notice given by post under subsection (2)(b)(iv) is to be treated as having been given at the time the notice would have been delivered in the ordinary course of the post.
Section 147: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 147 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 147(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 147(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 147(2)(b)(iii): amended, on 1 September 2017, by section 347 of the Contract and Commer- cial Law Act 2017 (2017 No 5).
Section 147(2)(b)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 147(2)(b)(iv)(C): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).

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148 Giving Of Notices To Epa

(1) This section applies if this Act requires a person to give a notice to the EPA.
(2) If this section applies, the person must—
(a) give the notice in writing; and (b) may—
(i) give the notice to the EPA at the office of the EPA:
(ii) give the notice by—
(A) personal delivery, if the personal delivery is made during working hours:
(B) an electronic means of communication, if the person com- plies with Part 4 of the Contract and Commercial Law Act 2017:
(C) post to the post office box number for the office.
(3) A notice given by post under subsection (2)(b)(ii)(C) is treated as having been given at the time the notice would have been delivered in the ordinary course of the post.
Section 148: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 148 heading: amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 148(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 148(2)(b)(i): substituted, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 148(2)(b)(ii)(B): amended, on 1 September 2017, by section 347 of the Contract and Com- mercial Law Act 2017 (2017 No 5).

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149 Sharing Information

(1) The purpose of this section is to facilitate the exchange of information between any person with functions or powers under this Act, the Registrar, and the in- ventory agency.
(2) A person referred to in subsection (1) (person A) must provide information to another person referred to in that subsection (person B) if the information—
(a) is requested by person B; and
(b) is required by person B to assist person B to carry out his or her func- tions under this Act.
Section 149: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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150 Formation Of Consolidated Group

(1) Any 2 or more participants who are members of a group may, in respect of any activity or activities listed in Schedule 3 or 4, elect to form and be treated as a consolidated group for the purposes of this Part and Part 5.
(2) A consolidated group may, in addition to participants who are members of the group, include a member of the group that is not a participant, if that entity is to act as the nominated entity.
(3) An election under subsection (1) must be made by giving notice to the EPA in the prescribed form.
(4) A notice given under subsection (3) must—
(a) include—
(i) the names of each of the entities that are to be members of the consolidated group (and contact details of any member that is not registered as a participant); and
(ii) the activities in respect of which the members elect to be treated as a consolidated group; and
(b) nominate one of the entities listed in the notice (the nominated entity) as the agent of the consolidated group in respect of the activities speci- fied in the notice and this Part and Part 5; and
(c) contain an agreement by each entity listed in the notice as a member of the consolidated group—
(i) to be jointly and severally liable with the other members of the consolidated group for any obligations under this Part or Part 5 in respect of emissions and removals resulting from the activities specified in the notice; and
(ii) to the transfer to the consolidated group’s holding account on be- half of the group of any units to which any member of the consoli- dated group may become entitled in respect of any removal activi- ty listed in the notice.
(5) The EPA must acknowledge the formation of a consolidated group by notice to all members of the group given within 1 month after the EPA’s receipt of a no- tice under subsection (3).
(6) If 2 or more participants have elected under subsection (1) to form a consoli- dated group, those participants must be treated for the purposes of this Part and Part 5 as being members of a consolidated group,—
(a) if notice of the formation of the consolidated group is received by the EPA by 30 September in any year, from the beginning of that year:
(b) if notice of the formation of the consolidated group is received by the EPA after 30 September in any year, from the beginning of the following year.
(6A) Despite subsection (1), 2 or more members of a group may, if they elect to form a consolidated group in respect of an activity, give notice to the EPA under subsection (3)—
(a) at the same time they all give notice to the EPA under section 56 in re- spect of that activity; or
(b) at the same time they all submit an application under section 57 in re- spect of that activity.
(6B) Despite sections 56(1), 57(3), and 61, an entity that gives notice to the EPA in accordance with subsection (6A) is not required to have its own holding ac- count under section 61 to comply with its obligations as a participant in respect of an activity specified in the notice given under subsection (3) and is not re- quired to open a holding account when giving notice under section 56 or mak- ing an application under section 57 in respect of an activity, if—
(a) the notice given in accordance with subsection (6A) is received by the EPA by 30 September in the year in which that notice is given; and
(b) the nominated entity specified in the notice given in accordance with subsection (6A) has, or has applied for, a holding account in the name of the consolidated group.
(7) To avoid doubt, a participant may be a member of more than 1 consolidated group in relation to different activities.
Section 150: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 150(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6)(a): amended, on 8 December 2009, by section 48(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6)(a): amended, on 8 December 2009, by section 48(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6)(b): amended, on 8 December 2009, by section 48(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6)(b): amended, on 8 December 2009, by section 48(4) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6A): inserted, on 8 December 2009, by section 48(5) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6A): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6A)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6B): inserted, on 8 December 2009, by section 48(5) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 150(6B): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 150(6B)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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151 Changes To Consolidated Groups

(1) If at any time 2 or more participants who are members of a group have formed a consolidated group, and at least 1 participant remains a member of the con- solidated group, any other participant (or, in the circumstances specified in section 150(2), any other entity that is a member of the group) may elect to join and be treated as a member of the consolidated group by giving notice to the EPA in a form that the EPA approves.
(2) A notice given under subsection (1) must—
(a) include—
(i) the name of the entity that elects to join the consolidated group (and the entity’s contact details if it is not registered as a partici- pant) and sufficient information for the EPA to identify the con- solidated group that is to be joined; and
(ii) if the entity is a participant, the activity or activities in respect of which the entity elects to be treated as a member of that consoli- dated group; and
(b) contain the agreement of the entity—
(i) to be jointly and severally liable with the other members of the consolidated group for any obligations under this Part or Part 5 in respect of emissions and removals resulting from the activities of the members of the group; and
(ii) if the entity is a participant, to the transfer to the consolidated group’s holding account on behalf of the group of any units to which the entity may become entitled in relation to any removal activities specified in the notice; and
(c) contain the agreement of every existing member of the consolidated group—
(i) to be jointly and severally liable with the other members of the group for any obligations under this Part or Part 5 in respect of emissions and removals resulting from the activities of the joining entity; and
(ii) to the transfer to the consolidated group’s holding account, on be- half of the group, of any units to which the joining entity may be- come entitled in respect of the activity or activities of that entity specified in the notice.
(3) The EPA must acknowledge the joining of a member to a consolidated group by notice to all members of the group given within 1 month after the EPA’s receipt of a notice under subsection (1).
(4) Subject to subsection (6), if a participant elects under subsection (1) to join a consolidated group, that participant must be treated for the purposes of this Part and Part 5 as being a member of that consolidated group on and after 1 January of the year in which the participant gives notice to the EPA under subsection (1).
(5) If an entity referred to in section 150(2) has elected by notice under subsection (1) to join a consolidated group, that entity must be treated for the purposes of this Part as being a member of that consolidated group from the date of receipt by the EPA of the notice, or from any later date that may be specified in the notice.
(6) An entity may, if the entity elects to be treated as a member of a consolidated group on and after the date the entity is registered as a participant in respect of an activity, give notice to the EPA under subsection (1)—
(a) at the same time as giving notice to the EPA under section 56 in respect of that activity; or
(b) when submitting an application under section 57 in respect of that activi- ty.
(7) Despite sections 56(1), 57(3), and 61, an entity that gives notice to the EPA in accordance with subsection (6) is not required to have its own holding account under section 61 to comply with its obligations as a participant in respect of an activity specified in the notice given under subsection (1) and is not required to apply for a holding account, when—
(a) giving notice to the EPA under section 56 in respect of that activity; or
(b) submitting an application under section 57 in respect of that activity.
Section 151: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis sions Trading) Amendment Act 2008 (2008 No 85).
Section 151(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(4): substituted, on 8 December 2009, by section 49(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 151(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(6): added, on 8 December 2009, by section 49(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).   Section 151(6): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(6)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(7): added, on 8 December 2009, by section 49(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 151(7): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151(7)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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151a Addition Of Activities To Consolidated Groups

If a member has elected under subsection (1) to add to the activities in respect of which the member is treated as a member of the consolidated group, the ac- tivity or activities specified in the notice are added,—
(a) if the notice of the election is received by the EPA by 30 September in a year, on and after 1 January of that year:
(b) if the notice of the election is received by the EPA after 30 September in a year, on and after 1 January of the next year.
Section 151A: inserted, on 8 December 2009, by section 50 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 151A(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151A(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151A(4)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 151A(4)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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152 Nominated Entities

(1) The nominated entity for a consolidated group at any time is to be treated for the purposes of this Part and Part 5 as the agent at that time of the consolidated group, and of each entity that is at that time a member of the consolidated group, except where this Act otherwise expressly provides or the context other- wise requires. 
(2) No entity is at any time a nominated entity for a consolidated group unless, at the time, the entity is a member of the consolidated group. 
(3) An entity that is a nominated entity for a consolidated group may give notice to the EPA, in a form that the EPA approves, that—
(a) the entity is to cease to be the agent for the consolidated group; and
(b) another member entity is to become the agent for the consolidated group. 
(4) If an entity gives notice under subsection (3), then, from the date of receipt by the EPA of the notice, or from a later date that may be specified in the notice,—
(a)  the notifying entity ceases to be the agent for the consolidated group; and
(b)  the other entity becomes the agent (nominated entity) for the consolidated group. 
Section 152: added, on 26 September 2008, by section 50 of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85). 
Section 152(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 
Section 152(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15). 

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153 Effect Of Being Member Of Consolidated Group

(1) The nominated entity of a consolidated group must—
(a) have a holding account in the name of the consolidated group for the purposes of meeting the members’ obligations under this Part and Part 5; and
(b) record in that holding account the names of all the members of the con- solidated group; and
(c) submit a single annual emissions return for the consolidated group in re- spect of a year, which must—(i)meet the requirements of section 65(2) in respect of the activities listed in the notice under section 150(4)(a)(ii) or 151(2)(a)(ii) car- ried out by each member of the consolidated group:
(ii) be signed by the nominated entity in accordance with section 65(2)(f) on behalf of the consolidated group.
 (2) Each member of a consolidated group is jointly and severally liable to surren- der the amount of units assessed in relation to the consolidated group in any year, and that joint and several liability is in substitution for any liability of those members under this Part or Part 5 individually in respect of units to be surrendered for that year (to the extent that the surrender obligation relates to a period when the entity is a member of the consolidated group).
(3) The liability of every member of the consolidated group to surrender units in respect of any year is met by the transfer of the units assessed in relation to the consolidated group from the consolidated group’s holding account to a surren- der account designated by the EPA.
(4) Each member of a consolidated group is jointly entitled to any New Zealand units assessed in relation to the removal activities of the consolidated group in any year, and that joint entitlement is in substitution for any entitlement of those members under this Part or Part 5 individually in respect of units to be transferred for that year (to the extent that the entitlement relates to a period when the entity is a member of the consolidated group).
(5) The entitlement of every member of the consolidated group to be transferred units for removal activities in respect of any year must be met by the transfer of the number of units assessed in relation to the consolidated group to the con- solidated group’s holding account.
(6) This section—
(a) does not prevent the nominated entity submitting—
(i) a quarterly emissions return under section 66 for other removal activities of the consolidated group; or
(ii) submitting an emissions return under section 187 in respect of an entity who is a member of the consolidated group; and
(b) applies with any necessary modifications to the period of an emissions return in either of those circumstances.
(7) To avoid doubt, an emissions return for a consolidated group or any member of
a consolidated group may be submitted only by the nominated entity of the
consolidated group.
Section 153: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 153(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 153(6)(a)(ii): amended, on 8 December 2009, by section 51(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 153(7): added, on 8 December 2009, by section 51(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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154 Emissions Returns By Consolidated Group In Respect Of Activities In Part 1 Of Schedule 4

(1) The nominated entity of a consolidated group that has been formed in respect of an activity listed in Part 1 of Schedule 4—
(a) may submit a single emissions return under section 189(3) in respect of 1 or more of the activities listed in Part 1 of Schedule 4 carried out by a member in a year; and
(ab) may, if section 189(2)(d) applies to a member, submit an emissions re- turn in accordance with section 189(4A) on behalf of the member; and
(b) must submit a single emissions return in respect of any activity listed in Part 1 of Schedule 4 carried out by any members when required to do so by section 189(4); and
(c) must submit any emissions return required by section 191 or 193 on be- half of any member when a member is required to do so; and
(d) must sign any emissions return referred to above in accordance with sec- tion 65(2)(f) on behalf of the consolidated group.
(2) Section 153(2) to (5) apply to the liability to surrender units or entitlement to be transferred units in relation to an emissions return referred to in this section as if the references to a year were a reference to the period covered by the emissions return or, if the return does not relate to a period covered by the emissions return, as if section 153(2) to (5) referred to the liability to surrender units or entitlement to be transferred units in relation to the emissions return.
(3) To avoid doubt, only the nominated entity may submit an emissions return for a consolidated group that has been formed in respect of 1 or more of the activities listed in Part 1 of Schedule 4.
Section 154: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 154(1)(a): amended, on 8 December 2009, pursuant to section 52(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 154(1)(ab): inserted, on 8 December 2009, by section 52(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 154(2): amended, on 8 December 2009, by section 52(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 154(3): added, on 8 December 2009, by section 52(4) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).

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155 Ceasing To Be Member Of Consolidated Group

(1) An entity that is a member of a consolidated group ceases to be a member of the consolidated group if—
(a) the entity so elects, by notice to the EPA in a form that the EPA appro- ves; or
(b) the entity ceases to be a member of the group in respect of which it is eligible to be a member of the consolidated group; or
(c) the entity ceases to be a participant, unless the entity is the nominated entity; or
(d) the entity ceases to be the nominated entity and is not a participant; or
(e) the entity is a member of a consolidated group that has ceased to have a nominated entity.
 (2) An entity is treated as having ceased to be a member of a consolidated group, -- 
(a) if subsection (1)(a) applies and the notice of election to cease to be a member of the consolidated group is received by the EPA—
(i) by 30 September in any year, on and after 1 January of that year; or
(ii) after 30 September in any year, on and after 1 January of the fol- lowing year; and
(b) if subsection (1)(b) applies, with effect from the date on which the entity ceased to be a member of the group in respect of which it is eligible to be a member of the consolidated group; and
(c) if subsection (1)(c) applies, with effect from the date the participant’s name is removed from the register of participants under section 58 or 59; and
(d) if subsection (1)(d) applies, with effect from the date of receipt by the EPA of the notice under section 152(3) notifying that the entity has ceased to be the nominated entity for the consolidated group; and
(e) if subsection (1)(e) applies, with effect from the date on which the con- solidated group ceased to have a nominated entity.
(3) Subsection (1)(e) does not apply if—
(a) the nominated entity ceases to be the nominated entity by reason of be- ing liquidated; and
(b) within 20 working days of that liquidation, or within such further period as the EPA may allow, the other entities in the consolidated group have selected another nominated entity and notified the EPA accordingly (in which case the selected entity is treated as the nominated entity with ef- fect from the time of the liquidation).
(4) An entity that ceases to be a member of a group in respect of which it is eli- gible to be a member of the consolidated group, or is a member of a consoli- dated group that ceases to have a nominated entity, must as soon as practicable give notice to the EPA of this change of circumstances.(5) The EPA must acknowledge the cessation of membership of a member of a consolidated group by notice to that member and the other members of the con- solidated group given within 1 month of—
(a) the EPA receiving a notice under—
(i) subsection (1)(a); or
(ii) section 152(3); or
(b) the EPA becoming aware that subsection (1)(b) or (e) applies; or
(c) the member being removed from the register of participants under sec- tion 58 or 59.
(6) Subsection (7) applies to an entity that—
(a) ceases to be a member of a consolidated group but remains a participant; and
(b) does not have its own holding account.
(7) An entity to which this subsection applies must,—
(a) immediately upon ceasing to be a member of the consolidated group, apply to open a holding account under section 18A; and
(b) supply the account number of the holding account, or ensure the account number of the holding account is supplied, to the EPA within 10 working days of receiving the account number from the Registrar.
Section 155: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 155(1)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(2)(a): substituted, on 8 December 2009, by section 53(1) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 155(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(2)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(2)(d): amended, on 8 December 2009, by section 53(2) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 155(3)(b): amended, on 1 January 2013, by section 59 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 155(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(4): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(5): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(5)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(5)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 155(6): added, on 8 December 2009, by section 53(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 155(7): added, on 8 December 2009, by section 53(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 155(7)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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156 Effect Of Ceasing To Be Member Of Consolidated Group

If an entity ceases to be a member of a consolidated group, the entity—
(a) continues to be jointly and severally liable with other members of the consolidated group for any obligations under this Part or Part 5 in re- spect of emissions and removals from the activities of the members of the consolidated group, and jointly entitled to any units transferred for the removal activities of the consolidated group, during the period in which the entity was a member of the consolidated group; but
(b) is not liable for any obligations under this Part or Part 5 in respect of emissions and removals from the activities of other members of the group, or entitled to the benefit of any units transferred for the removal activities of other members of the group, for any period during which the entity is not a member of the consolidated group.
Section 156: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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156a Removal Of Activities From Consolidated Groups

(1) A member of a consolidated group may elect to remove 1 or more activities from the activities in respect of which the member is treated as a member of the consolidated group by giving notice to the EPA in the prescribed form.
(2) The activity or activities specified in the notice under subsection (1) are re- moved from the activities in respect of which the member is treated as a mem- ber of the consolidated group,—
(a) if the notice of the election is received by the EPA by 30 September in a year, on and after 1 January of that year:
(b) if the notice of the election is received by the EPA after 30 September in a year, on and after 1 January of the next year.
(3) The EPA must acknowledge that the activity or activities specified in the notice under subsection (1) are removed from the activities in respect of which the member is treated as a member of the consolidated group by giving notice to all members of the group within 1 month of the EPA’s receipt of the notice.
(4) If a member has removed an activity from the activities in respect of which the member is treated as a member of a consolidated group, that member continues to be jointly and severally liable with the other members of the consolidated group for any obligations under this Part or Part 5 in respect of emissions and removals related to the activity, and jointly entitled to any units transferred for the activity (if it is a removal activity), in respect of the period in which the activity was an activity in respect of which the member was treated as a mem- ber of the consolidated group.
(5) Subsection (6) applies to a member of a consolidated group that—
(a) removes 1 or more activities from the activities in respect of which the member is treated as a member of the consolidated group; and
(b) remains a participant in respect of 1 or more of those activities; but
(c) does not have its own holding account.
(6) A member of a consolidated group to which this subsection applies must—
(a) apply to open a holding account under section 18A immediately upon re- moval of the activity or activities from the activities in respect of which the member is treated as a member of the consolidated group; and
(b) supply the account number of the holding account, or ensure the account number of the holding account is supplied, to the EPA within 10 working days of receiving the account number from the Registrar.
Section 156A: inserted, on 8 December 2009, by section 54 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 156A(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 156A(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 156A(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 156A(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 156A(6)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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157 Unincorporated Bodies

(1) This section applies if the members of an unincorporated body—
 (a) jointly carry out an eligible activity; or (b) are required under section 180, 204, or 213 to be treated as jointly carry- ing out an activity listed in Schedule 3; or
(c) if paragraph (b) does not apply, jointly carry out an activity listed in Schedule 3 or 4.
(2) if this section applies,—
(a) the members of the unincorporated body are not individually to be treated as persons carrying out the activity; and
(b) if the activity is an eligible activity,—
(i) the members of the unincorporated body may not apply individu- ally for an allocation of New Zealand units for the eligible activity under section 86; but
(ii) the unincorporated body may, as the eligible person, make such an application under section 86; and
 (c) if the activity is an activity listed in Schedule 3 or 4,—
(i) the members of the unincorporated body—
(A) are not liable to, and may not, be registered as a participant under section 56 in respect of the activity; and
(B) may not be registered as a participant under section 57 in respect of the activity; and
(ii) the unincorporated body—
(A) must notify the EPA that it is the participant under section 56 in respect of the activity (if the activity is an activity listed in Schedule 3):
(B) may apply to be registered as the participant under section 57 in respect of the activity (if the activity is an activity listed in Schedule 4):
(C) when notifying under section 56 or applying to be regis- tered under section 57, as the case may be, advise the EPA of the name of the unincorporated body that should be en- tered on the register of participants kept for the purposes of section 56 or 57; and
(iii) the EPA must, for the purpose of section 56(3) or 57(5) (as applic- able), enter the name of the unincorporated body on the register kept for the purposes of section 56 or 57; and
(d) the unincorporated body must, when applying for an allocation, or noti- fying the EPA under section 56, or applying to the EPA to be registered as a participant under section 57, as the case may be, provide the EPA with—
(i) the names and contact details of the members of the unincorpor- ated body; and
(ii) the name and contact details of the person to whom notices are to be given under this Act on behalf of the unincorporated body; and
(e) subject to subsections (3) to (5), any change of members of the unincor- porated body has no effect for the purposes of this Act.
(3) Each person who is or has ceased to be a member of an unincorporated body is, in respect of the period during which the person is or was a member of the un- incorporated body,—
(a) jointly and severally liable for the obligations of the unincorporated body as an eligible person (or a person to whom units have been alloca- ted) or as a participant in respect of the activity; and
(b) jointly entitled to the benefits of the unincorporated body as an eligible person or as a participant in respect of the activity.
 (4) If this Act requires any thing to be done by or on behalf of an eligible person (or a person to whom units have been allocated) or a participant that is an unin- corporated body,—
(a) it is the joint and several liability of all the members of the unincorpor- ated body to do the thing; and
(b) any such thing done by 1 member of the unincorporated body is suffi- cient compliance with the requirement.
(5) A notice that is addressed to an unincorporated body and given in accordance with this Act to the person nominated by the unincorporated body under sub- section (2)(d)(ii) or (if relevant) notified under section 157A(2)(a) is to be treated as notice given to the unincorporated body and all members of the unin- corporated body.
(6) To avoid doubt, if this Act requires a landowner, registered leaseholder, holder of a registered forestry right, or party to a Crown conservation contract to be treated as the person carrying out an eligible activity or an activity listed in Schedule 3 or 4, and the land, registered lease, registered forestry right, or Crown conservation contract is owned, held, or has been entered into, as the case may be, jointly by 2 persons, those persons—
(a) must together be treated as the person carrying out the activity for the purposes of this Act; and
(b) are, as relevant, together the eligible person in respect of the eligible ac- tivity, or the participant in respect of any activity listed in Schedule 3, or may together be registered as the participant in respect of an activity listed in Schedule 4; and
(c) are jointly and severally liable for the obligations, or entitled to the bene- fits, of an eligible person (or a person to whom units have been alloca- ted) or a participant in respect of the activity.
Section 157: substituted, on 8 December 2009, by section 55 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 157(2)(c)(ii)(A): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157(2)(c)(ii)(C): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157(2)(c)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 157(2)(d): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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157a Changes To Unincorporated Bodies That Are Participants

(1) This section applies if—
(a) a member of an unincorporated body joins or leaves an unincorporated body that is registered as a participant; or
(b) the name or contact details of the person to whom notices are to be given changes; or
(c) an unincorporated body wishes to change the name under which the body is registered as a participant. 
(2) I f this section applies,—
(a) the unincorporated body must, as relevant,— 
(i)  within 20 working days of a person joining or leaving the unincorporated body, give the EPA notice of— (A)  the name and contact details of the person joining or leaving; and (B)  the date on which the person joined or left the unincorporated body; or
(ii)  within 20 working days of a change in the name or contact details of the person to whom notices are to be given, give the EPA notice of that matter; or
(iii)  give the EPA notice if the unincorporated body wishes to change the name under which the body is recorded as a participant on the register kept for the purposes of section 56 or 57; and 

(b) the EPA must, as soon as practicable after receiving the notice,—
(i)  amend— (A)  the EPA’s records to reflect the change in membership of the unincorporated body or the change in the name or con- tact details of the person to whom notices are to be given; or (B)  the register kept under section 56 or 57, as the case may be, to record the change in the name of the unincorporated body; and
(ii)  notify the Registrar of the change in membership of the unincorporated body, the change in the name or contact details of the per- son to whom notices are to be given, or the change in the unincorporated body’s name; and
(iii)  notify the unincorporated body of the amendment to the EPA’s re- cords or the participant register and the notification to the Registrar. 

(3) A notice given under subsection (2) must— 
(a) be in the prescribed form; and
(b) contain any other information the EPA may require; and (c) be accompanied by the prescribed fee (if any).
(4) For the purposes of subsection (1), the following transfers must be treated as changes in the membership of an unincorporated body and not as the transfer of an interest for the purposes of section 192(1)(a):
(a) the transfer of land from members of an unincorporated body to mem- bers of an unincorporated body if at least 60% of the members of an un- incorporated body are the same following the transfer; and
(b) the transfer of a registered lease, registered forestry right, or Crown con- servation contract relating to post-1989 forest land from members of an unincorporated body to members of an unincorporated body if at least 60% of the members of an unincorporated body are the same following the transfer.
Section 157A: inserted, on 8 December 2009, by section 55 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 157A(2)(a)(i): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157A(2)(a)(ii): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157A(2)(a)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157A(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 157A(2)(b)(i)(A): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157A(2)(b)(iii): amended, on 5 December 2011, by section 19 of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 157A(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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158 Compensation For Participants Where Public Works Result In Liability To Surrender Units

(1) This section applies if a person becomes a participant in respect of an activity listed in Schedule 3 after being required to carry out the activity as a result of the exercise of a power that relates to a public work.
(2) If this section applies, the person who exercised the power must, to the extent that the participant is not compensated under any other Act, compensate the participant for any liability to surrender units that the participant incurs as a re- sult of the exercise of the power.
(3) All claims for compensation under subsection (2) must, unless settled by agree- ment, be determined in the manner provided by the Public Works Act 1981, and the provisions of that Act relating to compensation apply accordingly. (4) For the purposes of this section, public work has the same meaning as in sec-
tion 2 of the Public Works Act 1981.
Section 158: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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159 Recovery Of Costs

(1)  This section applies if a person—
(a) is required to surrender or repay units and does not do so, or does not surrender or repay the total number of units required to be surrendered or repaid, within 1 year of the date of a penalty notice given under section 134 or 136 in relation to the units; or
(b) is a participant and enters into an insolvency process.
(2)  If this section applies, the chief executive may seek to recover from the person, in a court of competent jurisdiction,—
(a)  the cost of the units owed by the person as a debt; and
(b)  the cost of the units that the insolvent participant would be required to surrender or repay under any other provision of this Act; and
(c)  any costs associated with bringing and carrying out the action to recover the debt.
(3)  For the purposes of subsection (2)(a), the following formula must be used to calculate the total cost of the units: A =B ×C 

Where — 
A  is the total cost of the units
B  is the number of units 
C is the price of a New Zealand unit on the date that is 1 year after the date that the penalty notice is given under section 134 or 136 for the units.

(4)  Any administrative costs incurred in the recovery of costs under subsection (2) and any penalties incurred under section 134, 134A, or 136 constitute a debt to the Crown and are recoverable by the chief executive in a court of competent jurisdiction.
(5)  For the purposes of this section, insolvency process means receivership under 
the Receiverships Act 1993, liquidation under the Companies Act 1993, or 
bankruptcy under the Insolvency Act 2006. 
Section 159: replaced, on 1 January 2013, by section 60 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 


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160 Review Of Operation Of Emissions Trading Scheme

(1) The Minister may, at any time, initiate a review of the operation and effective- ness of the emissions trading scheme established by this Act. (2) A review may be undertaken by any method the Minister considers appropri- ate.
(3) Without limiting the Minister’s discretion under subsections (1) and (2), the Minister may appoint a review panel—
(a) to conduct a review under subsection (1); and
(b) to report in accordance with the terms of reference.
(4) If the Minister appoints a panel, the Minister must—
(a) specify the written terms of reference for the review; and
(b) publish the report of the panel; and
(c) present a copy of the report to the House of Representatives.
(5) If the Minister initiates a review but does not appoint a panel, the Minister must—
(a) consult persons (or their representatives) who appear to the Minister likely to have an interest in the review; and
(b) consult representatives of iwi and Māori who appear to the Minister to be likely to have an interest in the review; and
(c) specify the written terms of reference for the review; and
(d) establish a procedure that the Minister is satisfied is appropriate, fair in the circumstances, and in accordance with the terms of reference.
Section 160: replaced, on 1 January 2013, by section 61 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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161 Appointment And Conduct Of Review Panel

(1) If the Minister appoints a review panel under section 160, the Minister must—
(a) ensure that there are a minimum of 3 and a maximum of 7 members; and
(b) ensure that the majority of the members are not employees under the State Sector Act 1988; and
(c) consider whether the members have, in the Minister’s opinion, the ap- propriate knowledge, skill, and experience to conduct the review, includ- ing knowledge, skill, and experience of—
(i) this Act; and
(ii) New Zealand’s international obligations under the Protocol and the Convention and any other relevant international agreement; and
(iii) the operation of the emissions trading scheme established under this Act, including its environmental, social, and economic ef- fects; and
(d) appoint 1 member as the chairperson of the panel.
(2) The Minister must, by written notice to the panel, specify the terms of refer- ence for the review to be conducted by the panel.
(3) A review panel must complete a draft report on the review and provide the re- port to the Minister by the date set out in the terms of reference.
(4) The review panel must—
(a) allow the Minister at least 10 working days within which to respond to and comment on the contents of the draft report; and
(b) after considering the Minister’s response and comments (if any), prepare a final report and provide it to the Minister by the date set out in the terms of reference.
(5) In conducting a review, the review panel—
(a) must establish a procedure that is appropriate, fair in the circumstances, and in accordance with the terms of reference for the review; and
(b) must consult persons (or their representatives) that appear to the panel likely to have an interest in the review; and
(c) may call for submissions.
Section 161: substituted, on 8 December 2009, by section 56 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 161(1): amended, on 1 January 2013, by section 62(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 161(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 161(3): replaced, on 1 January 2013, by section 62(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 161(4)(b): amended, on 1 January 2013, by section 62(3) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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161a Regulations In Relation To Eligible Industrial Activities

(B) moderately emissions-intensive:
(iii) the products to be used as the basis for an allocation of New Zealand units in respect of the activity:
(iv) a methodology or methodologies for calculating the amount of each prescribed product for the purposes of sections 81 to 84:
(c) prescribing, for each prescribed product,—
(i) 1 or more allocative baselines; and
(ii) for the purpose of sections 81 to 84, which allocative baseline any person carrying out the activity must use when calculating an allo- cation entitlement under those sections (which may include an allocative baseline that a particular person must use):
(d) prescribing—
(i) an allocation factor or factors for—
(A) electricity:
(B) natural gas feedstock:
(ii) how each allocation factor must be used for the purpose of calcu- lating allocative baselines in accordance with section 161B(3):
(e) prescribing information that must be kept for the purposes of section 86D.
(2) A regulation made under subsection (1) may permit persons to apply for and receive an allocation in respect of a period beginning on—
(a) 1 January of the year in which the regulation is made even if the regula- tion comes into force on a later date in that year:
(b) 1 January or 1 July in a year before the year in which the regulation is made provided the regulation comes into force on or before 31 Decem- ber 2012.
(3) The Minister may recommend that regulations be made under subsection (1)(a) that prescribe an activity as an eligible industrial activity if the Minister is satisfied that the activity—
(a) is—
(i) moderately emissions-intensive or highly emissions-intensive; and
(ii) trade-exposed; or
(b) is an Australian eligible industrial activity.
(4) Despite anything in this section or section 161B or 161C, a regulation may not be made under subsection (1) that prescribes electricity generation as an eli- gible industrial activity.(5) The following regulations made under subsection (1) come into force on the day 5 years after the date of their notification in the Gazette or any later date that may be set by the regulations:
(a) a regulation that revokes a regulation prescribing an activity as an eli- gible industrial activity:
(b) a regulation that amends a regulation providing that an eligible industrial activity is highly emissions-intensive to provide that the eligible indus- trial activity is moderately emissions-intensive.
Section 161A: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 161A(3): replaced, on 1 January 2013, by section 63 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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161b Australian Eligible Industrial Activities

(1) [Repealed]
(2) Any regulations that prescribe an activity as an eligible industrial activity under
section 161A(3)(b) must prescribe—
(a) the same activity description for the activity, including (but not limited to) the matters listed in section 161A(1)(b)(i), as the activity description for the Australian eligible industrial activity; and
(b) the same products to be used as a basis for an allocation of New Zealand units in respect of the activity as the products that are, or are likely to be, used as a basis for the allocation of emissions units in respect of the Aus- tralian eligible industrial activity; and
(c) the same emissions-intensity level of the activity as the emissions-inten- sity level, or the likely emissions-intensity level, of the Australian eli- gible industrial activity; and
(d) for each prescribed product of the activity an allocative baseline or base- lines that is or are the same as the allocative baseline or baselines that is or are, or is likely to be or are likely to be, specified as the allocative baseline or baselines of the equivalent product of the Australian eligible industrial activity.
(3) Despite subsection (2)(d), if an Australian electricity allocation factor or Aus- tralian natural gas feedstock allocation factor was used in the calculation of an allocative baseline (or likely allocative baseline) of a product of the Australian eligible industrial activity, then the allocative baseline or baselines prescribed under section 161A(1)(c) for the equivalent product must be the allocative baseline or baselines that is or are, or is likely or are likely, to be specified as the allocative baseline or baselines of the product of the Australian eligible in- dustrial activity adjusted by substituting an electricity allocation factor or nat- ural gas feedstock allocation factor (as the case may be) prescribed under sec- tion 161A(1)(d).
Section 161B: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 161B(1): repealed, on 1 January 2013, by section 64(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 161B(2): amended, on 1 January 2013, by section 64(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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161c Other Eligible Industrial Activities

(1) For the purposes of section 161A(3)(a), an activity is—
(a) moderately emissions-intensive if the specified emissions from the activ- ity are equal to or greater than 800 whole tonnes per $1 million of speci- fied revenue from the activity, but less than 1 600 whole tonnes per $1 million of specified revenue from the activity:
(b) highly emissions-intensive if the specified emissions from the activity are equal to or greater than 1 600 whole tonnes per $1 million of speci- fied revenue from the activity:
(c) trade-exposed unless, in the Minister’s opinion,—
(i) there is no international trade of the output of the activity across oceans; or
(ii) it is not economically viable to import or export the output of the activity. (2) If an activity meets the criteria in section 161A(3)(a) in accordance with sub- section (1), any regulations that prescribe the activity as an eligible industrial activity and the products to be used as the basis for an allocation of New Zea- land units in respect of the activity must prescribe the allocative baseline or baselines of each product, calculated in accordance with the following formula:
AB = SE/STA
where—
AB is the allocative baseline of the product
SE is the specified emissions from the activity
STA is the specified total amount of the product from the activity.
(3) For the purposes of this section,—
(a) the specified revenue from an activity is the amount of revenue obtained by adding together the revenue from the activity of persons who provi- ded the information referred to in section 161D(1)(e)(i)(A) to the Minis- ter in accordance with a notice under section 161D(1) that contained a description of the activity:
(b) the specified emissions, in respect of the emissions intensity of an activi- ty, is the number of whole tonnes of included emissions obtained by add- ing together the included emissions from the activity of persons who provided the information referred to in section 161D(1)(e)(i)(B) to the Minister in accordance with a notice under section 161D(1) that con- tained a description of the activity:
(c) the specified emissions, in respect of the allocative baselines of an activ- ity, is the number of whole tonnes of included emissions obtained by adding together the included emissions from the activity of persons who provided the information referred to in section 161D(1)(e)(i)(C) to the Minister in accordance with a notice under section 161D(1) that con- tained a description of the activity:
(d) the specified total amount of product from the activity is the amount of the product obtained by adding together the amount of the product pro- duced by each person who provided the information referred to in sec- tion 161D(1)(e)(i)(D) to the Minister in accordance with a notice under section 161D(1) that contained a description of the activity.
(4) Despite subsection (3)(c), the Minister may adjust the number of whole tonnes of included emissions shown in the information referred to in section 161D(1)(e)(i)(C) provided by any persons carrying out an activity specified in a notice given under section 161D(1) after taking into account any electricity- related contract that was in force on the date of the notice that affects the elec- tricity cost increase that any of the persons will face due to the obligation im- posed by this Act on participants to surrender units, or any information relating to any such contracts.
(5) If the Minister has adjusted the tonnes of emissions of 1 or more persons under subsection (4), the Minister may use both the information as originally submit- ted and as adjusted to calculate different allocative baselines for the relevant product.
Section 161C: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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161d Power To Require Information For Purposes Of Allocation To Industry

(1) The Minister may, for any of the purposes in subsection (3), by notice in the Gazette—
(a) specify a description of an activity, including the matters listed in section 161A(1)(b)(i) in respect of the activity:
(b) specify in respect of the activity each product that may be used, if the activity is prescribed in regulations as an eligible industrial activity, as the basis for an allocation of New Zealand units in respect of the activity (a specified product):
(c) specify in respect of the activity—
(i) the emissions that must be included in any information provided
under paragraph (e) (the included emissions); and
(ii) the emissions that may not be included in any information provi- ded under paragraph (e) (the excluded emissions):
(d) specify the financial years for which information must be provided under paragraph (e):
(e) require any person carrying out the activity specified under paragraph (a) on the date of the notice to provide to the Minister—
(i) any or all of the following information for the financial years spe cified in the notice:
(A) financial statements that show the total revenue of the per- son from the activity in those years, calculated in accord- ance with any methodology specified under paragraph (g)(i):
(B) information showing the number of whole tonnes of inclu- ded emissions from the activity carried out by the person in those years, calculated in accordance with any methodology specified under paragraph (g)(ii) (emissions-intensity):
(C) information showing the number of whole tonnes of inclu- ded emissions from the activity carried out by the person in those years, calculated in accordance with any methodology specified under paragraph (g)(iii) (allocative baselines):
(D) information showing the amount of each specified product produced by the person in those years calculated in accord- ance with any methodology specified under paragraph (g)(iv):
(ii) copies of any electricity-related contracts in force on the date of the notice that affect the electricity cost increase that the persons carrying out the activity will face owing to the obligation imposed by this Act on participants to surrender units, or any information in relation to such contracts:
(iii) any other information that would, in the Minister’s opinion, assist the Minister to determine any of the matters listed in subsection (3):
(f) specify the date by which the information required to be provided under paragraph (e) must be provided to the Minister, which date must be no earlier than 30 working days from the date of the notice:
(g) specify a methodology or methodologies for calculating—
(i) revenue from the activity for the purpose of paragraph (e)(i)(A):
(ii) emissions from the activity (emissions-intensity) for the purpose of paragraph (e)(i)(B):
(iii) emissions from the activity (allocative baselines) for the purpose of paragraph (e)(i)(C):(iv) the amount of any specified product from the activity for the pur- pose of paragraph (e)(i)(D).
(2) A methodology specified in a notice in accordance with subsection (1)(g) may incorporate by reference any material referred to in section 169(1), and if ma- terial is incorporated by reference, sections 169(2) and (3), 170, and 177 apply with any necessary modifications.
(3) The purpose for which a notice may be issued under subsection (1) is to provide the Minister with the information necessary to determine any 1 or more of
the following matters:
(a) whether an activity meets the criteria listed in section 161A(3)(a) and, if so, determine—
(i) whether the activity is highly emissions-intensive or moderately emissions-intensive; and
(ii) the appropriate allocative baseline or baselines for each product of the activity:
(b) whether it is necessary to adjust any person’s number of whole tonnes of included emissions provided under subsection (1)(e)(i)(C) in accordance with section 161C(4):
(c) any other matter listed in section 161A(1) in respect of an activity:
(d) whether any matter should be considered by a review under section 160.
(4) A Gazette notice under subsection (1) is a disallowable instrument, but not a legislative instrument, for the purposes of the Legislation Act 2012 and must be presented to the House of Representatives under section 41 of that Act.
(5) Following the provision of information by any person in accordance with sub- section (1)(e), the Minister may give notice to the person—
(a) requiring the person to provide any further information that the Minister considers is necessary to enable the verification of the accuracy of the information; and
(b) specifying the date by which the further information specified in the no- tice must be provided to the Minister.
(6) If a person who is required to comply with a notice under subsection (1) or (5) fails to provide the required information by the date specified in the notice, the Minister may give a notice to the person that requires the information to be provided within 10 working days and advises the person that a failure to pro- vide the information within that time period will render the person ineligible for an allocation of New Zealand units in respect of the activity specified in the notice if it is prescribed as an eligible industrial activity.
(7) Despite anything in this Act, if an activity specified in a notice made under subsection (1)(a) is subsequently prescribed as an eligible industrial activity, the following persons are not eligible to be allocated New Zealand units under subpart 2 in respect of the eligible industrial activity:
(a) any person who carried out the activity at the date of the notice and who without reasonable excuse failed to supply the data and information re- quired by the date specified in a notice given under subsection (6); and
(b) any associated person of a person referred to in paragraph (a).
Section 161D: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 161D(4): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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161e Requirements In Respect Of Notice Given Under Section 161d

(1)  Before giving notice of an activity under section 161D(1), the Minister must have regard to the following matters:
(a)  the requirement to define each activity by reference to a physical, chemical, or biological transformation of inputs into outputs; and
(b)  the undesirability of activities being defined by reference to the technology employed, the fuel used, the age of the plant, or the quality of the types of feedstock used when the activity is carried out; and
(c)  the desirability of defining activities—
(i)  consistently and equitably across industries; and
(ii)  in a way that takes into account the impact that definitions may have on business investment, geographical location, and the structure of activities; and
(iii)  in a way that takes into account the potential for intermediate in- puts produced when the activity is carried out to be substituted for bought-in inputs; and
(d)  the desirability of there being no overlap between activity definitions; and
(e)  the desirability of activity definitions reflecting activity definitions used in Australia; and
(f)  any other matters the Minister considers relevant.
(2)  For the purposes of section 161D(1)(c),—
(a) the emissions that must be included in any information provided under section 161D(1)(e)(i)(B) and (C) may only include—
(i) emissions of greenhouse gases resulting from—
(A) the direct use of any coal, natural gas, geothermal fluid, used oil, or waste oil as part of the activity; and 
(B)  the direct use of any coal, natural gas, geothermal fluid, used oil, or waste oil to generate steam that is used as part of the activity; and
(C)  any of the activities listed in Part 4 of Schedule 3 carried out as part of the activity; and
(D)  the direct use of any liquid fossil fuel in stationary equipment; and
(E)  fugitive coal seam gas from coal that is used as part of, or to generate steam that is used as part of, the activity; and
(ii) a number of whole tonnes of emissions, which must be treated for the purpose of this section and sections 161C and 161D as emissions from the activity, calculated in accordance with the following formula: 

E = MWh × pEAF 

where— 

E is the number of whole tonnes of emissions from the activity that may be included in any information submitted under section 161D(1)(e)(ii) and (iii) 
MWh is the number of megawatt hours of electricity used when the activity is carried out 
pEAF is a prescribed electricity allocation factor; and 

(b) the emissions that may not be included in any information provided under section 161D(1)(e)(ii) and (iii) must include (but are not limited to) emissions resulting from— 
(i)  the use of machinery and equipment, and other processes, that are not integral to, nor essential to, the physical, chemical, biological, or other transformation taking place when the activity is carried out; and
(ii)  any extraction or production of raw materials that are subsequently used when the activity is carried out; and
(iii)  the transportation of inputs used in the activity to storage at the location where the activity is carried out; and
(iv)  the transportation of outputs of the activity from storage at the location where the activity is carried out to another location; and
(v)  the transportation of intermediate products between different locations where the activity is carried out; and
(vi)  operations that are complementary to the activity, including (but not limited to) packaging, head office operations, and administration and marketing (whether carried out at the same location where the activity is carried out or at another location); and 
(vii) the generation of electricity at the location where the activity is carried out; and 
(c) before giving notice of the emissions that must be included in, or excluded from, any information provided in accordance with a notice issued under section 161D, the Minister must have regard to the following matters: 
(i)  the matters listed in subsection (1); and 
(ii)  the desirability of all notices given under section 161D being consistent with respect to the classes of included and excluded emissions that are specified in the notices. 
(3) If an activity specified in a notice under section 161D was carried out by any person in each of the financial years 2006/07, 2007/08, and 2008/09, then the notice must specify those financial years as the financial years for which information must be provided in accordance with the notice. 
Section 161E: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57). 
Section 161E(2)(a): amended, on 1 January 2013, by section 65(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 161E(2)(a)(i)(D): inserted, on 1 January 2013, by section 65(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89). 
Section 161E(2)(a)(i)(E): inserted, on 1 January 2013, by section 65(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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161f Consultation On Activities That May Be Prescribed As Eligible Industrial Activities

(1) If an activity is treated as meeting the criteria specified in section 161A(3)(a) because it is an Australian eligible industrial activity, then before recommend- ing the making of a regulation under section 161A prescribing the activity as an eligible industrial activity, the Minister must consult, or be satisfied that the chief executive has consulted, the persons (or representatives of those persons) that appear to the Minister or the chief executive likely to be substantially affected by any regulation made in accordance with the recommendation.
(2) Before notifying an activity in the Gazette under section 161D, the Minister must consult, or be satisfied that the chief executive has consulted, the persons (or the representatives of the persons) that appear to the Minister or the chief executive likely to be substantially affected by the description of the activity to be notified.
(3) The processes for consultation under subsections (1) and (2) must include—
(a) giving adequate and appropriate notice of the proposed terms and condi- tions of the recommendation or the notice and the reasons for them; and
(b) the provision of a reasonable opportunity for interested persons to con- sider the proposed terms and conditions of the recommendation or the notice and make submissions; and
(c) adequate and appropriate consideration of submissions.
(4) A failure to comply with this section does not affect the validity of—
(a) any regulations made under section 161A; or
(b) any Gazette notices issued under section 161D.
(5) The Minister is not required to consult under subsection (2) if the Minister issues a notice under section 161D for the sole purpose of requiring persons to provide electricity-related contracts or any information related to those con- tracts.
Section 161F: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Moder- ated Emissions Trading) Amendment Act 2009 (2009 No 57).

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161g Regulations In Relation To Eligible Agricultural Activities

(1)  The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for 1 or more of the following purposes: 
(a)  prescribing in respect of each eligible agricultural activity, as appropri- ate,— 
(i)  the product or products of the activity: 
(ii)  an allocative baseline for each product: 
(b)  prescribing, for the purpose of subsection (2),— (i)  a methodology or methodologies for calculating— (A)  the total number of tonnes of methane and nitrous oxide emissions that resulted from the eligible agricultural activi- ty carried out to produce the prescribed product or products in the prescribed years; and 
(B)  the total amount of each prescribed product produced from the eligible agricultural activity in the prescribed years; and 
(ii)  the year or years for the purposes of subparagraph (i): 
(c)  prescribing a methodology or methodologies for calculating the amount of any prescribed product of an eligible agricultural activity for the pur- poses of sections 85 and 161H: 
(d)  prescribing information that must be kept for the purposes of section 86D. 
(2)  For the purposes of subsection (1)(a)(ii), the allocative baseline for each pre- scribed product of an eligible agricultural activity must be calculated using the following formula: 

AB = ∑(E) / ∑(PDCT) AB is the allocative baseline for the product 

where — 

E  is the total number of tonnes of methane and nitrous oxide emissions that resulted from the eligible agricultural activity carried out to produce the product in the prescribed year or years, calculated in accordance with methodologies prescribed in regulations made under this Act 
PDCT is the total amount of the product produced from the eligible agricultur- al activity in the prescribed year or years, calculated in accordance with methodologies prescribed in regulations made under this Act 
∑ is the symbol for the summation of E for the year or years for which E must be calculated (as prescribed by regulations made under this Act) and of PDCT for the year or years for which PDCT must be calculated (as prescribed in regulations made under this Act). 

(3)  Before recommending the making of a regulation under subsection (1) pre- scribing the allocative baseline or baselines of an eligible agricultural activity, the Minister must consult, or be satisfied that the chief executive has consulted, the persons (or representatives of the persons) that appear to the Minister or the chief executive likely to be substantially affected by any regulation made in ac- cordance with the recommendation. 
(4)  The process for consultation under subsection (3) must include— 
(a)  giving adequate and appropriate notice of the proposed allocative base- line or baselines and the reasons for them; and 
(b)  the provision of a reasonable opportunity for interested persons to con- sider the proposed allocative baseline or baselines and make submis- sions; and
(c)  adequate and appropriate consideration of submissions. 
(5)  A failure to comply with subsections (3) and (4) does not affect the validity of any regulations made under subsection (1). 
(6)  Despite section 4, in this section and section 161H, eligible agricultural activ- ity
(a)  means any activity or subclass of any activity listed in Part 5 of Schedule 3; but
(b)  excludes any activity or subclass of any activity listed in subpart 2 or 4 of Part 5 of Schedule 3, unless an Order in Council has been made under section 2A(8) or (9) in respect of any such activity or subclass of activi- ty. 
Section 161G: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57). 


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161h Power To Request Information Showing Output From Eligible Agricultural Activities

(1) The Minister may, after 1 January 2011, by notice in the Gazette,— (a) specify an eligible agricultural activity in respect of which information must be provided under paragraph (d):
(b) specify, in respect of the eligible agricultural activity specified under paragraph (a), the product or products of the eligible agricultural activity in respect of which the information must be provided under paragraph (d):
(c) specify the year or years for which information must be provided under paragraph (d):
(d) require any person carrying out the eligible agricultural activity on the date of the notice to provide to the Minister information that shows the amount of each specified product from the activity specified by the per- son in the year or years specified in the notice, determined (if relevant) in accordance with any prescribed methodologies:
(e) specify the date by which the information specified in the notice must be provided to the Minister, which must be no earlier than 30 working days from the date of the notice.
(2) If a person who is required to comply with a notice given under subsection (1) fails to provide the required information by the date specified in the notice, the Minister may give written notice to the person that requires the information to be provided within 10 working days and advises the person that a failure to provide the information within that time period will render the person ineli- gible for an allocation of New Zealand units in respect of the activity.
(3) Despite anything in this Act, if notice is given under subsection (1) requiring a person to provide information with respect to an eligible agricultural activity, the following persons are not eligible to be allocated New Zealand units under subpart 2 in respect of the eligible agricultural activity:
(a) any person who—
(i) carried out the activity at the date of the notice given under sub- section (1); and
(ii) failed, without reasonable excuse, to supply the data and informa- tion required by the date specified in the notice given under sub- section (2); and
(b) any associated person of a person referred to in paragraph (a).
(4) A Gazette notice under subsection (1) is a disallowable instrument, but not a
legislative instrument, for the purposes of the Legislation Act 2012 and must
be presented to the House of Representatives under section 41 of that Act.
Section 161H: inserted, on 8 December 2009, by section 56 of the Climate Change Response (Mod- erated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 161H(4): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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162 Regulations Adding Further Activity To Part 2 Of Schedule 4

(1) The Governor-General may, by Order in Council, in accordance with a recom- mendation of the Minister, amend Part 2 of Schedule 4 by adding a further ac- tivity to that Part.
(2) Before making a recommendation under subsection (1), the Minister must con- sult, or be satisfied that the chief executive has consulted, the persons (or repre- sentatives of those persons) that appear to the Minister or the chief executive likely to be substantially affected by any Order in Council made in accordance with the recommendation.
(3) The process for consultation should, to the extent practicable in the circumstan- ces, include—
(a) giving adequate and appropriate notice of—
(i) the proposed terms of the recommendation; and
(ii) the reasons for it; and
(b) the provision of a reasonable opportunity for interested persons to con- sider the recommendation and make submissions; and
(c) adequate and appropriate consideration of submissions.
(4) An Order in Council made under subsection (1) takes effect for the removal ac- tivity or activities concerned on and from—
(a) 1 January of the next year, if made on or before 30 June in any year; or
(b) 1 July of the next year, if made on or after 1 July in any year.
Section 162: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 162(4): replaced, on 1 January 2016, by section 14 of the Legislation (Confirmable Instru- ments) Amendment Act 2015 (2015 No 120).

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162a Orders Are Confirmable Instruments

The explanatory note of an Order in Council made under section 162(1) must indicate that—
(a) it is a confirmable instrument under section 47B of the Legislation Act 2012; and
(b) it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and
(c) the stated time is the applicable deadline under section 47C(1)(a) or (b) of that Act.
Section 162A: inserted, on 1 January 2016, by section 14 of the Legislation (Confirmable Instru- ments) Amendment Act 2015 (2015 No 120).

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163 Regulations Relating To Methodologies And Verifiers

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for 1 or more of the following purposes: (a) prescribing the data or other information that must be collected under section 62(a) in respect of an activity, and, if relevant, the mechanism or method by which the data or information must be collected; and
(ab) authorising, in respect of an activity listed in Part 1 or 1A of Schedule 3 or Part 1 of Schedule 4, the EPA to specify the location where, and the device by which, the data or other information prescribed in accordance with paragraph (a) must be collected; and
(b) prescribing a methodology or methodologies for calculating emissions or removals from an activity for the purposes of section 62(b); and
(c) prescribing the data or other information, or the calculations of emis- sions or removals, that must be verified by a person or organisation recognised by the EPA under section 92; and
(d) authorising the EPA to issue guidelines or standards by notice in the Gazette in relation to—
(i) the matters prescribed under paragraph (a); and
(ii) the method and format for determining the spatial extent of an area of forest land; and
(e) prescribing, for the purposes of section 92,—
(i) the process by which a person or organisation may be recognised as being able to verify information or calculations for the purposes of section 62(a) or (c) or unique emissions factors for the purposes of regulations made under section 164; and
(ii) the expertise, technical competence, or qualifications required for recognition as a person or organisation able to verify unique emis- sions factors or information relating to 1 or more types of data or information, the calculations of certain types of emissions or re- movals, or 1 or more activities; and
(iii) any additional—
(A) requirements for recognition of an organisation; and
(B) restrictions on the employees of the organisation who may carry out the duties of the organisation in respect of the rec- ognition; and
(iv) the period for which a person or organisation may be recognised, and the process for the renewal of recognition; and
(v) conditions of recognition, which may include (but are not limited to) ongoing competency and professional standard requirements, membership of a professional body, and the provision of reports to the EPA; and
(vi) the procedure for, and circumstances in which, recognition may be suspended or revoked; and
(vii) fees to enable the recovery of the direct and indirect costs of the EPA in recognising a person or organisation, which may vary de- pending on the class of persons or organisations, or the type of verification in respect of which recognition is sought.
 (2) A regulation made under subsection (1) may apply—
(a) generally or with respect to different classes of activity, persons, parts of New Zealand, or other things; or
(b) in respect of the same classes of activity, persons, parts of New Zealand, or other things, in different circumstances; or
(c) generally or at any specified time of each year.
(3) A regulation made under subsection (1)(a) to (d) may have retrospective effect if the regulation is expressed to apply from the commencement of the year in which it is made, or in respect of a period after any particular date within the year in which it is made.
(4) A regulation made under subsection (1)(b), and any associated regulations made under other paragraphs of subsection (1),—
(a) may, without limiting subsection (1), relate to emissions or removals that—
(i) stem directly from an activity; or
(ii) are associated with a product or other thing that is the subject of the activity; and
(b) may require the use of a computer programme available via the Internet site of the EPA; and
(c) must not cover any emissions in respect of which another person is re- quired to surrender units or any removals of greenhouse gases in respect of which another person is entitled to a transfer of New Zealand units under this Act.
(5) In making a recommendation in relation to a regulation under subsection (1)(a) or (b), the Minister must have regard to New Zealand’s international obliga- tions (if any) in respect of the collection of data and information relating to, and the measurement of, emissions and removals from the activity.
(6) Any guidelines or standards issued by the chief executive under regulations made under subsection (1)(d) are a disallowable instrument, but not a legisla- tive instrument, for the purposes of the Legislation Act 2012 and must be pre- sented to the House of Representatives under section 41 of that Act.
(7) A person who has complied with guidelines or standards issued by the EPA in regulations made under subsection (1)(d) is, in the absence of proof to the con- trary, presumed to have complied with the relevant requirements specified in regulations corresponding to those guidelines or standards.
Section 163: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 163(1)(ab): inserted, on 8 December 2009, by section 57 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 163(1)(ab): amended, on 1 January 2013, by section 66(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 163(1)(ab): amended, on 5 December 2011, by section 18(1) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 163(1)(c): amended, on 5 December 2011, by section 18(1) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 163(1)(d): replaced, on 1 January 2013, by section 66(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 163(1)(e)(v): amended, on 5 December 2011, by section 18(1) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 163(1)(e)(vii): amended, on 5 December 2011, by section 18(2) of the Climate Change Re- sponse Amendment Act 2011 (2011 No 15).
Section 163(4)(b): amended, on 5 December 2011, by section 18(3) of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 163(6): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).
Section 163(7): inserted, on 1 January 2013, by section 66(4) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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164 Regulations Relating To Unique Emissions Factors

If regulations made under section 163(1)(b) require emissions or removals to be calculated by reference to a default emissions factor, the Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations—
(a) providing for a process by which a participant may apply to the EPA for approval to use a unique emissions factor:
(b) prescribing the information that must be collected to support an applica- tion for use of a unique emissions factor:
(c) prescribing the criteria for a unique emissions factor, which may include (but are not limited to)—
(i) the percentage by which a unique emissions factor must vary from the default emissions factor, before an application for a unique emissions factor may be made:
(ii) the types of greenhouse gases to be reflected in the unique emis- sions factor:
(iii) how the unique emissions factor is to be calculated:
(iv) any criteria by which the default emissions factor has been set, that reflect the matters in section 163(4):
(v) a requirement that the unique emissions factor be verified by a recognised verifier.
Section 164: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 164(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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165 Regulations Relating To Offsetting Of Pre-1990 Forest Land

[Repealed]
Section 165: repealed (without coming into force), on 1 January 2013, by section 67 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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166 Procedure For Regulations Relating To Methodologies, Verification, Unique Emissions Factors, And Offsetting

(1) Before making a recommendation for the making of regulations under section 163, 164, or 186F, the Minister must consult, or be satisfied that the chief executive has consulted, the persons (or representatives of those persons) that appear to the Minister or the chief executive likely to be substantially affected by any regulations made in accordance with the recommendation.
(2) The process for consultation must include—
(a) giving adequate and appropriate notice of the proposed terms of the rec- ommendation, and of the reasons for it; and
(b) the provision of a reasonable opportunity for interested persons to con- sider the recommendation and make submissions; and
(c) adequate and appropriate consideration of submissions.
(3) Regulations referred to in this section come into force 3 months after the date of their notification in the Gazette or any later date that may be set out in the regulations.
(4) A failure to comply with this section does not affect the validity of regulations made under section 163, 164, or 186F.
(5) Subsection (3) does not apply to any regulations made under sections 163 (in
relation to the forestry sector) and 186F on or before 1 January 2013.
Section 166: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 166(1): amended, on 1 January 2013, by section 68(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 166(4): amended, on 1 January 2013, by section 68(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 166(5): inserted, on 1 January 2013, by section 68(3) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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167 Regulations Relating To Fees And Charges

(1) The Governor-General may, by Order in Council, make regulations prescribing the amount of any fees payable under this Part or Part 5 and the procedures for payment.
(2) The Governor-General may, by Order in Council, make regulations prescribing the fees or charges payable by a person—
(a) who has made an application for an emissions ruling under section 107, to enable the recovery of all or part of the direct and indirect costs of the EPA in—
(i) receiving and processing the application; and
(ii) considering whether to make the ruling, making the ruling, or de- clining to make the ruling; or
(b) who is a participant, or who has applied to be a participant, in respect of an activity listed in Part 1 or 2 of Schedule 4, to enable the recovery of all or part of the direct and indirect costs of the EPA in—
(i) publicising and informing people about the operation of this Part and Part 5 in relation to an activity listed in Part 1 or 2 of Sched- ule 4:
(ii) administering the operation of this Part and Part 5 in relation to an activity listed in Part 1 or 2 of Schedule 4:
(iii) enforcing and monitoring compliance with this Part or Part 5 in relation to an activity listed in Part 1 or 2 of Schedule 4:
(iv) doing anything else authorised or required under this Part or Part 5 in relation to an activity listed in Part 1 or 2 of Schedule 4.
(3) Examples of the costs that may be recovered under subsection (2) include (but are not limited to)—
(a) the cost of processing applications and returns:
(b) the costs of providing, operating, and maintaining systems, databases, and other processes in connection with—
(i) the making of emissions rulings; or
(ii) the administration of this Part or Part 5 in relation to an activity listed in Part 1 or 2 of Schedule 4:
(c) the costs of services provided by third parties.
(4) Regulations made under subsection (2) may—
(a) specify the persons or classes of persons by whom any fees and charges prescribed or fixed are payable; and
(b) provide for partial cost recovery from one class of persons and full cost recovery from another (if this is desirable to further the purposes of this Act); and
(c) prescribe the matters for which direct and indirect costs may be recov- ered; and
(d) prescribe a scale of fees and charges, or a rate based on the time in- volved in carrying out the function or duty or in exercising the power; and
(e) prescribe a scale of fees and charges, or a fee or charge for a prescribed function, power, or duty; and
(f) prescribe a formula for fixing fees and charges; and
(g) prescribe an annual fee or charge, or classes of fees or charges, payable by participants or classes of participants; and
(h) prescribe the time of payment of fees and charges, the means of collec- tion of fees and charges, and the person who is responsible for paying a fee or charge; and
(i) authorise the EPA to recover the full costs of services from third parties (other than services in respect of which a fee or charge is prescribed) in circumstances prescribed in the regulations; and
(j) authorise the EPA to grant, in whole or in part, an exemption, waiver, or refund in relation to any fee or charge.
(5) Subsection (2) is subject to sections 173(2) and 174(1) (which relate to material incorporated by reference).
Section 167: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 167(2): substituted, on 8 December 2009, by section 58(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 167(2)(a): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 167(2)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 167(3)(b): substituted, on 8 December 2009, by section 58(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 167(4)(h): amended, on 8 December 2009, by section 58(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 167(4)(i): added, on 8 December 2009, by section 58(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 167(4)(i): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 167(4)(j): added, on 8 December 2009, by section 58(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 167(4)(j): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

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168 Other Regulations

(1) The Governor-General may, by Order in Council, make regulations for 1 or more of the following purposes:
(a) specifying the fuel that is obligation fuel and the jet fuel that is obliga- tion jet fuel for the purposes of this Act; and
(b) prescribing matters in respect of which applications for emissions rul- ings may be made; and(c) [Repealed]
(ca) prescribing a date by which an application to the EPA must be submitted under section 183; and
(d) prescribing forest species that are tree weeds; and
(e) prescribing criteria for carbon accounting areas; and
(f) requiring notification by the EPA of the status of forest land or any changes to the status of forest land under section 195; and
(g) providing for the circumstances in which a notice of the status of forest land must be cancelled by the Registrar-General of Land, a Registrar of the Maori Land Court, or the Registrar of Deeds; and
(h) [Repealed]
(i) [Repealed]
(j) prescribing a format or formats for the keeping of records under section 62(d); and
(k) prescribing the form and manner in which any application, return, infor- mation, or other document must be submitted or notified under this Part and Part 5, and the particulars to be provided in the application, return, or other document; and
(l) prescribing the information that must be provided in or with applications or other documents under this Part and Part 5; and
(m) prescribing a threshold for the purposes of any removal activity listed in Part 2 of Schedule 4; and
(n) prescribing criteria for registering as a participant in relation to an activi- ty listed in—
(i) subpart 1 of Part 2 of Schedule 4; and
(ii) subpart 2 of Part 2 of Schedule 4, which may include criteria for the type of carbon dioxide capture and storage in respect of which a person may register as a participant; and
(iii) subpart 3 of Part 2 of Schedule 4; and
(o) providing for any other matters contemplated by this Part and Part 5 or Schedules 3 and 4, necessary for their administration, or necessary for giving them full effect.
(2) The power to prescribe the form of any application, return, information, or other document under subsection (1) includes the power to prescribe an elec- tronic format to be used for the electronic transmission of data to or between computers.
Section 168: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 168(1)(c): repealed, on 8 December 2009, by section 59(1) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57). 
Section 168(1)(ca): inserted, on 1 July 2009, by section 4 of the Climate Change Response (Emis- sions Trading Forestry Sector) Amendment Act 2009 (2009 No 19).
Section 168(1)(ca): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 168(1)(ca): amended, on 8 December 2009, by section 59(2) of the Climate Change Re- sponse (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 168(1)(d): amended, on 1 January 2013, by section 69(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 168(1)(f): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 168(1)(h): repealed, on 8 December 2009, by section 59(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 168(1)(i): repealed, on 8 December 2009, by section 59(3) of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 168(1)(n): replaced, on 1 January 2013, by section 69(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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169 Incorporation By Reference In Regulations Made Under Section 163, 164, 167, Or 168

(1) The following written material may be incorporated by reference in regulations made under section 163, 164, 167, or 168:
(a) decisions, computer programmes, rules, guidelines, principles, measures, methodologies, modalities, procedures, mechanisms, or other matters; and
(b) any standards, requirements, or recommended practices of a government agency, standard-setting organisation, or professional body.
(2) Material may be incorporated by reference in regulations—
(a) in whole or in part; and
(b) with modifications, additions, or variations specified in the regulations.
(3) Material incorporated by reference in regulations has legal effect as part of the regulations.
Section 169: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 169 heading: amended, on 1 January 2013, by section 70(1) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 169 heading: amended, on 1 July 2009, by section 10 of the Climate Change Response (Emissions Trading Forestry Sector) Amendment Act 2009 (2009 No 19).
Section 169(1): amended, on 1 January 2013, by section 70(2) of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

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170 Effect Of Amendments To, Or Replacement Of, Material Incorporated By Reference In Regulations

An amendment to, or replacement of, material incorporated by reference in regulations (regulations A) has legal effect as part of regulations A only if regulations made under section 163, 164, 165, 167, or 168, as may be applicable, after the making of regulations A, state that the particular amendment or
replacement has that effect.
Section 170: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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171 Proof Of Material Incorporated By Reference

(1) A copy of any material incorporated by reference in regulations, including any amendment to, or replacement of, the material (material) must be—
(a) certified as a correct copy of the material by the chief executive; and
(b) retained by the chief executive.
(2) The production in proceedings of a certified copy of the material incorporated by reference is, in the absence of evidence to the contrary, sufficient evidence that the material produced is the material incorporated by reference in regula- tions.
Section 171: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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172 Effect Of Expiry Of Material Incorporated By Reference

Material incorporated by reference in regulations that expires, or that is re- voked or that ceases to have effect, ceases to have legal effect as part of the regulations only if regulations made under section 163, 164, 165, 167, or 168 as may be applicable state that the material ceases to have legal effect.
Section 172: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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173 Requirement To Consult

(1) This section applies to regulations made under section 163, 164, 165, 167, or 168 that—
(a) incorporate material by reference:
(b) state that an amendment to, or replacement of, material incorporated by reference in regulations has legal effect as part of the regulations.
(2) Before regulations to which this section applies are made, the chief executive must—
(a) make copies of the material proposed to be incorporated by reference, or the proposed amendment to or replacement of material incorporated by reference (proposed material), available for inspection during working hours for a reasonable period, free of charge, at the office of the chief executive; and
(b) make copies of the proposed material available for purchase at a reason- able price; and
(c) give notice in the Gazette stating—
(i) that the proposed material is available for inspection during work- ing hours, free of charge; and
(ii) the place where the proposed material can be inspected, and the period during which it can be inspected; and
(iii) that copies of the proposed material can be purchased; and
(iv) the place where the proposed material can be purchased; and
(d) allow a reasonable opportunity for persons to comment on the proposal to incorporate the proposed material by reference; and
(e) consider any comments these persons make.
(3) The reference in subsection (2) to the proposed material includes, if the ma- terial is not in an official New Zealand language, an accurate translation of the material in an official New Zealand language.
(4) Before regulations to which this section applies are made, the chief execu- tive—
(a) may make copies of the proposed material available in any other way that the chief executive considers appropriate in the circumstances (for example, via an Internet site); and
(b) must, if paragraph (a) applies, give notice in the Gazette stating that the proposed material is available in other ways and details of where or how it can be accessed or obtained.
(5) A failure to comply with this section does not invalidate regulations that in-
corporate material by reference.
Section 173: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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174 Public Access To Material Incorporated By Reference

(1) The chief executive—
(a) must make the material specified in subsection (2) (material) available for inspection during working hours, free of charge, at the office of the chief executive; and
(b) must make copies of the material available for purchase at a reasonable price at the office of the chief executive; and
(c) may make copies of the material available in any other way that the chief executive considers appropriate in the circumstances (for example, via an Internet site); and
(d) must give notice in the Gazette stating—
(i) that the material is incorporated in the regulations and the date on
which the regulations were made; and
(ii) that the material is available for inspection during working hours, free of charge; and
(iii) the place where it can be inspected; and
(iv) that copies of the material can be purchased; (v) and the place where the material can be purchased; and
(vi) that, if copies of the material are made available under paragraph (c), the material is available in other ways and the details of where or how the material can be accessed or obtained.
(2) The material is—
(a) material incorporated by reference in regulations made under section 163, 164, 165, 167, or 168:
(b) any amendment to, or replacement of, that material that is incorporated in the regulations or the material specified in paragraph (a) with the amendments or replacement material incorporated:
(c) if the material specified in paragraph (a) or (b) is not in an official New Zealand language, an accurate translation of the material in an official New Zealand language.
(3) A failure to comply with this section does not invalidate regulations that incorporate material by reference.
Section 174: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).

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175 Application Of Legislation Act 2012 To Material Incorporated By Reference

(1) Part 2 of the Legislation Act 2012 does not apply to material incorporated by reference in regulations or to an amendment to, or replacement of, that mater- ial.
(2) Material incorporated by reference in regulations does not have to be presented
to the House of Representatives under section 41 of the Legislation Act 2012.
Section 175: replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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176 Application Of Regulations (Disallowance) Act 1989 To Material Incorporated By Reference

[Repealed]
Section 176: repealed, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

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177 Application Of Standards And Accreditation Act 2015 Not Affected

Sections 169 to 176 do not affect the application of sections 29 to 32 of the
Standards and Accreditation Act 2015.
Section 177: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 177 heading: amended, on 1 March 2016, by section 45(1) of the Standards and Accredit- ation Act 2015 (2015 No 91). 
Section 177: amended, on 1 March 2016, by section 45(1) of the Standards and Accreditation Act 2015 (2015 No 91).

Legal Area
Tradable certificates
Cross-cutting Categories
-

178 Recovery Of Fees Or Charges

(1) A fee or charge that is not paid in accordance with regulations made under this Part may be recovered from the person liable to pay the fee or charge by the EPA in any court of competent jurisdiction.
(2) The EPA may enter into any agreement or arrangement, on any terms that the
EPA thinks fit, with any person to collect, or assist in the collection of, any fees
or charges that are payable.
Section 178: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 178(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 178(2): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Tradable certificates
Cross-cutting Categories
-

178a Option To Pay Money Instead Of Surrendering Units To Cover Emissions

(1) This section applies if—
(a) a person is required to surrender or repay units—
(i) under section 65(4), 118(5), 189(8), or 193 for emissions from any activity; or
(ii) under section 183A(2)(b), 187, or 191; or
(b) the EPA is required under section 123(4), 186H, 187, 189(7)(d), or 191 to arrange for the reimbursement of units—
(i) for emissions from any activity; or
(ii) because approval is revoked or the offsetting forest land has not become pre-1990 offsetting forest land before deforestation of the relevant pre-1990 forest land.
(2) Despite anything in this Act, if this section applies, a person may satisfy the person’s obligation to surrender, repay, or reimburse units,—
(a) in the case of a person other than the EPA, by—
(i) surrendering or repaying the units in accordance with section 65(4), 118(5), 183A(2)(b), 186H, 187, 189(8), 191, or 193, as ap- plicable; or
(ii) paying a sum of $25 for each unit that the person is liable to sur- render or repay, into a Crown Bank Account, by the date or within the period by which the units are required to be surrendered or re- paid; or
(iii) a combination of the actions provided for in subparagraphs (i) and (ii); or
(b) in the case of the EPA, by— (i) reimbursing units to a person in accordance with the procedure specified in section 124; or
(ii)paying a sum of $25 for each unit into a bank account designated by the person; or
(iii) a combination of the actions provided for in subparagraphs (i) and (ii).
 (3) For the purposes of subsection (2)(a)(ii) and (iii), a person’s obligation to sur- render units or repay units is only satisfied when the funds paid into a Crown Bank Account are cleared.
(4) For the purposes of subsection (3) and section 178B(1), funds paid into a
Crown Bank Account are to be treated as cleared when it is no longer possible
to reverse the payment and the funds are available for use by the Crown.
Section 178A: inserted, on 1 January 2013, by section 71 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Tradable certificates
Cross-cutting Categories
-

178b Issuing New Zealand Units To Meet Surrender Obligations

(1) If, in accordance with section 178A(2)(a)(ii) or (iii), a person pays a sum of $25 instead of surrendering a unit that the person is liable to surrender, the Registrar must, when the funds are cleared,—
(a) issue a number of New Zealand units into a Crown holding account equal to the number of units in respect of which the person has paid a sum of $25 for each unit; and
(b) transfer the New Zealand units into the person’s holding account held for the purpose of section 61(1); and
(c) immediately following the transfer under paragraph (b), transfer the New Zealand units to a surrender account designated by the EPA.
(2) The Registrar may, for the purposes of subsection (1)(a), issue a number of New Zealand units equal to the number of units in respect of which 1 or more persons have paid a sum of $25 for each unit under section 178A(2)(a)(ii) or (iii).
(3) If the EPA is required to reimburse a person units under section 123(4), 186H, or 189(7)(d) and has satisfied its obligation to do so by paying to the person a sum of $25 for each unit in accordance with section 178A(2)(b)(ii) or (iii), then the Registrar must—
(a) transfer from the appropriate surrender account to the person’s holding account held for the purpose of section 61(1) a number of New Zealand units equal to the number of units for which the EPA paid the person a sum of $25 for each unit; and
(b) immediately following the transfer under paragraph (a), transfer the New Zealand units from the person’s holding account to a cancellation ac- count.   (4) For the avoidance of doubt, section 68 does not apply in respect of any New Zealand units issued under this section.
(5) If subsection (1) applies, this Act applies with any necessary modification as if the payment of $25 for a unit by a person and the transfer of a unit to a surren- der account by the Registrar under this section were a surrender of a unit by the person.
(6) Despite anything in section 18CA(4), a New Zealand unit that is transferred to
a surrender account under subsection (1)(c) may be further transferred in ac-
cordance with subsection (3)(a).
Section 178B: inserted, on 1 January 2013, by section 71 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Tradable certificates
Cross-cutting Categories
-

178c Prohibition On Ability To Export New Zealand Units

(1) Despite anything in this Act,—
(a) an account holder may not apply to the Registrar under section 30E(1)(a) to convert a New Zealand unit held by that person into a designated as- signed amount unit for the purposes of transferring that assigned amount unit to an account in an overseas registry; and
(b) the Registrar must not transfer to an account in an overseas registry under section 18C—
(i) New Zealand units; or
(ii) designated assigned amount units that have been converted from New Zealand units under section 30E(3) before the commence- ment of this section.
(2) This section does not apply to New Zealand units—
(a) in respect of activities listed in Part 1 of Schedule 4; or
(b) transferred in accordance with a determination of the Minister under sec- tion 77 or 78 that relates to an allocation under the pre-1990 forest land allocation plan; or
(c) received under the Forests (Permanent Forest Sink) Regulations 2007.
Section 178C: inserted, on 1 January 2013, by section 71 of the Climate Change Response (Emis- sions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Tradable certificates
Cross-cutting Categories
-

224 Gazetting Of Targets

(1) The Minister must set a target.
(2) The Minister responsible for the administration of the Act may set a target, or amend or revoke an existing target, at any time.
(2A) Before the Minister sets, amends, or revokes a target, the Minister must con- sult, or be satisfied that the chief executive has consulted, persons (or their rep- resentatives) that appear to the Minister or the chief executive likely to have an interest in the target.
(3) As soon as practicable after setting, amending, or revoking a target under this section, the Minister must—
(a) publicly notify the target or revocation of the target in the Gazette; and
(b) make the target or revocation of the target publicly accessible via the Internet site of the department of the chief executive.
(4) To avoid doubt, a Gazette notice under this section is neither a legislative in- strument nor a disallowable instrument for the purposes of the Legislation Act 2012 and does not have to be presented to the House of Representatives under section 41 of that Act.
(5) To avoid doubt, any number of targets may be set using the process under this section.
Section 224: added, on 26 September 2008, by section 50 of the Climate Change Response (Emis- sions Trading) Amendment Act 2008 (2008 No 85).
Section 224(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 224(2A): inserted, on 8 December 2009, by section 83 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 224(3)(b): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 224(4): replaced, on 5 August 2013, by section 77(3) of the Legislation Act 2012 (2012 No 119).

Legal Area
Emission targets – duty to set Emission targets- mechanisms for setting and amending
Cross-cutting Categories
Duties and powers of national governments

225 Regulations Relating To Targets

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations setting a target.
(2) Before recommending the making of an Order in Council under subsection (1), the Minister must consult, or be satisfied that the chief executive has consulted, persons (or their representatives) that appear to the Minister or the chief execu- tive likely to have an interest in the order.
(3) The Minister—
(a) must review the target following publication of any Intergovernmental Panel on Climate Change Assessment Report or report of a successor agency; and (b) may at any time recommend to the Governor-General the setting of a tar- get, or amendment or revocation of a target, having regard to the follow- ing matters:
(i) any Intergovernmental Panel on Climate Change Assessment Re- port or report of a successor agency:
(ii) any other matters the Minister considers relevant.
(4) To avoid doubt, any number of targets may be set using the process under this section.
Section 225: added, on 8 December 2009, by section 84 of the Climate Change Response (Moderated Emissions Trading) Amendment Act 2009 (2009 No 57).
Section 225(1): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).
Section 225(3): amended, on 5 December 2011, by section 19 of the Climate Change Response Amendment Act 2011 (2011 No 15).

Legal Area
Emission targets- mechanisms for setting and amending
Cross-cutting Categories
Duties and powers of national governments

226 Overview Of Functions And Responsibilities Of Epa And Agencies Under This Part, Customs And Excise Act 1996, And Land Transport Act 1998

(1) This section is a guide to the functions and responsibilities of the EPA and the agencies in relation to the synthetic greenhouse gas levy, but it does not affect the interpretation or the application of the provisions of this Part, the Customs and Excise Act 1996, or the Land Transport Act 1998.
(2) Under this Part,—
(a) the functions of the EPA are to—
(i) receive and collate information from the agencies under section 241; and
(ii) publish information in accordance with section 250; and
(iii) monitor compliance with subpart 1; and
(b) the function of the Registrar of Motor Vehicles is to receive payment of the motor vehicle levy under section 228; and
(c) the function of the New Zealand Customs Service is to receive payment of the goods levy under section 229; and
(d) it is a function of the EPA and the agencies to recover unpaid levies under section 230.
(3) Under the Customs and Excise Act 1996, the function of the New Zealand Cus- toms Service is to assess and collect the goods levy and, for this purpose,—
(a) assess and collect the levy on goods as if the levy were a duty; and
(b) recover unpaid levies as if they were unpaid duties.
(4) Under the Land Transport Act 1998, the function of the Registrar of Motor
Vehicles is to assess and collect the motor vehicle levy.
Section 226: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Body with planning/regulatory powers and functions
Cross-cutting Categories
Duties and powers of national governments

227 Synthetic Greenhouse Gas Levy Imposed

(1) A levy is imposed on—
(a) a leviable motor vehicle that is registered on or after 1 July 2013, but is not imposed on a motor vehicle that was registered before 1 July 2013 and registered again on or after 1 July 2013; and
(b) an item of leviable goods that is imported into New Zealand on or after 1 July 2013.
(2) However, if a leviable motor vehicle is registered more than once on or after 1 July 2013, it is liable for the levy only once.
Section 227: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Duties and rights of individuals

228 Person Who Registers Leviable Motor Vehicle Responsible For Paying Levy

(1) The person who registers a leviable motor vehicle on or after 1 July 2013 is responsible for paying the levy.
(2) The levy (including any goods and services tax payable on it) must be paid to
the Registrar of Motor Vehicles at the same time as the person pays for the registration of the vehicle.
Section 228: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Duties and rights of individuals

229 Importer Of Leviable Goods Must Pay Levy

(1) A person who imports leviable goods on or after 1 July 2013 must pay the levy at the prescribed rate for the goods.
(2) The person must pay the levy (including any goods and services tax payable on it) to the New Zealand Customs Service at the same time as duty under the Tariff Act 1988 or excise-equivalent duty would be paid on the goods if any were payable.
Section 229: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Duties and rights of private entities/corporations

230 Levies Are Debt Due To The Crown

(1) A levy that becomes payable is a debt due to the Crown.
(2) The EPA may, on behalf of the Crown, recover the debt in a court of competent jurisdiction.
(3) This section does not limit—
(a) the power of the Customs to recover an unpaid amount of goods levy as a debt under the Customs and Excise Act 1996; or
(b) the power of the Registrar of Motor Vehicles to recover an unpaid amount of motor vehicle levy as a debt under the Land Transport Act 1998.
Section 230: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

231 Penalties For Failure To Pay Levy

(1) If an importer fails to pay the levy by the date on which section 229 requires payment (the due date), the debt is increased by adding a penalty.
(2) The penalty is to be calculated in accordance with section 87 of the Customs and Excise Act 1996 as if—
(a) a reference to a duty were a reference to a levy; and
(b) a reference to additional duty were a reference to a penalty.
Section 231: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

232 Application Of Provisions Of Customs And Excise Act 1996

(1) The provisions of the Customs and Excise Act 1996 that apply to the collection of duties apply, with all necessary modifications, to the collection of the goods levy under this Act as if the levy were a duty to which that Act applies.
(2) However,—
(a) section 103(3) of that Act applies as if the reference to dutiable goods were a reference to leviable goods:
(b) section 103(4) and (5) of that Act apply as if they did not refer to the owner of the goods or the licensee of a Customs controlled area.
(3) Despite subsection (1), the following provisions of the Customs and Excise Act 1996 do not apply to the collection of the levy:
(a) section 104:
(b) section 108:
(c) section 112:
(d) section 114:
(e) section 117. Section 232: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

233 Rate Of Synthetic Greenhouse Gas Levy

(1) The levy rate that applies to a leviable motor vehicle, a class of leviable motor vehicle, or an item or a class of leviable goods in a levy year must be calcula- ted in accordance with the following formula:
R = A × B × GWP
where—
A is the amount of synthetic greenhouse gas contained in the class of levia- ble motor vehicle or leviable goods, or the item of leviable goods
B is the price of carbon specified under subsection (4)(b)
GWP is the global warming potential specified in regulations for the specified synthetic greenhouse gas
R is the rate of the levy.
(2) In this section, amount means the weight or any other unit of measurement of a synthetic greenhouse gas prescribed for the purpose of this section in regula- tions made under section 246(1)(c) or (e).
(3) For the purpose of item A, the amount of synthetic greenhouse gas contained in a leviable motor vehicle or leviable good is—
(a) the amount specified by regulations for that class of leviable motor vehicle or leviable good, or for an item of leviable good; and
(b) if no amount is specified by regulations, the actual amount contained in the leviable motor vehicle or leviable good.
(4) For the purpose of item B, the Governor-General may, by Order in Council made on the recommendation of the Minister,—
(a) prescribe the methodology for specifying the price of carbon; and
(b) specify the price of carbon by applying the methodology.
(5) Regulations made under subsection (4)(a)—
(a) must be made in accordance with the process set out in section 247; and
(b) may not come into force earlier than 3 months after the date of their noti-
fication in the Gazette.
(6) Before making a recommendation under subsection (4), the Minister must take
into account the following matters: 
(a) the price of the units used to calculate revenue from the greenhouse gas emissions trading scheme in the Crown annual financial statements over the preceding 12 months; and
(b) the price of New Zealand units sold by auction under section 6A over the preceding 12 months; and
(c) any changes to the operation of the greenhouse gas emissions trading scheme that have affected the price of the units surrendered under that scheme, or that may do so before the end of the next levy year.
Section 233: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

234 Transitional Provision For Synthetic Greenhouse Gas Levy

(1) Despite section 233(5), the requirements of that subsection do not apply to regulations made under section 233(4) that apply during the period 1 July 2013 to 31 December 2013 (the transitional period).
(2) However, the methodology prescribed by regulations made under section 233(4)(a) in the transitional period ceases to apply on and from the end of the transitional period.
Section 234: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

235 Temporary Suspension Of Levy Set By Section 233

(1) This section applies to suspend temporarily the operation of section 233 in rela- tion to the calculation of the levy.
(2) Despite anything in section 233, the operation of that section is suspended for the period starting on 1 January 2013 and ending on 31 December 2018.
(3) Instead, subsection (4) applies to the calculation of the levy rate while the oper- ation of section 233 is suspended.
(4) The levy rate that applies to a class of leviable motor vehicles or an item or a class of leviable goods in a levy year must be calculated in accordance with the following formula:
R = A × B × GWP × C
where—
(a) items A, B, GWP, and R have the same meanings as in section 233(1); and
(aa) item C means—
(i) one-half, for the period starting on 1 January 2013 and ending on 31 December 2016:
(ii) two-thirds, for the levy year starting on 1 January 2017:
(iii) five-sixths, for the levy year starting on 1 January 2018; and
(b) section 233(4) applies to the calculation of item B
(5) This section is repealed on 1 January 2019.
(6) [Repealed]
(7) [Repealed]
Section 235: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 235(2): replaced, on 1 January 2017, by section 8(1) of the Climate Change Response (Re- moval of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 235(4): amended, on 1 January 2017, by section 8(2) of the Climate Change Response (Re- moval of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 235(4)(aa): inserted, on 1 January 2017, by section 8(3) of the Climate Change Response (Removal of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 235(5): replaced, on 1 January 2017, by section 8(4) of the Climate Change Response (Re- moval of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 235(6): repealed, on 1 January 2017, by section 8(4) of the Climate Change Response (Re- moval of Transitional Measure) Amendment Act 2016 (2016 No 24).
Section 235(7): repealed, on 1 January 2017, by section 8(4) of the Climate Change Response (Re- moval of Transitional Measure) Amendment Act 2016 (2016 No 24).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

236 Maximum Price Of Carbon For Purpose Of Levy Calculation

(1) This section applies to the calculation of item B of the formula set out in sec- tion 233(1) or 235(4) (as applicable) for the period—
(a) beginning on the date on which this section comes into force; and
(b) ending on the close of the date specified for the purpose of this section as the closure date by the Governor-General by Order in Council made on the recommendation of the Minister.
(2) If, during the period specified in subsection (1), the application of the method- ology prescribed under section 233(4)(a) results in a carbon price that is higher than $25, the regulations made under section 233(4)(b) must prescribe a carbon price of $25.
(3) Before the Minister may make a recommendation under subsection (1)(b), the Minister must be satisfied that a person does not meet his or her obligation to surrender, repay, or reimburse units by paying $25 for each unit in accordance with section 178A.
(4) This section overrides sections 233 and 235.
Section 236: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

237 Levy Rate Exclusive Of Gst

A levy rate calculated in accordance with section 233 or 235 is exclusive of
goods and services tax.
Section 237: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

238 Levy Rate For Period From 1 July 2013 To 31 December 2013

The levy rate calculated in accordance with section 235(4) applies for the
period starting on 1 July 2013 and ending with the close of 31 December 2013.
Section 238: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

239 Levy Rate To Apply For Single Calendar Year On And After 1 January 2014

(1) A levy rate applies for 1 levy year.
(2) Subsection (1) is subject to section 238.
(3) If no rate is set before the beginning of a levy year, the levy rate for that year is the same as it was for the preceding levy year.
(4) However, if a levy rate is set for a levy year after the beginning of the levy year, the new levy rate applies from the beginning of the quarter of the levy year following the date on which the levy rate was set until the close of the levy year.
(5) For the purposes of this section and section 241,—
(a) a levy rate is set on the date on which the regulations prescribing the rate come into force:
(b) the quarters of a levy year are—
(i) 1 January to 31 March:
(ii) 1 April to 30 June:
(iii) 1 July to 30 September:
(iv) 1 October to 31 December.
Section 239: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

240 Agencies To Pay Levy Into Crown Bank Account

The EPA and the agencies must pay the amount of all levies received under this
Part into a Crown Bank Account.
Section 240: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

241 Agencies To Provide Information To Epa Quarterly

(1) The agencies must, for each quarter of a levy year, keep records of and provide to the EPA all the following information:
(a) the amount of levy money received:
(b) the number of—
(i) leviable motor vehicles registered:
(ii) consignments of leviable goods imported:
(c) the number of persons who were required to pay the levy by section 228 or 229 (as applicable):
(d) the number of persons who failed to pay the levy as required by section 228 or 229 (as applicable):
(e) the amount of levy money refunded:
(f) the amount of levy money unable to be recovered.
(2) The information described in subsection (1) must be provided for each class of
leviable motor vehicle or and for each class of leviable goods.
Section 241: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Monitoring, reporting and verification obligations Carbon tax or levy provisions
Cross-cutting Categories
-

242 Agencies And Epa To Share Information

Section 149(2) applies as if the EPA and the agencies were referred to in sec-
tion 149(1).
Section 242: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Monitoring, reporting and verification obligations Carbon tax or levy provisions
Cross-cutting Categories
-

243 Circumstances Where Levy May Be Refunded

(1) Subsection (2) applies in relation to a levy paid under section 228 on—
(a) a motor vehicle containing a leviable good; or
(b) a motor vehicle containing a synthetic greenhouse gas that is, because it is imported after 1 July 2013, subject to the greenhouse gas emissions trading scheme under subpart 2 of Part 4 of Schedule 3.
(2) The EPA, upon application in an approved manner by the person responsible for the payment required under section 228, must refund the motor vehicle levy paid on the relevant motor vehicle, but only if the person applying for the re- fund establishes, to the satisfaction of the EPA, that—
(a) the motor vehicle levy has been paid in relation to the relevant motor vehicle; and
(b) the relevant motor vehicle is one to which subsection (1) applies.
Section 243: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

244 Exemptions From Payment Of Synthetic Greenhouse Gas Levy

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, exempt any person or class of persons from—
(a) paying the whole or part of the levy for certain leviable motor vehicles or leviable goods; or
(b) being subject to the whole or part of the levy for certain leviable motor vehicles or leviable goods; or
(c) a combination of the matters specified in paragraphs (a) and (b).
(2) An Order in Council made under subsection (1) may specify any terms and conditions (including, but not limited to, terms and conditions imposing geo- graphical or operational restrictions) that the Governor-General thinks fit.
(3) Before recommending the making of an order under subsection (1), the Minis- ter must be satisfied that—
(a) the order will not materially undermine the environmental integrity of the synthetic greenhouse gas levy; and
(b) the costs of making the order do not exceed the benefits of making the order.
(4) In determining whether to recommend the making of an order under subsection (1), the Minister must have regard to the following matters:
(a) the need to maintain the environmental integrity of the synthetic green- house gas levy; and
(b) the desirability of minimising any compliance and administrative costs associated with the synthetic greenhouse gas levy; and
(c) the relative costs of giving the exemption or not giving it, and who bears the costs; and
(d) any alternatives that are available for achieving the objectives of the Minister in respect of giving the exemption; and
(e) any other matters the Minister considers relevant.
(5) While an order made under this section is in force, any person or class of per- sons in respect of whom the order is made is not required to comply with the obligation to pay the levy.
(6) Before recommending the making or revocation of an order under this section, the Minister must—
(a) consult with persons that the Minister considers are likely to be substan- tially affected by the making of the order; and
(b) give those persons the opportunity to make submissions; and
(c) consider those submissions.
Section 244: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

245 Regulations Specifying Levy Rates

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for 1 or more of the following purposes:
(a) prescribing the rate of the levy to apply to 1 or more classes of leviable motor vehicles:
(b) prescribing the rate of the levy to apply to 1 or more items or classes of leviable goods.
(2) Regulations made under subsection (1)(a) may specify different rates for differ- ent classes of leviable motor vehicles.
(3) Regulations made under subsection (1)(b) may specify different rates for differ- ent classes of leviable goods.
(4) Regulations made under subsection (1) come into force on a date specified in the regulations that may not be earlier than 3 months after the date of their notification in the Gazette.
Section 245: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

246 Regulations Relating To Synthetic Greenhouse Gas Levy

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for 1 or more of the following purposes:
Specified synthetic greenhouse gases
(a) specifying a hydrofluorocarbon or perfluorocarbon as a specified syn- thetic greenhouse gas for the purposes of the levy:
Leviable motor vehicles
(b) specifying classes of leviable motor vehicles to which the levy may apply (which may be by reference to the amount of synthetic greenhouse gas that they contain):
(c) specifying the amount of a specified synthetic greenhouse gas that each class of leviable motor vehicles is to be treated as containing:
Leviable goods
(d) specifying leviable goods or classes of leviable goods to which the levy may apply (which may be by reference to the amount of synthetic green- house gas that they contain):
(e) specifying the amount of a specified synthetic greenhouse gas that an item or class of leviable goods is to be treated as containing: 
General
(f) specifying accounts and records that must be kept by persons collecting levies, or persons who are or may be liable to pay a levy:
(g) specifying the information that persons collecting levies must provide to the EPA and when the information must be provided:
(h) prescribing the data or other information that must be collected under section 248(1)(a) in relation to a class of leviable goods or synthetic greenhouse gases, and, if relevant, the mechanism or method by which the data or information must be collected:
(i) providing for any other matters contemplated by this Part, necessary for its administration, or necessary for giving it full effect.
(2) Before making a recommendation for the making of regulations under subsec- tion (1)(a), the Minister must have regard to New Zealand’s international obli- gations relating to synthetic greenhouse gases.
(3) Regulations made under subsection (1)(a) to (e) come into force on a date specified in the regulations that may not be earlier than 3 months after the date of their notification in the Gazette.
Section 246: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
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247 Process For Making Orders And Regulations

(1) Before making a recommendation for the making of regulations under section 233(4)(a), 246(1)(a) to (e), or 258, the Minister must consult, or be satisfied that the chief executive has consulted, the persons (or representatives of those persons) that appear to the Minister or the chief executive likely to be substan- tially affected by any regulations made in accordance with the recommenda- tion.
(2) The process for consultation must include—
(a) giving adequate and appropriate notice of the proposed terms of the rec- ommendation, and of the reasons for it; and
(b) providing a reasonable opportunity for interested persons to consider the recommendation and make submissions; and
(c) giving adequate and appropriate consideration to submissions.
(3) A failure to comply with this section does not affect the validity of regulations made under section 233(4)(a), 246(1)(a) to (e), or 258.
Section 247: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
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248 Collecting Information And Keeping Records

(1) An importer must, in relation to the importation of leviable goods containing a specified synthetic gas,—
(a) collect the prescribed data or other prescribed information (which data or information must, if required by regulations, be verified by a person or an organisation recognised by the EPA for the purpose); and
(b) keep records of the data or information in the prescribed format (if any); and
(c) keep sufficient records to enable the EPA to verify, in relation to any levy year,—
(i) the quantity of leviable goods of each class imported; and
(ii) the total amount of levy paid on those goods.
(2) The records specified in subsection (1) must be kept for a period of at least 7 years after the end of the year to which they relate.
Section 248: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Monitoring, reporting and verification obligations Carbon tax or levy provisions
Cross-cutting Categories
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249 Application Of Section 88 (Directions To Epa)

Section 88 applies in relation to the EPA’s exercise of powers and performance of functions under this Part or any regulations made under this Part as if a reference to Part 5 were a reference to Part 7.
Section 249: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
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250 Epa To Publish Information Relating To Levies

(1) The EPA must publish the following information in relation to leviable goods imported and leviable motor vehicles registered in each reporting year in ac- cordance with subsection (2):
(a) for each class of leviable motor vehicle, the total number of persons who registered a vehicle of that class; and
(b) for each specified synthetic greenhouse gas used in the air-conditioning system of a leviable motor vehicle, the total number of leviable motor vehicles registered; and
(c) for each class of leviable goods, the total number of persons who impor- ted leviable goods of that class; and
(d) for each specified synthetic greenhouse gas treated as contained in a class of leviable goods, the total quantity of goods of that class imported; and
(e) in respect of each class of leviable motor vehicle, the number of leviable motor vehicles registered; and
(f) in respect of each class of leviable goods, the number of consignments imported; and
(g) the total quantity of synthetic greenhouse gas treated as contained in the air-conditioning systems of leviable motor vehicles of each class regis- tered; and
(h) the total quantity of synthetic greenhouse gas treated as contained in leviable goods of each class imported; and
(i) the total amount of levy money collected; and
(j) the number of persons who failed to comply with their obligation to pay a levy.
(2) The EPA—
(a) must publish the information specified in subsection (1) as soon as prac- ticable after the end of the reporting year; and
(b) may publish the information specified in subsection (1), in whole or in part, at any other time and in whatever manner and format that the EPA considers appropriate.
(3) The EPA is not required to publish the information required under subsection (1)(b), (d), (g), and (h) in respect of an activity if the EPA is satisfied that pub- lishing the information would result in the disclosure of the amount of synthet- ic greenhouse gas imported by an identifiable person or in motor vehicles registered by an identifiable person, unless—
(a) the person to whom the information relates has consented to the publica- tion of the information; or
(b) the information is already in the public domain.
(4) In this section, reporting year means a 12-month period starting on 1 July and ending with the close of 30 June.
Section 250: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Monitoring, reporting and verification obligations Monitoring and Reporting obligation on companies/installations /financial institutions Carbon tax or levy provisions
Cross-cutting Categories
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251 Recognition Of Verifiers

(1) The EPA may, in accordance with regulations made under section 258, recog- nise a person or an organisation with the prescribed expertise, technical compe- tence, or qualifications as a person or an organisation that may undertake veri- fication functions for the purposes of section 248(1)(a).
 (2) A person or an organisation may be recognised by the EPA as able to verify information in respect of 1 or more classes of leviable motor vehicles or levia- ble goods, or 1 or more items of leviable goods.
(3) The EPA may suspend or revoke any recognition given under this section in accordance with regulations made under section 258.
Section 251: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Monitoring, reporting and verification obligations Carbon tax or levy provisions
Cross-cutting Categories
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252 Enforcement Officers

The EPA may appoint 1 or more enforcement officers under section 93 to exercise 1 or more of the powers and perform the functions conferred on enforcement officers under Part 4 in relation to this Part.
Section 252: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

253 Power To Require Information

(1) The EPA or an enforcement officer may, by notice, require a person to provide any information that is reasonably necessary for the purposes of ascertaining whether—
(a) a person is complying with this Part; or
(b) the EPA should exercise any powers under this Part.
(2) The EPA or an enforcement officer may require the person who is to provide the information to also provide a statutory declaration attesting to the truthful- ness of the information provided.
(3) The information must be provided—
(a) in the form specified by the person who requested it; and
(b) within any reasonable time specified in the notice; and
(c) free of charge.
Section 253: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

254 Power To Inquire

(1) This section applies for the purpose of obtaining information for a purpose spe- cified in section 253(1), or obtaining any other information required for the purposes of the administration or enforcement of this Part.
(2) The EPA may, by notice, require a person to—
(a) appear before it or an enforcement officer at a time and place specified in the notice to give evidence; and
(b) produce a document or class of documents in the person’s possession or under the person’s control.
(3) The EPA or an enforcement officer may require the evidence to be given under oath, and either orally or in writing.
(4) For the purpose of subsection (3), the EPA or an enforcement officer may ad- minister an oath.
(5) Sections 97 and 98 apply to an inquiry under this section.
Section 254: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

255 Inquiry Before District Court Judge

(1) The EPA may apply in writing to a District Court Judge to hold an inquiry under this section, if the EPA considers it necessary for the purpose of obtain- ing information for a purpose specified in section 253(1), or obtaining any other information required for the purposes of the administration or enforce- ment of this Part.
(2) Section 96(2) to (4) apply in relation to an inquiry under this section as if there were no reference to the chief executive.
(3) Section 96(5) applies as if the reference to the chief executive were a reference to the EPA.
(4) Sections 97 and 98 apply to an inquiry under this section.
Section 255: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

256 Obligation To Maintain Confidentiality

(1) The EPA and every enforcement officer—
(a) must keep confidential all information that comes into their knowledge when performing any function or exercising any power under this Part; and
(b) may not disclose any information described in paragraph (a), except in the circumstances described in section 99(2)(b).
(2) However, to avoid doubt, the EPA may,—
(a) provide or publish general guidance in relation to the operation of this Part; and
(b) with the prior approval of the Minister, prepare statistical information and provide it to any person in a form that does not identify any indi- vidual.
Section 256: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

257 Power Of Entry For Investigation, Warrants, Etc

(1) Sections 100 and 102 to 106 apply in relation to this Part as if every reference to Part 5 were a reference to Part 7.
(2) Section 101 applies as if every reference to section 129, 132, or 133 included a reference to sections 259, 261, and 263.
Section 257: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

258 Regulations Relating To Verifiers

(1) The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for 1 or more of the following purposes:
(a) prescribing the data or other information that must be verified by a per- son or an organisation recognised by the EPA under section 251; and
(b) prescribing, for the purposes of section 251,—
(i) the process by which a person or an organisation may be recog- nised as being able to verify information or calculations for the purposes of section 248; and
(ii) the expertise, technical competence, or qualifications required for recognition as a person or an organisation able to verify data or in- formation; and
(iii) any additional—
(A) requirements for recognition of an organisation; and
(B) restrictions on the employees of the organisation who may carry out the duties of the organisation in respect of the rec- ognition; and
(iv) the period for which a person or an organisation may be recog- nised, and the process for the renewal of recognition; and
(v) conditions of recognition, which may include ongoing competen- cy and professional standard requirements, membership of a pro- fessional body, and the provision of reports to the EPA; and
(vi) the procedure for, and circumstances in which, recognition may be suspended or revoked; and
(vii) fees to enable the recovery of the direct and indirect costs of the EPA in recognising a person or an organisation, which may vary depending on the class of persons or organisations, or the type of verification in respect of which recognition is sought.
(2) Regulations made under subsection (1) may apply—
(a) generally or with respect to different classes of activity, persons, parts of New Zealand, or other specified things; or
(b) in respect of the same classes of activity, persons, parts of New Zealand, or other specified things, in different circumstances; or
(c) generally or at any specified time of each year.
(3) Before making a recommendation for the making of regulations under subsec- tion (1)(a), the Minister must have regard to New Zealand’s international obli- gations in respect of the collection of data and information relating to specified synthetic greenhouse gases.
Section 258: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

259 Offence In Relation To Failure To Collect Data And Keep Records

(1) A person who is an importer commits an offence against this Act if the person, without reasonable excuse, fails to comply with section 248(1) (requirement to collect data or other information and keep records).
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) the first time the person is convicted of that offence, to a fine not exceed- ing $8,000:
(b) the second time the person is convicted of that offence, to a fine not ex- ceeding $16,000:
(c) on every subsequent occasion that the person is convicted of that of- fence, to a fine not exceeding $24,000.
Section 259: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 259(2): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

260 Failure To Provide Information Or Documents

(1) A person commits an offence against this Act if the person, without reasonable excuse,—
(a) fails to provide information to the EPA or an enforcement officer when required to do so under section 253; or
(b) fails to appear before the EPA or an enforcement officer, or fails to produce any document or documents, when required to do so under sec- tion 254.
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) in the case of an individual, to a fine not exceeding $12,000:
 (b) in the case of a body corporate, to a fine not exceeding $24,000.
Section 260: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 260(2): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

261 Other Offences

(1) A person commits an offence against this Act if the person, without reasonable excuse,—
(a) refuses to take an oath when required to do so under section 254; or
(b) refuses to answer any question when required to do so under section 254; or
(c) knowingly fails to comply with section 248(1) (requirement to collect data or other information and keep records); or
(d) knowingly provides altered, false, incomplete, or misleading information to the EPA, an enforcement officer, or any other person in respect of any matter in this Part; or
(e) wilfully obstructs, hinders, resists, or deceives—
(i) the EPA or an enforcement officer exercising a power conferred on that person under this Part; or
(ii) the New Zealand Customs Service, a Customs officer, or a Cus- toms Appeal Authority in relation to a power conferred on that person under the Customs and Excise Act 1996 in relation to the goods levy; or
(iii) the Registrar of Motor Vehicles in relation to a power conferred on him or her under the Land Transport Act 1998 in relation to the motor vehicle levy.
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction,—
(a) in the case of an individual, to a fine not exceeding $25,000:
(b) in the case of a body corporate, to a fine not exceeding $50,000.
Section 261: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 261(2): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

262 Offence For Breach Of Confidentiality

A person who knowingly contravenes section 256 commits an offence and is liable on conviction to either or both of—
(a) imprisonment for a term not exceeding 6 months:
(b) a fine not exceeding $15,000.
Section 262: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 262: amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Consequen- tial Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

263 Evasion

(1) A person commits an offence against this Act if the person, with intent to de- ceive and for the purpose of either obtaining any material benefit or avoiding any material detriment,—
(a) fails to comply with section 248(1) (requirement to collect data or other information and keep records); or
(b) fails to provide information to—
(i) the EPA, an enforcement officer, or any other person when re- quired to do so under this Part; or
(ii) the New Zealand Customs Service, a Customs officer, or a Cus- toms Appeal Authority when required to do so under the Customs and Excise Act 1996 in relation to the goods levy; or
(iii) the Registrar of Motor Vehicles when required to do so under the Land Transport Act 1998 in relation to the motor vehicle levy; or
(c) provides altered, false, incomplete, or misleading information to the Minister or the EPA or any other person in respect of a matter in this Part.
(2) Every person who is convicted of an offence against subsection (1) is liable on conviction to either or both of—
(a) imprisonment for a term not exceeding 5 years:
(b) a fine not exceeding $50,000.
Section 263: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 263(2): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

264 Offence In Relation To Release Of Synthetic Greenhouse Gases

(1) A person commits an offence against this Act if the person, in the course of undertaking an activity described in subsection (2), knowingly and without lawful justification or excuse releases any hydrofluorocarbon, perfluorocarbon, or sulphur hexafluoride into the atmosphere.
(2) The activities are installing, operating, servicing, modifying, dismantling, or disposing of any electrical switchgear, refrigeration or air-conditioning equip- ment, or other heat-transfer medium.
(3) A person who is convicted of an offence against subsection (1) is liable on con- viction,—
(a) in the case of an individual, to a fine not exceeding $25,000:
(b) in the case of a body corporate, to a fine not exceeding $50,000.
Section 264: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 264(3): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

265 Defence For Release Of Synthetic Greenhouse Gas

The circumstances in which a person described in section 264(1) may have a lawful justification or excuse for releasing any hydrofluorocarbon, perfluorocarbon, or sulphur hexafluoride into the atmosphere include (but are not limited to) circumstances where the release could not reasonably have been avoided.
Section 265: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

266 Limitation Period For Commencement Of Proceedings

Despite section 25 of the Criminal Procedure Act 2011, the limitation period for an offence against—
(a) section 260 or 261(1)(a), (b), or (e) ends on the date that is 2 years from the date on which the offence was committed:
(b) section 259 or 261(1)(c) or (d) ends on the date that is 7 years from the date on which the offence was committed.
Section 266: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).
Section 266: amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Consequen- tial Amendments) Regulations 2013 (SR 2013/409).
Section 266(a): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).
Section 266(b): amended, on 4 October 2013, by regulation 3(1) of the Criminal Procedure (Conse- quential Amendments) Regulations 2013 (SR 2013/409).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

267 Evidence In Proceedings

(1) In any proceedings for an offence against this Part, a certificate or document (including an electronic copy) of any of the kinds described in subsection (2)—
(a) is admissible in evidence; and
(b) in the absence of proof to the contrary, is sufficient evidence of the matter stated in the certificate or the document, as the case may require.
(2) The kinds of certificate or document are—
(a) a certificate purporting to be signed by a delegate of the EPA to the ef- fect that, at any specified date or during any specified period, a named person is or was, or is not or was not, an enforcement officer or a person or an organisation recognised under section 251; or
(b) a certificate purporting to be signed by any person authorised to delegate to any person, or to persons of any kind or description, the exercise of any power or the performance of any function under this Part, stating that the person has delegated—
(i) the exercise of the power or the performance of the function speci- fied in the certificate to the person specified in the certificate; or
(ii) the exercise of the power or the performance of the function speci- fied in the certificate to persons of a kind or description specified in the certificate, and that a named person specified in the certifi- cate is a person of that kind or description.
(3) The production of a certificate or document purporting to be a certificate to which subsection (2) applies is prima facie evidence that it is such a certificate or document, without proof of—
(a) the signature of the person purporting to have signed the document; or
(b) the document’s nature.
Section 267: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
Provisions for non-compliance and enforcement

269 Review Of Operation And Effectiveness Of Levy

(1) The Minister may, at any time, initiate a review of the operation and effective- ness of the synthetic greenhouse gas levy.
(2) A review may be undertaken by any method that the Minister considers appro- priate.
(3) Without limiting the Minister’s discretion under subsection (1), the Minister may appoint an independent panel—
(a) to conduct a review under subsection (1); and
(b) to report in accordance with the terms of reference.
(4) If the Minister appoints a panel, the Minister must—
(a) specify in writing the terms of reference for the review; and
(b) publish the report of the panel; and
(c) present a copy of the report to the House of Representatives.
(5) If the Minister initiates a review but does not appoint a panel, the Minister must—
(a) consult persons (or their representatives) who appear to the Minister likely to have an interest in the review; and
(b) consult representatives of iwi and Māori who appear to the Minister to be likely to have an interest in the review; and
(c) specify written terms of reference for the review; and
(d) establish a procedure that the Minister is satisfied is appropriate, fair in the circumstances, and in accordance with the terms of reference.
(6) The Minister may, but need not, initiate a review under subsection (1) at the
same time as he or she initiates a review under section 160 of the operation and
effectiveness of the emissions trading scheme.
Section 269: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

270 Appointment And Conduct Of Independent Panel

(1) If the Minister appoints an independent panel under section 269, the Minister must—
(a) ensure that there is no fewer than 3 but not more than 7 members; and
(b) ensure that the majority of the members are not employees under the State Sector Act 1988; and
(c) consider whether the members have, in the Minister’s opinion, the ap- propriate knowledge, skill, and experience to conduct the review, includ- ing knowledge, skill, and experience of—
(i) this Act; and
(ii) New Zealand’s international obligations under the Protocol and the Convention and any other relevant international agreement; and
(iii) the operation of the synthetic greenhouse gas levy; and
(d) appoint 1 member as the chairperson of the panel.
(2) The Minister must, by written notice to the panel, specify the terms of refer- ence for the review to be conducted by the panel.
(3) A review panel must complete a draft report on the review and provide the re- port to the Minister by the date set out in the terms of reference.
(4) The review panel must—
(a) allow the Minister at least 10 working days within which to respond to and comment on the contents of the draft report; and
(b) after considering the Minister’s response and comments (if any), prepare a final report and provide it to the Minister by the date set out in the terms of reference.
(5) In conducting a review, the review panel—
(a) must establish a procedure that is appropriate, fair in the circumstances, and in accordance with the terms of reference of the review; and
(b) must consult persons (or their representatives) that appear to the panel likely to have an interest in the review; and
(c) may call for submissions.
(6) If the Minister initiates a review under section 269(1) and a review under sec- tion 160, the Minister may appoint 1 independent panel to undertake both re- views.
Section 270: inserted, on 1 January 2013, by section 100 of the Climate Change Response (Emissions Trading and Other Matters) Amendment Act 2012 (2012 No 89).

Legal Area
Carbon tax or levy provisions
Cross-cutting Categories
-

- Power Under Part

Every person—
(a) commits an offence who—
(i) wilfully obstructs, hinders, resists, or deceives a person exercising a power conferred on that person under this Part or regulations made under this Part; or
(ii) wilfully interferes with any survey, investigation, test, or measure- ment carried out by an inspector under this Part; or
(iii) refuses to provide information that an inspector has demanded from that person under section 39(2)(d) or section 40(2)(c), except on the grounds of self-incrimination; and (b) is liable on conviction to a fine not exceeding,—
(i) in the case of an individual, $5,000; or
(ii) in the case of a body corporate, $30,000.
Section 47 heading: amended, on 26 September 2008, by section 43(1) of the Climate Change Re- sponse (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 47(a)(i): amended, on 26 September 2008, by section 43(2) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).
Section 47(a)(ii): amended, on 26 September 2008, by section 43(3) of the Climate Change Response (Emissions Trading) Amendment Act 2008 (2008 No 85).

Legal Area
Body responsible for national inventory and reporting Monitoring, reporting and verification obligations Provisions for verification of data
Cross-cutting Categories
Provisions for non-compliance and enforcement