Document ID: chunk:federal_register_of_legislation:F2024C00936:front:0:p6
Version: federal_register_of_legislation:F2024C00936
Segment Type: other
Provision Reference: 
Character Range: 15525–18254

in relation to the group entity during the financial year:
 (a) the controlling corporation's group meets a threshold for the financial year under paragraph 13(1)(a), (b) or (c) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility for at least part of the financial year;
 (b) the controlling corporation's group meets a threshold for the financial year under paragraph 13(1)(d) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility the operation of which during the financial year causes the group to meet the threshold;
 (c) the controlling corporation makes an application under section 14 of the Act during the financial year and the group entity, or a subsidiary of the group entity, is undertaking or is proposing to undertake a greenhouse gas project to which the application relates.
alternative audit means an audit that has not been carried out under the Act or the CFI Act but that is, in the opinion of the Regulator, comparable to any of the following:
 (a) an ERF audit;
 (b) a greenhouse and energy audit;
 (c) a safeguard audit.
anthracite means coal having a volatile matter of less than 14.0% on a dry ash‑free basis.
ANZSIC division means a division identified by an alpha character published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ANZSIC industry classification and code means an industry classification and code for that classification published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ARBN has the meaning given by section 9 of the Corporations Act 2001.
Audit Determination means the National Greenhouse and Energy Reporting (Audit) Determination 2009.
Note: The determination is made under subsection 75(1) of the Act.
audited body means a person in respect of whose compliance with the Act, the regulations or the CFI Act a Part 6 audit is to be, or is being, carried out.
Auditor Registration Instrument means the legislative instrument made by the Regulator under regulation 6.72.
audit team leader has the meaning given:
 (a) for a greenhouse and energy audit or a safeguard audit—in the Act; or
 (b) for an ERF audit—in the CFI Act.
audit team member, in relation to a Part 6 audit, means a person assisting the audit team leader to carry out the audit.
Australian Statistician is the person referred to in subsection 5(2) of the Australian Bureau of Statistics Act 1975.
biodiesel means a biofuel that:
 (a) is produced by esterification of oils derived from biomass; and
 (b) consists mainly of esters; and
 (c) is suitable for use as a blending component substitute for diesel oil.
biofuel means a