Document ID: chunk:federal_register_of_legislation:F2019C00388:reg:41
Version: federal_register_of_legislation:F2019C00388
Segment Type: reg
Provision Reference: reg 41
Character Range: 53096–54823

41  Reporting on supply of products manufactured in Australia
 (1) For the purposes of subsection 22(1) of the Act, a reporting period of a financial year is prescribed for an emissions‑controlled product that has not been imported.
 (2) For the purposes of subsection 22(2) of the Act, information that would be sufficient to satisfy the Secretary of the following in relation to the Australian‑manufactured emissions‑controlled products that a person has supplied as mentioned in that subsection during a reporting period for the products is prescribed:
 (a) the identities and quantities of the products;
 (b) the price (excluding GST) of the products;
 (c) the dates of the supplies;
 (d) whether the products were Australian certified or foreign certified;
 (e) for each of the products that was Australian certified—the Australian certification number of the applicable Australian certificate of conformity;
 (f) for each of the products that was foreign certified—the number of the applicable foreign certificate of conformity;
 (g) for each of the products:
 (i) that it was reasonable not to believe that the person (the recipient) to whom the product was supplied intended to supply the product to another person; or
 (ii) the identity of the recipient.
 (3) The price of an emissions‑controlled product that is supplied as mentioned in subsection 22(2) of the Act is:
 (a) so far as the consideration for the supply is consideration expressed as an amount of money—the amount; and
 (b) so far as the consideration is not consideration expressed as an amount of money—the GST inclusive market value (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) of that consideration.

Part 8—Fees