Document ID: chunk:federal_register_of_legislation:C2011A00157:clause:1_28
Version: federal_register_of_legislation:C2011A00157
Segment Type: clause
Provision Reference: sch 1 cl 28
Character Range: 27423–27980

28  Section 110‑5
Insert:
covered by the Opt‑in Scheme: an amount of taxable fuel that an entity acquires, manufactures or imports (which may be part of a larger quantity of fuel so acquired, manufactured or imported) is covered by the Opt‑in Scheme if, under the Opt‑in Scheme provided for by the Clean Energy Act 2011:
 (a) there is a designated opt‑in person in respect of the amount of fuel; and
 (b) there is a preliminary emissions number of the designated opt‑in person for the financial year, and that number is attributable to the amount of fuel.