Document ID: chunk:federal_register_of_legislation:F2025C00184:reg:22zn
Version: federal_register_of_legislation:F2025C00184
Segment Type: reg
Provision Reference: reg 22ZN
Character Range: 244428–246225

22ZN  Amendment upon request
 (1) This regulation prescribes matters for paragraph 46C(2)(a) of the Act.
 (2) The matters that the Regulator must have regard to are the following:
 (a) whether the information in the exemption certificate is inaccurate;
 (b) if the amount of the exemption is worked out under Division 5 (production calculation method)—whether the Regulator miscalculated the amount of the exemption given the amount of the relevant product that the Regulator had identified in applying the method prescribed in the regulations to the application under subsection 46A(1) of the Act;
 (ba) if the amount of the exemption is worked out under Division 5A (electricity use method)—whether the amendment would result in the certificate better giving effect to the requirements of Division 5A;
 (bb) if the amount of the exemption is worked out under Division 5A (electricity use method) and the way the use amount for a liable entity is to be identified is likely to be materially different from the way the use amount is identified in an exemption certificate issued in relation to the liable entity—whether an audit report has been provided under regulation 22UG;
 (c) whether the liable entity set out in the exemption certificate has consented in writing to the amendment;
 (d) whether the request for an amendment is based upon issues that were considered in the granting of the exemption certificate;
 (e) whether the request for an amendment is made before the end of the year to which the exemption certificate relates;
 (f) that in general an exemption certificate should not be amended more than 5 years after the start of the year to which the certificate relates.

Subdivision B—Amendment of exemption certificate on Regulator's own initiative—subsection 46C(3) of the Act