Document ID: chunk:federal_register_of_legislation:F2024C00936:reg:24:p3
Version: federal_register_of_legislation:F2024C00936
Segment Type: reg
Provision Reference: reg 24 (pt 3/52)
Character Range: 48243–50949

only one of the series of activities;
 (b) that the listed activity is ancillary to an activity in more than one of the series of activities;
 (c) that the listed activity is not ancillary to any activities in any of the series of activities.
 (4) If the person identifies that the listed activity is ancillary to an activity in only one of the series of activities or is not ancillary to any activities in any of the series of activities, the person must record that decision.
 (5) If the person identifies that the listed activity is ancillary to an activity in more than one of the series of activities, the person must:
 (a) record that decision; and
 (b) record the proportion of the listed activity that is attributed to the activities in each of the series of activities.
 (6) If the person complies with subregulations (2) and (3), and subregulation (4) or (5) (as applicable), in relation to the listed activity then:
 (a) if the person has identified that the listed activity is ancillary to an activity in only one of the series of activities—the listed activity will form part of a single undertaking or enterprise with the series of activities; and
 (b) if the person has identified that the listed activity is ancillary to an activity in more than one of the series of activities—the listed activity will form part of each of the single undertakings or enterprises comprising the relevant series of activities in the proportions specified in the identification; and
 (c) if the person has identified that the listed activity is not ancillary to any activities in any of the series of activities—the listed activity will form part of a single undertaking or enterprise separate to the undertakings or enterprises of which each of the series of activities form part.

2.18A  Forming part of a single undertaking or enterprise—prohibited purposes
  A person must not identify an activity under subregulation 2.17(2) or 2.18(2) if it could reasonably be concluded that a substantial reason for identifying the activity is:
 (a) to achieve the result that a facility does not come within the definition of designated large facility under the Act, whether or not the facility currently comes within that definition, or has done so in the past; or
 (b) to reallocate an amount of covered emissions of greenhouse gases from the operation of a designated large facility to another facility which is not a designated large facility.

2.19  Forming part of a single undertaking or enterprise—transport sector activities
 (1) If:
 (a) an activity that is the principal activity in a series of activities is attributable to one of the industry sectors mentioned in subregulation (3); and
 (b) the activity