Document ID: chunk:federal_register_of_legislation:F2022C01122:reg:19d
Version: federal_register_of_legislation:F2022C01122
Segment Type: reg
Provision Reference: reg 19D
Character Range: 57827–58766

19D  MSO reporting
 (1) This Subdivision sets out reporting requirements for section 11 of the Act and auditing arrangements for section 13B of the Act to support the MSO.
 (2) If a volume is to be reported under this Subdivision in megalitres, it may be:
 (a) converted from other measurements consistent with the arrangements for calculating any excise or customs duty for the product; or
 (b) calculated consistently with standard industry practices used by the entity for commercial and business reporting purposes.
Note: This may involve the use of standard temperature and pressure and relevant densities to convert a measurement of tonnes into a volume.
 (3) If a number of regulated entities within a corporate group are required to report under this Subdivision, one regulated entity may report on behalf of the members of the group if those members consent to that arrangement and that consent is communicated to the Secretary.