§ 8 — Applications for registration

8.—(1) An application for a registration under section 7 must —(a)

be made —(i)

where section 7(1) applies — no later than 30 June of the year immediately after the trigger year; and

(ii)

in the case of an application by Y under section 7(5) —(A)

if, in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the second emissions threshold — no later than 30 June of the year immediately after the year of the transfer;

(B)

if —(BA)

at the time X transfers operational control to Y, the business facility is not registered as a taxable facility of X; and

(BB)

in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that attains the second emissions threshold (or higher),

no later than the later of the following:

(BC)

30 June of the year of the transfer;

(BD)

30 days after the date of the transfer; and

(C)

if, at the time X transfers operational control to Y, the business facility is registered as a taxable facility of X — no later than 30 days after the date of the transfer;[Act 37 of 2022 wef 01/01/2024]

(b)

identify the person and the business facility in question;

(c)

contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and

(d)

be in the form and manner required by the Agency.

(2) Upon an application being made under this section, the Agency must register the person as a registered person, and the business facility as a reportable facility or taxable facility of the registered person (as the case may be), unless the application is incomplete or not made in accordance with subsection (1).

(3) To avoid doubt, the Agency may treat an application to register a business facility as a taxable facility as also an application to register the business facility as a reportable facility, if the business facility is not already registered as a reportable facility.

(4) A registration under this section is in force as follows:(a)

subject to paragraph (b), starting on 1 January of the year immediately after the trigger year for the registration, until deregistration under section 10;

(b)

for a registration pursuant to section 7(5), starting on the date of the transfer of operational control, until deregistration under section 10.[Act 37 of 2022 wef 01/01/2024]

—(1) An application for a registration under section 7 must —(a)

be made —(i)

where section 7(1) applies — no later than 30 June of the year immediately after the trigger year; and

(ii)

in the case of an application by Y under section 7(5) —(A)

if, in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the second emissions threshold — no later than 30 June of the year immediately after the year of the transfer;

(B)

if —(BA)

at the time X transfers operational control to Y, the business facility is not registered as a taxable facility of X; and

(BB)

in the year immediately before the year of the transfer, the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that attains the second emissions threshold (or higher),

no later than the later of the following:

(BC)

30 June of the year of the transfer;

(BD)

30 days after the date of the transfer; and

(C)

if, at the time X transfers operational control to Y, the business facility is registered as a taxable facility of X — no later than 30 days after the date of the transfer;[Act 37 of 2022 wef 01/01/2024]

(b)

identify the person and the business facility in question;

(c)

contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to assess the particular application; and

(d)

be in the form and manner required by the Agency.

(2) Upon an application being made under this section, the Agency must register the person as a registered person, and the business facility as a reportable facility or taxable facility of the registered person (as the case may be), unless the application is incomplete or not made in accordance with subsection (1).

(3) To avoid doubt, the Agency may treat an application to register a business facility as a taxable facility as also an application to register the business facility as a reportable facility, if the business facility is not already registered as a reportable facility.

(4) A registration under this section is in force as follows:(a)

subject to paragraph (b), starting on 1 January of the year immediately after the trigger year for the registration, until deregistration under section 10;

(b)

for a registration pursuant to section 7(5), starting on the date of the transfer of operational control, until deregistration under section 10.[Act 37 of 2022 wef 01/01/2024]