has the meaning it has under the United Nations Convention on the Law of the Sea done at Montego Bay on 10 December 1982.

means an agreement whose parties are:

, in relation to a safeguard mechanism credit unit, means issue under section 22XNA.

means an unincorporated enterprise carried on by 2 or more persons in common otherwise than in partnership.

means the Kyoto Protocol to the United Nations Framework Convention on Climate Change done at Kyoto on 11 December 1997, as amended and in force for Australia from time to time.

means a local governing body established by or under a law of a State or Territory.

, in relation to a group, has the meaning given by subsection 8(2).

has the meaning given by section 22XG.

has the meaning given by the regulations.

has the meaning given by section 22XK.

, for a financial year, means the total amount, in tonnes of carbon dioxide equivalence, of net covered emissions from the operation, during the financial year, of all designated large facilities for the financial year.

means a person who is not a member of a controlling corporation’s group.

means:

, of greenhouse gas emissions, has the meaning given by section 10.

means:

, in relation to a facility, includes the subsistence of the facility.

has the meaning given by section 11, 11A or 11B .

means the Paris Agreement, done at Paris on 12 December 2015, as amended and in force for Australia from time to time.

, for a financial year (the current financial year ), means the amount, in tonnes of carbon dioxide equivalence, that is one fifth of the total amount of safeguard emissions for the period of 5 financial years that ended:

means any of the following: