(1) An accredited abatement certificate provider in relation to an electricity generation activity must keep a record of the following:
(a) the amount of electricity supplied by the generating system;
(b) the type of fuel or fuels used by the generating system to generate electricity;
(c) the source of the fuel or fuels;
(d) the amount of each fuel used by the generating system to generate electricity.
(2) An accredited abatement certificate provider in relation to a carbon sequestration activity must keep a record of the following:
(a) the location and size of any eligible land owned or controlled by the person at any time during the sequestration activity;
(b) any carbon sequestration rights held in relation to any other eligible land at any time during the sequestration activity;
(c) any activity conducted on land mentioned in subsection (2) (a) or (b) that is likely to result in a reduction in the greenhouse gas emissions abated by the planted forests on the land, including any clearing of the land.
(3) An accredited abatement certificate provider in relation to a demand side abatement activity must keep a record of the following:
(a) the location in which the activity occurred;
(b) the abatement of greenhouse gases (worked out in accordance with the rules) associated with the activity;
(c) the methodology, data and assumptions used to calculate the abatement;
(d) if the activity relates to the on-site generation of electricity—the matters mentioned in subsection (1).
(4) An accredited abatement certificate provider in relation to a large user abatement activity must keep a record of the following:
(a) the location in which the activity occurred;
(b) emissions of greenhouse gases associated with the activity;
(c) the abatement of greenhouse gases (worked out in accordance with the rules) associated with the activity;
(d) the methodology, data and assumptions used to work out the abatement.
(5) An accredited abatement certificate provider must keep any other records the scheme administrator, by notice in writing given to the provider, requires the provider to keep.
(6) A record required to be kept by a person under this section must be kept by the person for at least 6 years after the record is made.
(7) Records must be kept in a way approved by the scheme administrator.
(8) In this section:
carbon sequestration right has the meaning given by the rules.
"clearing", of land, means—
(a) cutting down, felling, thinning, logging or removing any trees on the land; or
(b) killing, destroying, poisoning, ringbarking, uprooting or burning trees on the land; or
(c) substantially damaging or injuring trees on the land in any other way.