(1) Abatement certificates are to be created in a form approved by the scheme administrator.
(2) An abatement certificate must include the following:
(a) a statement of the activity in relation to which the abatement certificate is created, including any information relating to the activity that the scheme administrator, by written notice to an accredited abatement certificate provider, requires to be included in the certificate;
(b) the year in which the activity took place;
(c) the name of the person who created the certificate.