Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If there is a covered vehicle for a person for a year beginning on or after 1 January 2025, the person must ensure that, at the start of the final reconciliation day for the year, the person's final emissions value for the year is zero or less.
Civil penalty: The person's final emissions value for the year multiplied by $100.
Note: See also section 90 (indexation).
(2) The final reconciliation day for a year is the third 1 February after the end of the year.
Example: The final reconciliation day for 2025 is 1 February 2028.