Section 61 Meaning and measurement of emissionsI1

In this Act, “emissions”, in relation to a greenhouse gas, means emissions of that gas into the atmosphere that are attributable to human activity.

Each of the following must be measured or calculated in tonnes of carbon dioxide equivalent—

A “tonne of carbon dioxide equivalent” means one metric tonne of carbon dioxide or an amount of any other greenhouse gas with an equivalent global warming potential, calculated consistently with international carbon reporting practice (see section 63).