Jonathon Duniam (Tasmania, Liberal Party, Shadow Minister for Environment, Fisheries and Forestry) Share this | Hansard source

That sounds to me that there's almost an intent component in the assessment of whether a penalty is applied or not. We talked about wilful noncompliance with the baseline. My simple understanding of this is that the business is in breach because it can't meet the baseline—the 4.9 per cent per year through to 2030—and it can't access offsets because the market may not have them available. The new piece of information to my mind is that the government is going to make available capacity to cover any business that can't find them elsewhere, which to my mind says that there will be no-one paying the penalty unless, as you said, they are wilfully in breach, which talks to almost some sort of criminal mental intent. If you could just explain that, I'd be grateful.