Finally, this bill markedly improves the integrity of the scheme. It will do this in several ways: first, by phasing out free allocation to eligible industries on a fair and predictable pathway. We are also strengthening and simplifying the compliance regime, as well as introducing new infringement offences for low level offending and much stronger penalties for the failure to surrender and repay units. The bill also improves the transparency of the scheme by requiring the Environmental Protection Authority to publish data on participants' emissions and removals annually. This will build trust in the scheme, providing information to the market and allowing analysts to build a clearer picture on the emissions profile of firms within the scheme.