The National Greenhouse and Energy Reporting Act 2007 (NGER): who reports and what

What the Act does

The NGER Act imposes annual reporting obligations. These obligations apply to corporations and facilities that have significant greenhouse gas emissions, energy production, or energy consumption. The Clean Energy Regulator administers the Act.

The reports submitted under the NGER Act contribute to the National Greenhouse Account. This account provides a record of Australia’s greenhouse gas emissions and removals.

The information gathered through NGER reporting also underpins the Safeguard Mechanism, which regulates emissions from large facilities. You can use the climate reporting tier checker to help determine your reporting obligations.

Reporting thresholds

A corporation is required to register and submit reports under the National Greenhouse and Energy Reporting Act 2007 if it satisfies a NGER threshold during a financial year. These thresholds determine whether a business is obligated to participate in the scheme.

Reporting obligations can be triggered by either corporate group thresholds or facility thresholds. Corporate group thresholds are based on the aggregated emissions or energy activity of a group of companies. These thresholds are emissions of 50,000 tonnes of carbon dioxide equivalent (CO2-e) or more, or production or consumption of 200,000 megawatt hours (MWh) of energy or more.

Facility thresholds apply to individual facilities and are separate from corporate group thresholds. A facility triggers reporting if its emissions are 25,000 tonnes CO2-e or more, or if it produces 100,000 MWh of energy or consumes 100,000 MWh of energy. Once registered, a corporation must continue to report annually unless it chooses to deregister.

Safeguard Mechanism interaction

The National Greenhouse and Energy Reporting (NGER) Act 2007 interacts with the Safeguard Mechanism. Facilities that are designated large facilities, those with emissions of 100,000 tonnes CO2-e or more, are also subject to the Safeguard Mechanism.

Each designated facility operates under a baseline that declines annually. These declines are in line with reforms that commenced 1 July 2023, and are intended to move facilities toward net zero emissions by 2050.

If a facility’s emissions exceed its baseline, it can fulfil its obligations by purchasing Australian Carbon Credit Units (ACCUs) or utilising Safeguard Mechanism Credits.

Reporting timing and audit

The NGER reporting year is defined as the period from 1 July to 30 June. Reports detailing energy consumption and emissions data must be submitted by 31 October of the year following the reporting year’s conclusion. This timeframe allows for data collation and preparation before submission.

Certain NGER reports are subject to audit by registered NGER auditors. This requirement extends to all Safeguard Mechanism baseline data and reports from designated facilities. The purpose of these audits is to ensure the accuracy and reliability of the information being reported.

Failure to comply with NGER requirements carries significant consequences. Penalties are applied for reports that are late, false, or misleading. These penalties can include civil penalties and, in cases of serious non-compliance, criminal offences.