Determine NGER reporting thresholds annually
Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.
Who must comply
All corporations potentially crossing NGER thresholds.
What triggers it
End of each FY.
When due
Annual self-test; registration within 31 August if newly captured.
Evidence required
Threshold workpaper, registration with the Regulator, EERS report.
Max penalty
Civil penalty for non-registration once thresholds met; multi-year liability
Summary
Sections 12-14 of the NGER Act set thresholds. Corporate group: 50,000 t CO2-e Scope 1+2 emissions, 200 TJ energy production, or 200 TJ consumption. Facility: 25,000 t CO2-e, 100 TJ production, 100 TJ consumption. Annual self-test required; registration follows.
Enforced by
Source legislation
Topics
Related obligations
- CWLTHReport greenhouse and energy data under NGERCorporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.
- CWLTHASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026Group 2 (mid-tier entities) start climate disclosure FY27.
- CWLTHAASB S2 Scope 3 emissions + assurance phase-inGroup 1 entities must report Scope 3 from year 2 + escalating assurance through to FY30.
- CWLTHNGER reporting (Clean Energy Regulator)Threshold-triggered annual emissions, energy production + consumption reporting.
- CWLTHSafeguard Mechanism baseline decline 4.9% paAustralia's 215 largest emitters face declining baselines under Safeguard Mechanism reform.
- CWLTHLodge mandatory climate-related financial disclosures (ASRS S2)Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
Frequently asked questions
- Who must comply with Determine NGER reporting thresholds annually?
- All corporations potentially crossing NGER thresholds.
- What triggers Determine NGER reporting thresholds annually?
- End of each FY.
- When is Determine NGER reporting thresholds annually due?
- Annual self-test; registration within 31 August if newly captured.
- What is the maximum penalty for Determine NGER reporting thresholds annually?
- Civil penalty for non-registration once thresholds met; multi-year liability
- What evidence is required for Determine NGER reporting thresholds annually?
- Threshold workpaper, registration with the Regulator, EERS report.
Source: https://cleanenergyregulator.gov.au/NGER/About-the-National-Greenhouse-and-Energy-Reporting-scheme/Reporting-thresholds. Rules Mate is not a law firm. Always verify against the live regulator source before acting.