Australian Carbon Credit Units (ACCUs)
ACCUs issued under ERF; tradeable; surrender under Safeguard Mechanism.
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Who must comply
Project proponents + ACCU holders + Safeguard Mechanism entities.
What triggers it
Eligible project registration + abatement.
When due
Per project reporting cycle.
Evidence required
Project plan + audit reports + ACT register.
Max penalty
—
Who must comply with this? The applicability test by industry, business structure and size.
Summary
Carbon Credits (Carbon Farming Initiative) Act 2011. ACCUs issued for eligible emissions reduction projects per approved methodologies. ERAC + ACT register manage.
Enforced by
Source legislation
Topics
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Related
- 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.
- 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.
- CWLTHLodge mandatory climate-related financial disclosures (ASRS S2)Group 1/2/3 entities must publish ASRS-aligned climate disclosures with their annual financial reports.
- CWLTHClimate scenario analysis (AASB S2)S2 mandates climate scenario analysis at least 1.5°C-aligned + an additional scenario.
Frequently asked questions
- Who must comply with Australian Carbon Credit Units (ACCUs)?
- Project proponents + ACCU holders + Safeguard Mechanism entities.
- What triggers Australian Carbon Credit Units (ACCUs)?
- Eligible project registration + abatement.
- When is Australian Carbon Credit Units (ACCUs) due?
- Per project reporting cycle.
- What evidence is required for Australian Carbon Credit Units (ACCUs)?
- Project plan + audit reports + ACT register.
Source: https://cer.gov.au/schemes. Rules Mate is not a law firm. Always verify against the live regulator source before acting.