Who must report greenhouse and energy data under NGER?
The applicability test for Report greenhouse and energy data under NGER (CER), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Only if
Applies only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year. Whether it applies turns on a fact that no industry, structure or size settles on its own.
What the obligation is
Corporations meeting NGER thresholds must report Scope 1, Scope 2 emissions and energy data by 31 October.
The National Greenhouse and Energy Reporting Act 2007 requires registered corporations meeting facility or corporate-group thresholds to report greenhouse gas emissions and energy production/consumption annually. Reports are due 31 October following the reporting year. Facility data feeds the Safeguard Mechanism for facilities >100,000 tCO2-e per year.
The applicability test
Applies only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year. Whether it applies turns on a fact that no industry, structure or size settles on its own.
How the regulator frames it: Corporations meeting NGER thresholds (corporate group emissions ≥50,000 tCO2-e or facility ≥25,000 tCO2-e, plus energy thresholds).
What triggers it: Crossing an NGER threshold in the reporting year.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (6 of 35: only if a further fact applies; 29 of 35: no).
| Industry | Answer |
|---|---|
| Manufacturing | Only if a further fact applies |
| Agriculture, forestry & fishing | Only if a further fact applies |
| Mining & resources | Only if a further fact applies |
| Road transport & logistics | Only if a further fact applies |
| Aviation (incl. drones) | Only if a further fact applies |
| Maritime & ports | Only if a further fact applies |
| No | 29 other industries |
Business structure and size
Structure does not change the answer in the 6 industries it can reach: for every structure the answer is "only if a further fact applies".
| Size band | Answer in the 6 industries it can reach, any structure |
|---|---|
| No employees (turnover $100K–$1M) | No |
| 1–5 employees (turnover $100K–$1M) | No |
| 6–19 employees (turnover $1M–$3M) | No |
| 20–99 employees (turnover $3M–$10M) | No |
| 100–499 employees (turnover $10M–$100M) | Only if a further fact applies |
| 500+ employees (turnover $100M–$1B) | Only if a further fact applies |
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires a trigger outside this questionnaire.
- Pty Ltd company in manufacturing with 100–499 employees, turnover $10M–$100M: check whether it applies. applies only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year.
When you need to check further
The engine shows this obligation as "check whether this applies" when a business has industry: Mining & resources / Manufacturing / Aviation (incl. drones) / Maritime & ports / Road transport & logistics / Agriculture, forestry & fishing and consolidated revenue ≥ $100M or revenue 50m maybe. It then applies only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year. That fact is not something Rules Mate can infer from industry, structure or size.
What you must do, and when
- When due
- Annual — by 31 October following the reporting year.
- Frequency
- Annual
- Evidence to keep
- NGER report via EERS, supporting calculations, verification records.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Civil penalties up to ~$728,000 (2,000 penalty units) for late/non-reporting, plus continuing daily penalties; separate offences for false/misleading data.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Dates in the compliance calendar
Obligations with the same applicability test
If this obligation applies to you, so do these 2: the engine uses the same rule for each.
Where it sits in the corpus
Rules Mate tracks 14 published obligations tagged "climate", 4 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority, and is a annual obligation.
Regulator, legislation and tools
Regulated by Clean Energy Regulator.
CER: Administers NGER (greenhouse and energy reporting), Safeguard Mechanism, ACCUs, and renewable energy targets.
NGER Act: Federal greenhouse + energy reporting.
Free tools that help with this obligation:
Questions
- Who must report greenhouse and energy data under NGER?
- Applies only if your corporate group emits ≥ 50 kt CO2-e or uses ≥ 200 TJ of energy a year. Whether it applies turns on a fact that no industry, structure or size settles on its own.
- Do sole traders need to report greenhouse and energy data under NGER?
- Only if a further fact applies. Looking in the 6 industries it can reach and every size band, the engine's answer for a sole trader is: only if a further fact applies.
- Do businesses with 1–5 employees need to report greenhouse and energy data under NGER?
- No (1–5 employees, turnover $100K–$1M).
- When is "Report greenhouse and energy data under NGER" due?
- Annual — by 31 October following the reporting year.
Related
Sources
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.