Determine NGER reporting thresholds annually

Test corporate group and facility thresholds at end of each FY — if met, register and report under NGER.

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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

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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.