Authoritative answers about NGERS compliance. Covers corporate and facility thresholds, registration requirements, Scope 1 and Scope 2 emissions accounting, energy production and consumption data tracking, audit obligations, and statutory deadlines under the National Greenhouse and Energy Reporting Act 2007.
NGERS compliance. Covers corporate and facility thresholds, registration requirements, Scope 1 and Scope 2 emissions accounting, energy production and consumption data tracking, audit obligations, and statutory deadlines under the National Greenhouse and Energy Reporting Act 2007.
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No. Under the NGER (Measurement) Determination 2008, once an NGER estimation method is chosen for a source it must be used for at least…
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Yes, in two ways. A section 22X agreement, lodged by 30 June of the relevant financial year, transfers reporting for a facility to a…
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AASB S2 does not name the NGA Factors. It requires entities to disclose the measurement approach, inputs and assumptions used (paragraph 29(a)(iii)). Emission factors…
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Yes. A registered corporation must report every year until the Clean Energy Regulator deregisters it, even if its group falls below the thresholds. A…
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Not every NGER report must be audited, but the Clean Energy Regulator can require an audit and runs a targeted audit program. Reporters can…
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The NGA Factors publish a Scope 3 electricity emission factor for each state and grid alongside the Scope 2 factor. DCCEEW states the Scope…
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The Safeguard Mechanism uses NGER data. A facility with covered emissions above 100,000 t CO2-e in a financial year is a Safeguard facility, and…
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NGER criterion AA takes the fuel delivered during the year, evidenced by invoices, and adjusts it for the change in the stockpile. For solid…
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No. The Clean Energy Regulator states that Scope 3 emissions are not reportable under NGER, and section 7 of the NGER Act 2007 defines…
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The National Greenhouse Accounts (NGA) Factors are emission factors and methods published each year by DCCEEW to help organisations and individuals estimate greenhouse gas…
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Incidental emissions and energy are small amounts that regulation 4.27 of the NGER Regulations 2008 lets a reporter include as an estimate. Limits include…
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NGER measurement criteria set how the quantity of a fuel or carbonate is established under the NGER (Measurement) Determination 2008. Criterion A uses invoices,…
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The NGER Measurement Determination sets a hierarchy of estimation methods. Method 1 applies default emission factors. Methods 2 and 3 use facility-specific factors from…
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NGER has facility and corporate group thresholds. A facility meets a threshold at 25,000 t CO2-e of Scope 1 and Scope 2 emissions, or…
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Breaches of the NGER Act can lead to civil penalties imposed by a court, infringement notices issued by the Clean Energy Regulator and, for…
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For gaseous fuels, NGER criterion AAA requires volumetric measurement with a flow computer at standard conditions, using equipment that meets the category and accuracy…
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Each NGER measurement criterion rests on different evidence under the NGER (Measurement) Determination 2008. Criterion A needs vendor invoices, AA adds stockpile surveys and…
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A designated generation facility is an NGER facility whose principal activity is generating electricity, as defined in section 7 of the NGER Act 2007.…
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An NGER facility is an activity or series of activities, including ancillary activities, that generate greenhouse gas emissions and produce or consume energy, and…
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A corporation has operational control of a facility if it has authority to introduce and implement operating, health and safety, and environmental policies there.…
Beyond a glossary
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Book a friendly callEach NGER measurement criterion rests on different evidence under the NGER (Measurement) Determination 2008. Criterion A needs vendor invoices, AA adds stockpile surveys and reconciliations, AAA needs calibration traceable to a measurement requirement, and BBB needs a documented industry-practice estimate. Records must be kept for 5 years.
The National Greenhouse Accounts (NGA) Factors are emission factors and methods published each year by DCCEEW to help organisations and individuals estimate greenhouse gas emissions. They cover Scope 1, 2 and 3 sources and draw on the NGER (Measurement) Determination 2008, but DCCEEW states they must not be used to meet reporting requirements under the NGER Act 2007.
The NGA Factors publish a Scope 3 electricity emission factor for each state and grid alongside the Scope 2 factor. DCCEEW states the Scope 3 factors include electricity lost through the grid network in their derivation. Scope 3 is not reportable under the NGER Act 2007, so these estimates sit in voluntary and AASB S2 inventories.
The NGA Factors publish separate electricity factors for Western Australia's South West Interconnected System (SWIS) and North Western Interconnected System (NWIS). Under the NGER (Measurement) Determination 2008, the SWIS is Western Australia's main grid. Sites on other networks use the supplier's factor under section 7.3 of that Determination.
AASB S2 does not name the NGA Factors. It requires entities to disclose the measurement approach, inputs and assumptions used (paragraph 29(a)(iii)). Emission factors already expressed in CO2-e, as most NGA Factors are, do not need to be recalculated to the AR6 global warming potentials AASB S2 otherwise requires (paragraph B22, AASB S2 September 2024).
NGER criterion AA takes the fuel delivered during the year, evidenced by invoices, and adjusts it for the change in the stockpile. For solid fuels, the NGER (Measurement) Determination 2008 allows a survey approach or an error allowance approach with a tolerance of not more than 6%. Once AA is used for a facility, only AA can be used in later years.
For gaseous fuels, NGER criterion AAA requires volumetric measurement with a flow computer at standard conditions, using equipment that meets the category and accuracy requirements of the NGER (Measurement) Determination 2008. Category 3 and 4 equipment, above 3,500 GJ a day, must also meet rules for flow devices, flow computers and gas chromatographs.
Under the NGER (Measurement) Determination 2008, criterion AAA can use calibrated measurement at the point of sale only if the stockpile change for the year is less than 1% of total combustion and the opening stockpile is less than 5%. Otherwise, measurement must be at the point of combustion, which then locks in for later years.
NGER measurement criteria set how the quantity of a fuel or carbonate is established under the NGER (Measurement) Determination 2008. Criterion A uses invoices, AA adjusts invoiced deliveries for stockpile changes, AAA uses measuring equipment calibrated to a measurement requirement, and BBB uses industry practice where there is no commercial transaction and equipment is not calibrated.
NGER criterion BBB applies only where fuel is not acquired through a commercial transaction and the measuring equipment is not calibrated to a measurement requirement. Under the NGER (Measurement) Determination 2008 the quantity is then estimated in accordance with industry practice. The Clean Energy Regulator states that BBB cannot be used where a commercial transaction has taken place.