Do you still need to report under NGER if emissions fall below the thresholds?

What the report contains

The report does not need to contain emissions and energy data. It must confirm the corporation’s contact information, corporate structure and the location of its facilities, as required by section 4.04A of the NGER Regulations. Facility information can be provided by setting up all facilities in the corporation’s EERS workspace, or by uploading a PDF listing the facilities and the required details.

The same deadline applies

A below-threshold report is due on the same date as every other NGER report. For 2025-26 that is midnight AEDT on Monday 2 November 2026, because 31 October falls on a Saturday. No extensions are granted.

Leaving the scheme

A corporation can apply to be deregistered under section 18B of the NGER Act. The Regulator lists the grounds as being unlikely to meet the thresholds for 3 or more consecutive reporting years, no longer meeting the definition of a controlling corporation, having been invalidly registered, or having ceased to exist. The applicant must also not hold a reporting transfer certificate and must have complied with its NGER obligations. The corporation keeps reporting until the Regulator approves the application, and each year’s published register lists corporations deregistered without having to report for that year.

Why it matters

Failing to provide a compliant report is a civil penalty contravention under section 19 of the NGER Act, and the Regulator publishes the names of organisations that report late. Obligations do not expire. A registered corporation that has missed a report, including a below-threshold report, should submit it as soon as possible.

Special circumstances

A corporation in administration, liquidation or receivership still needs to submit an NGER report, and the Regulator asks such corporations to contact it for advice.