When is the NGER report due, and what must it include?

The 2025-26 deadline

31 October 2026 is a Saturday, so 2025-26 reports are due by midnight AEDT on Monday 2 November 2026. The Regulator has stated that no extensions can be granted and that late or non-compliant reporting will attract penalties, including infringement notices.

What the report contains

For every reportable facility, the report covers Scope 1 and Scope 2 greenhouse gas emissions, energy production and energy consumption for the financial year. It is prepared under the NGER Regulations and the Measurement Determination in force for that reporting year.

Three kinds of report

• Controlling corporations report under section 19 of the NGER Act.
• A group member that has taken on its controlling corporation’s obligations for a facility reports under section 22X.
• A holder of a reporting transfer certificate reports for the facility the certificate covers.

Safeguard facilities

For Safeguard facilities, Safeguard production data is lodged with the NGER report by the same deadline. The Regulator’s key dates for responsible emitters list the NGER report, including Safeguard production data, as due on the October reporting date.

Who can submit

A report must be submitted by an executive officer of the organisation, or by a person holding the EERS report submitter permission. The Regulator does not require proof of the executive officer’s authorisation at submission, but expects the organisation to keep a record of it.

When reporting still applies

A registered corporation must report even if its group has fallen below the thresholds, and even if it is in administration, liquidation or receivership. The Regulator publishes the names of organisations that report late.