The NGER reporting thresholds are set in section 13 of the NGER Act. An obligation starts when a controlling corporation’s group meets any one of six thresholds, three for individual facilities and three for the whole corporate group.
Key points
- Facility thresholds: 25,000 t CO2-e, or 100 TJ of energy produced or consumed
- Corporate group thresholds: 50,000 t CO2-e, or 200 TJ produced or consumed
- Emissions are Scope 1 and Scope 2 combined
- Contractor and sub-contractor activities count toward the thresholds
- Once a corporate threshold is met, all group facilities are reported
Facility thresholds
A facility meets a threshold if, in a financial year, it has:
- 25,000 t CO2-e or more of Scope 1 and Scope 2 emissions
- production of 100 TJ or more of energy
- consumption of 100 TJ or more of energy
Corporate group thresholds
A controlling corporation’s group meets a threshold if the facilities under the operational control of the group together have:
- 50,000 t CO2-e or more of Scope 1 and Scope 2 emissions
- production of 200 TJ or more of energy
- consumption of 200 TJ or more of energy
Which facilities must then be reported
If the group triggers only facility thresholds, the report covers only those facilities. Once a corporate group threshold is met, every facility under the group’s operational control is reported, whether or not each facility meets a facility threshold on its own. In some cases, facilities that are each below the facility thresholds can be reported together as a facility aggregate.
What counts toward a threshold
When estimating against the thresholds, the corporation must include every activity at the facilities under its operational control, including the activities of contractors and sub-contractors. Energy production is reportable and contributes to a facility’s threshold. Emissions are measured as Scope 1 and Scope 2 combined, so a site with modest direct emissions but heavy grid electricity use can still cross a threshold.
Testing and late discovery
The Clean Energy Regulator provides a threshold calculator to help test whether a threshold is likely to be met, starting from bills for gas, electricity, diesel and other fuels. A corporation that finds it met a threshold in an earlier year must still register and report for that year, and should contact the Regulator.
References & sources
Primary regulatory documents and authoritative references underpinning this answer.
- Clean Energy Regulator: Assess your obligationscer.gov.au
- National Greenhouse and Energy Reporting Act 2007 (section 13)legislation.gov.au
- Clean Energy Regulator: Defining a facility for NGERcer.gov.au
- Clean Energy Regulator: Guidance on aggregated facility reportingcer.gov.au
- Clean Energy Regulator: NGER calculatorscer.gov.au