Who is a direct emitter?
You are a direct emitter if:
- you have operational control of a facility in a financial year, or
- you are a participant in a designated joint venture that has a facility in a financial year, or
- you are the holder of a liability transfer certificate in relation to a facility in a financial year, and
- during that year
- the operations of the facility released covered scope 1 emissions of 25 000 tonnes of CO2-e or more, or
- the facility is a large gas consuming facility, or
- the facility is a landfill facility that emits 25 000 tonnes or more of CO2-e greenhouse gases in an eligible financial year.
If you meet one of the above criteria for part of a financial year only, thresholds are calculated on a pro-rata basis and you are liable for emissions only for that part-year period.
Facilities that do not meet any of the above thresholds/criteria do not have a liability under the carbon pricing mechanism.
Only one 'person' (liable entity) will be liable for emissions at any one point in time (other than designated joint ventures, where liability is divided among the joint venture participants).
You have operational control of a facility if:
- you have the authority to introduce and implement any or all of the operational, environmental and health and safety policies for the facility, or
- more than one person has this authority, but you have greatest authority to introduce and implement the operational and environmental policies for the facility, or
- you have been nominated as being the person with operational control of the facility, or
- you are declared by the Clean Energy Regulator to have operational control of the facility.
Designated joint venture
You are a participant in a designated joint venture if:
- you are a participant in a joint venture that is either a declared or mandatory designated joint venture (participants will need to either notify us that the mandatory designated joint venture exists, or apply for a declaration of a designated joint venture), and
- it can be established that the joint venture is sufficiently related to the facility for the participants to receive liability (even if the participants do not formally own the facility).
Participants in a designated joint venture are required to apply for a 'participating percentage determination', which is used to allocate liability for the covered scope 1 emissions from the facility between the joint venture participants.
See joint ventures for more information.
See our forms and calculators page for the relevant application forms.
Holder of a liability transfer certificate
You are the holder of a liability transfer certificate (LTC) if:
- you applied to us for a financial control LTC (which transfers liability for a facility from the person with operational control, to the person with financial control of the facility, provided the two people are members of different corporate groups), or
- you applied to us for a corporate group LTC (which transfers liability for a facility from the person with operational control, to another person within the same corporate group), and the LTC was granted by us.
See liability transfer certificates for more information.
See our forms and calculators page for the application forms.