Entities are responsible for assessing their own obligations under the Clean Energy Act 2011 and associated regulations.
Generally, an entity is liable if they operate a facility that exceeds the threshold for covered 'scope 1' emissions, or supplies or is a large user of natural gas. The threshold for covered scope 1 emissions is 25 000 tonnes of carbon dioxide equivalent (CO2-e) per year. For more information, see who is liable? and what emissions types are in and out?
Information collected through national greenhouse and energy reporting provides the basis for assessing liability under the carbon pricing mechanism. For more information, see the National Greenhouse and Energy Reporting (NGER) scheme.
If your organisation is or is likely to be liable under the carbon pricing mechanism, follow these steps to understand your obligations and manage your liability.
Some liable entities may need to repeat steps 4 and 5 to report and acquit a progressive liability equal to an interim emissions number, if any. More information is available under step 5.
If you have not surrendered enough units, you will have to pay a unit shortfall charge.