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Acquisitions disposals and mergers corporation

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This document outlines how corporations' National Greenhouse and Energy Reporting (NGER) obligations are calculated when there has been a change in a corporate group's controlling corporation part way through a reporting year.
This document outlines how corporations' National Greenhouse and Energy Reporting (NGER) obligations are calculated when there has been a change in a corporate group's controlling corporation part way through a reporting year. Under the National Greenhouse and Energy Reporting Act 2007 (NGER Act), a controlling corporation's obligations are based on whether it, or members of its corporate group, met one of the thresholds set out in section 13. There are two categories of section 13 thresholds: facility thresholds and corporate thresholds.
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Clean Energy Regulator

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National Greenhouse and Energy Reporting

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