Obligations under the
National Greenhouse and Energy Reporting Act 2007 (NGER Act) apply to controlling corporations only.
A controlling corporation is a 'constitutional corporation' that does not have an Australian incorporated holding company. It is usually the corporation at the top of the corporate hierarchy in Australia and can be a 'non-operational' holding company that does not handle day-to-day business. It can also be a foreign incorporated entity that operates directly in Australia without an Australian incorporated subsidiary.
If you are unsure whether your corporation is a 'constitutional corporation', you may wish to seek professional services advice to confirm its status.
A controlling corporation's group may consist of a controlling corporation only or it may include subsidiaries. Under the NGER Act, a 'subsidiary' has the same meaning as
section 46 of the
Corporations Act 2001 and is considered to be part of the controlling corporation's group.
It is important to correctly identify the members of your group because this determines which facilities your controlling corporation must report on.
Under certain circumstances a controlling corporation can apply for a
reporting transfer certificate guide to transfer its reporting obligations to another business or another member of their group.
An agreement to transfer reporting obligations under
section 22X of the NGER Act (section 22X agreement) allows for the consolidation of reporting obligations for a particular facility with the group member that has operational control over it.
You need to
identify your facilities and determine who has operational control.
If you have determined that you have an obligation to report under the NGER Scheme you must
register your controlling corporation.
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