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Report

09 November 2016

Contents

Reporting obligations

All registered controlling corporations are required to submit an NGER report each year until the corporation is deregistered.

This obligation applies even if the corporation's group falls below all reporting thresholds. In this case, you do not need to report your activities, but you must ensure that contact and location information is correct for your facilities. If the controlling corporation's group is likely to remain below all thresholds for three reporting years, consideration should be given to deregistering.

If a corporation's group only triggers facility level thresholds, only that facility – or those facilities – will need to be reported.

If the corporation's group triggers a corporate level threshold, with or without triggering a facility threshold, the corporation and all facilities in its group must be reported.

Types of reports

There are three types of reports that can be submitted.

Section 19: energy and emissions report

Controlling corporations who exceed either a corporate group or a facility threshold must report their scope 1 and scope 2 emissions and energy production and consumption data to the Clean Energy Regulator under section 19 of the NGER Act.

See the documentasset:Guideline - Manner and Form Sections 19 22G and 22X reports

Section 22G: Reporting transfer certificate energy and emissions report

Holders of a reporting transfer certificate (RTC) in relation to a facility (or facilities) during the whole or part of a financial year submit their energy and emissions report under section 22G of the NGER Act. The holder of the RTC must complete a final emissions report containing information about scope 1 and scope 2 emissions and energy production and energy consumption of that facility (or facilities).

See the documentasset:Guideline - Manner and Form Sections 19 22G and 22X reports

Section 22X: Group member energy and emissions report

A group member that has agreed with its controlling corporation  to take on the controlling corporation's section 19 reporting obligations (and has jointly notified the Clean Energy Regulator of this agreement), must complete a final emissions report under section 22X of the NGER Act. This report contains information about the agreed facility's scope 1 and scope 2 emissions, and energy production and energy consumption.

See the documentasset:Guideline - Manner and Form Sections 19 22G and 22X reports

What to report

A registered corporation's report must contain greenhouse and energy information in relation to the activities of the facilities under the operational control of it or its group members as at 30 June of the relevant reporting year. This includes group members that form part of the registered corporations group that have been wound up or liquidated.

Part year thresholds and reporting may apply when corporations undergo structural changes such as acquisitions, disposals or mergers, depending on the specific circumstances.  As a guide, facility level thresholds can be adjusted on a pro-rata basis if a group member has operational control over a facility for part of the year.  The controlling corporation's report will cover only the period of the year that the group member had operational control.

If ownership of a group member or corporate group has changed, the company that has acquired the business will need to report under the NGER scheme.

Further detail is provided in the guides on acquisitions, disposals and mergers for a group member or a change in the controlling corporation.

Advice on reporting obligations for corporations that may experience administration, liquidation or receivership should be sought from the Clean Energy Regulator as soon as possible. Submission of an NGER report remains an obligation in these circumstances – even for part year reporting.

How to report

Reporting is undertaken electronically through the Emissions and Energy Reporting System (EERS). EERS can be accessed through the Client Portal and you will be notified directly with login details to complete your reports in EERS.  The deadline for reporting is 31 October of the relevant reporting year.

Before you report, you should be aware of the information provided on our Disclaimer, data disclosure, and privacy page.

The Clean Energy Regulator encourages voluntary disclosure of reporting errors. Corporations which detect errors in previously submitted reports must contact the Clean Energy Regulator.

The Clean Energy Regulator regulates the compliance of reports submitted under the National Greenhouse and Energy Reporting Act 2007 for up to five years.

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