Glossary

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A

ANREU Australian National Registry of Emissions Units
ACCUs Australian Carbon Credit Units
AFP Australian Federal Police

B

BoM Bureau of Meteorology

C

CEO

The Chief Executive Officer (CEO) (or equivalent) is the most senior executive in the corporation. Other executives report to the CEO (or equivalent) and the CEO (or equivalent) does not report to any other executives. The CEO (or equivalent) may report to the corporation's decision-making body such as a board or council. However, members of the board or council should not be regarded as equivalent to the CEO.

Not all corporations will have a position that carries the title 'CEO'. In these circumstances, corporations will need to identify the person who occupies the equivalent position within the corporation.

CER Clean Energy Regulator
CFI Carbon Farming Initiative
CDM Clean Development Mechanism
CNG Compressed natural gas
COAG Council of Australian Governments
CO2-e Carbon Dioxide Equivalent
Controlling corporation A controlling corporation is a constitutional corporation that does not have a holding company in Australia (section 7 NGER Act); it is generally the corporation at the top of the corporate hierarchy in Australia. It can be a 'non-operational' holding company. It may also be a foreign incorporated entity that operates directly in Australia (that is, does not operate through an Australian incorporated subsidiary). Controlling Corporations have reporting responsibilities under the NGER legislation.

D

DOIP Designated opt-in person

E

Embodied emissions An entity can be liable for the potential greenhouse gas emissions embodied (embodied emissions) in an amount of liquid or gaseous fuel. These entities are gaseous fuel suppliers or OTN holders.
Energy Under the NGER Act (section 7), energy includes fuel or any other energy commodity listed in Schedule 1 of the NGER Regulations.
Energy consumption Under subregulation 2.23(4) of the NGER Regulations, the consumption of energy, in relation to a facility, means the use or disposal of energy from the operation of the facility including own-use and losses in extraction, production and transmission.
Energy production Under subregulation 2.23(3) of the NGER Regulations, the production of energy, in relation to a facility means one of the following:
  • extraction or capture of energy from natural sources for final consumption by or from the operation of the facility or for use other than in the operation of the facility, or
  • the manufacture of energy by the conversion of energy from one form to another form for final consumption by or from the operation of the facility or for use other than in the operation of the facility.
EOP Eligible Offset Project

F

Facility

Corporations registered by the Greenhouse and Energy Data Officer are required to report all greenhouse gas emissions, energy production and energy consumption from facilities under the operational control of the registered corporation or a member of its group. Defining a 'facility' and determining a facility's boundaries are therefore central to reporting under the Act. In some cases, greenhouse gas emissions, energy production and energy consumption data from the operation of facilities may be provided by a member of the registered corporation's group.

Under section 9 of the NGER Act a facility is an activity, or a series of activities (including ancillary activities), that involve the production of greenhouse gas emissions, the production of energy or the consumption of energy and that:

  • form a single undertaking or enterprise and meet the requirements of the NGER Regulations, or
  • are declared by the GEDO to be a facility under section 54:

but does not include an activity, or a series of activities, in the exclusive economic zone, except to the extent that it is an oil or gas extraction activity or series of activities.

FAQs Frequently Asked Questions
FOI Freedom of Information
Fugitive emissions The release of emissions that occur during the extraction, processing and delivery of fossil fuels.

G

GEARS Greenhouse and Energy Auditor Registration System
GGER
The Government Greenhouse Energy Reporting program​
Greenhouse and energy audit A greenhouse and energy audit means an audit under section 73 to 74A of the NGER Act.
Greenhouse gas Under the NGER Act (section 7), a greenhouse gas means:
  • carbon dioxide, or
  • methane, or
  • nitrous oxide, or
  • sulphur hexafluoride, or
  • a hydrofluorocarbon of a kind specified in the NGER Regulations, or
  • a perfluorocarbon of a kind specified in the NGER Regulations.
Greenhouse gas emissions Under subregulation 2.23(2) of the NGER Regulations, means the release of greenhouse gas into the atmosphere as a direct result of scope 1 or scope 2 emissions.
Group Member A controlling corporation's group may include; subsidiaries, joint ventures or partnerships in addition to the controlling corporation itself.

H

I

IEN Interim Emissions Number means, for a direct emitter, 75 per cent of the provisional emissions number(s) relating to the relevant facility(ies) for the previous eligible financial year or an estimate of 75 per cent of the person's provisional emissions number(s) relating to the relevant facility(ies) for the current eligible financial year. For a natural gas supplier, OTN holder or designated opt in person, an interims emissions number is that person's provisional emissions number in relation to the supply of natural gas/fuel, assuming that the eligible financial year ended on 31 March. Note that a person may have a number of interim emissions numbers (for example one as a direct emitter, and one as an OTN holder).

J

K

L

LEPID Liable Entities Public Information Database
LGCF Large gas consuming facility
LGCs Large-scale generation certificates
LNG Liquefied natural gas
LPG Liquefied petroleum gas
LRET Large-scale Renewable Energy Target

M

N

NCP National Police Check
Netting out An OTN holder may be able to apply one or more of the 'netting out' provisions, to reduce its liability as an OTN holder. These provisions are detailed in the reporting natural gas guideline.
NGER National Greenhouse and Energy Reporting

O

Operational control

Operational control identifies the corporation with reporting obligations in regards to a facility. Operational control is defined in Section 11 of the NGER Act.

An entity is considered to have operational control over a facility if it has authority to introduce and implement operating, health and safety, and/or environmental policies. If there is uncertainty about which corporation has operational control over a facility, the corporation deemed to have operational control will be the one with the greatest authority to introduce and implement operating and environmental policies.

OTN Obligation Transfer Number
OSCAR The Online System for Comprehensive Activity Reporting (OSCAR) is a tool used for reporting greenhouse gas emissions and energy data under the NGER Act. It has the ability to calculate greenhouse gas emissions from activity data submitted in the NGER Report.

P

PEN Provisional Emissions Number (PEN): for a direct emitter, the total amount of covered emissions from a facility, for which the person is liable. For a natural gas supplier, the total amount of potential emissions embodied in natural gas supplied by the person, where no OTN was quoted. For an OTN holder, the total amount of potential emissions embodied in natural gas, supplied to the OTN holder, where their OTN was quoted, subject to the netting out provisions and the exclusion for gas supplied for combustion at a large gas consuming facility.

Q

R

ROE Recognised Offset Entity
RET Renewable Energy Target
RTC Reporting Transfer Certificate

S

Scope 1 emissions Scope 1 emissions are defined in the National Greenhouse and Energy Reporting Regulations 2008 to mean the release of greenhouse gas into the atmosphere as a direct result of an activity or series of activities (including ancillary activities) that constitute the facility. For example, the emissions produced when coal is burned at a power station are scope 1 emissions.
Scope 2 emissions The release of greenhouse gas into the atmosphere as a direct result one or more activities that generate electricity, heating, cooling or steam that is consumed by the facility but that do not form part of the facility.
SRES Small-scale Renewable Energy Scheme
STCs Small-scale technology certificates
Subsidiary Under the NGER Act a 'subsidiary' has the same meaning as that expressed in Section 46 of the Corporations Act 2001. Any subsidiary under the Corporations Act would be considered part of the controlling corporation's group. A body corporate (in this section called the first body) is a subsidiary of another body corporate if, and only if: the other body:
  1. controls the composition of the first body's board, or
  2. is in a position to cast, or control the casting of, more than one-half of the maximum number of votes that might be cast at a general meeting of the first body, or
  3. holds more than one-half of the issued share capital of the first body (excluding any part of that issued share capital that carries no right to participate beyond a specified amount in a distribution of either profits or capital), or
the first body is a subsidiary of a subsidiary of the other body.

T

U

UNFCCC United Nations Framework Convention on Climate Change

V

W

X

Y

Z

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