About this document
This document outlines how corporations' (NGER) obligations are calculated when a group member has changed ownership part way through the reporting year.
This document outlines how corporations' (NGER) obligations are calculated when a group member has changed ownership part way through the 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.