The National Greenhouse and Energy Reporting (NGER) scheme is a single national framework for reporting and disseminating company information about greenhouse gas emissions, energy production and energy consumption.

Corporations that meet a NGER scheme threshold must register and, once registered, report each year.

The Emissions and Energy Reporting System (EERS) must be used for all reporting under the NGER scheme. NGER reporters can both prepare and submit their emissions and energy reports in EERS.

Visit NGER reporting and EERS for more information. Contact us on 1300 553 542 or reporting@cleanenergyregulator.gov.au if you have questions.

Contents

• EERS access, password and Client Portal questions
  • What is the difference between Client Portal and EERS?
  • How do I get access to my organisation's EERS account?
  • How do I manage users in my organisation's EERS account?
  • What roles can an EERS user have?
  • The NGER contact person and executive officer with access to my organisation's EERS account has left the organisation, how do I get access to EERS?
• General EERS questions
  • Can information be carried over from the previous reporting period for an existing reporter?
  • Can you explain the corporate structure that appears on the left side of the screen when I log into EERS?
  • Can I modify my corporate structure?
  • I have entered data in EERS but it does not appear in the report when I generate it. What do I do?
  • I have made changes to my EERS account but am unable to save these changes. What should I do?
  • I am unable to enter data for my facility because the 'Enter Activity Data' button is disabled
  • I want to enter data, but the Data Entry tab is locked
  • How do I correctly report facility location information in EERS?
  • What facility location information do I need to provide in my NGER report?
  • How do I check if I have entered the correct latitude and longitude for a facility?
  • What is the small facilities percentages link?
  • I can't generate a draft report in EERS, what should I do?
  • How do I attach documents to my report in EERS?
  • Who can submit a report?
  • How do I save an electronic copy of my report?
  • Will I be notified when I successfully submit my report in EERS?
• Common NGER reporting questions
  • Can I get an extension to the reporting deadline?
  • What if I find an error in a submitted NGER report?
• Technical NGER reporting questions
  • Is liquefied petroleum gas (LPG) a primary or secondary fuel or other energy commodity?
  • How do I report E10 in EERS?
  • What are the CO₂ emission factors for petroleum based oils?
  • What is net energy consumption and how do I report it?
  • Why do I need to know whether a fuel is primary or secondary?
  • How do I know if a fuel is primary or secondary?
  • Which ANZSIC codes are oil and gas activities attributable to?
  • Where should appraisal and development activities associated with oil or gas wells be reported?
  • How do I report crude oil condensates and natural gas condensates?
  • What is meant by 'the tonnes of flared gas' when estimating emissions from oil and gas flaring activities?
  • What are the requirements for reporting energy consumption associated with oil and gas venting, flaring and leakage activities?
  • What are the requirements for the use of measurement criterion BBB (industry practice)?
  • What activities are required to be reported for electricity generation from renewable energy sources?
  • How do I report consumption of renewable energy commodities for electricity generation?
  • How do I report production of electricity from renewable energy commodities?
  • How do I report consumption of electricity that was produced for use by the operation of the facility (for use onsite)?
  • What do I report when producing charcoal?
  • How do I choose the correct fuel to report?
  • How do I report equipment or component use?
  • How do I report average hours of operation of equipment or components?
  • What do I do if my monitoring equipment isn't functioning correctly?
  • How can I simplify my reporting or data collection?
  • What should I do if my emissions are counted twice?
  • When are petroleum-based oils and greases not used as fuel considered to be consumed?
  • What is Basis of Preparation (BoP)?
  • My electricity invoice has Unaccounted for Energy. How do I report that in my NGER Report?
  • What is Simulated Natural Gas?

EERS access, password and Client Portal questions

What is the difference between Client Portal and EERS?

Client Portal

Please note that the Clean Energy Regulator (CER) is currently in the process of updating its systems, including the introduction of a new ‘Online Service’ that will eventually replace the Client Portal. EERS will continue to be accessed via the Client Portal for 2022-23 reporting. However, reporters may notice updates to the Client Portal interface and references to Online Services on other pages.

Client Portal provides secure access to online forms, systems and other information for the schemes we administer. It is the entry point for NGER reporters to access their EERS account(s).

It is also where users with the right access level, can add, edit or remove users from their organisation's EERS accounts. Read How do I manage users in my organisation's EERS account? for more information on user access.

Once you have logged in using your registered email address and password, you will be taken to the Client Portal home screen. To access EERS, you need to select 'National Greenhouse and Energy Reporting' tab then click 'Access Emissions Energy and Reporting System (EERS)':

EERS

Once you have logged into Client Portal and selected the EERS link via the 'National Greenhouse and Energy Reporting' tab, you will then be taken to the EERS home screen. You do not need a separate username and password to log into EERS.

From the EERS home screen, if you have access to more than one organisation's EERS account(s) you can select the appropriate reporting entity, then the applicable reporting year.

How do I get access to my organisation's EERS account?

To obtain an EERS account, an organisation must first be registered under the National Greenhouse and Energy Reporting Act 2007 (NGER Act) as a controlling corporation or reporting transfer certificate holder, or have submitted an agreement under section 22X of the NGER Act that the organisation is a responsible group member.

As a result of registration, your organisation's EERS account will be created and an NGER contact person and executive officer from your organisation will be given access to the account.

An 'executive officer' is defined as a:

• director
  
• chief executive officer (however described)
• chief financial officer (however described)
• secretary (that is, company secretary).

If you wish to be added to your organisation's EERS account you need to:

• create a Client Portal account (if you do not already have one)
• provide your email address and Client Portal ID (for example, CER123456) to your organisation's NGER contact person or any other person from your organisation that has Client Portal Manager role they will then be able to use these details to add you to your organisation's EERS account.
• Your Client Portal ID (for example, CER123456) will be created upon sign up to Client Portal, and can be accessed by clicking on the 'My Profile' tab and scrolling down to Individual details.

If the NGER contact person has left your organisation, and there is no other person in your organisation that has the Organisation Administrator role, you need to complete the documentasset:CER-NGER-013 Addition of a New Contact Person form.

Once completed, you can email this form to us. The form needs to be submitted by an executive officer from your organisation, or if submitted by someone else, an executive officer must be copied into the email.

More information is available in the documentasset:User guide - Self-service EERS User Management via the Client Portal and What roles can an EERS user have?.

How do I manage users in my organisation's EERS account?

To edit, remove or add users to your organisation's EERS account you will need the Organisation Administrator role in Client Portal. Your organisation's NGER contact person and executive officer will have this role and they can assign it to you.

To edit, remove or add users, you need to log into Client Portal, click on the 'National Greenhouse and Energy Reporting' tab and then the 'Manage' button for the organisation under the 'Organisations' heading. If you have a 'View' button next to the organisation this means that you do not have the Organisation Administrator role for the organisation. Then click on the 'Manage access' tab. You can edit a user's roles by selecting or unselecting the relevant checkboxes next to each user's name and then press the Save button, or remove a user by selecting the 'Remove' button under each user's name. To add a user select the 'Add a user' button.

To add users to your organisation's EERS account, you must first verify that:

• a current employee has the Organisation Administrator role, and
• the new user has created their own Client Portal account. The user will need to advise the Organisation Administrator of both their Client Portal user account ID (for example, CER123456) and the email address associated with their user account. Read How do I get access to my organisation's EERS account? for more guidance.

More information is available in the documentasset:User guide - Self-service EERS User Management via the Client Portal and What roles can an EERS user have?

What roles can an EERS user have?

There are six different EERS roles that a person can have. These roles are:

• NGER Contact Person
• NGER Coordinator
• NGER Data Provider
• NGER Executive Officer
• NGER Guest, and
• NGER Nominated Report Submitter.

Each organisation must always have both the NGER Contact Person and NGER Executive Officer roles filled. It is possible for the same person to have both roles in EERS.

Read the documentasset:User guide - Self-service EERS User Management via the Client Portal for more information on roles.

The NGER contact person and executive officer with access to my organisation's EERS account has left the organisation, how do I get access to EERS?

If your NGER contact person has left your organisation, and there is no other person in your organisation that has the Client Portal Manager role, you need to complete the documentasset:CER-NGER-013 Addition of a New Contact Person form.

To complete the form, you need to provide the email address and Client Portal user ID (for example, CER123456) of the person being added. If the person does not already have a Client Portal account, they should create one by registering with Client Portal.

Once completed, you can email this form to us. The form needs to be submitted by an executive officer from your organisation, or if submitted by someone else, an executive officer must be copied into the email.

The new contact person will be set up with access to EERS and Client Portal and can then use Client Portal functionality to add new users (for example, a new executive officer).

Instructions on using Client Portal to add, edit or remove EERS users, can be found in the documentasset:User guide - Self-service EERS User Management via the Client Portal

General EERS questions

Can information be carried over from the previous reporting period for an existing reporter?

If your organisation has an EERS account and submitted an NGER report in the previous reporting year, your EERS workspace for the current reporting year will automatically be populated with information from your previous reporting period workspace. This information will include:

• reporting entity details (name, ABN or ACN etc, addresses)
• executive officer and contact person details
• the entire corporate structure (including group members, facilities, business units, facility aggregate and network or pipelines)
• details for entities in corporate structure (that is, names, addresses, geographical coordinates and previously answered questions)
• facility activity data, except for activity values, methods and matters to be identified.

Before you submit, it is important that all information carried over from a previous reporting period is reviewed for accuracy relative to the current reporting period and amended if necessary.

Please note:

• if the organisation's ABN has changed, it is a new legal entity as an existing corporation can't change its ABN
  
• if an organisation is taken over, or the ABN has changed, the new controlling corporation needs to register for NGER reporting and the former corporation needs to deregister. Complete the Application for registering a controlling corporation or Application for deregistering forms if you need to apply to register or deregister.

Can you explain the corporate structure that appears on the left side of the screen when I log into EERS?

When you select the appropriate reporting year on the EERS home screen you will be directed to the main details page for the reporting entity that you have selected. The reporting entity's corporate structure will be displayed on the left-hand navigation pane as shown below.

The reporting entity (that is, controlling corporation, reporting transfer certificate holder or responsible group member under section 22X of the NGER Act) will be at the top of the list. Below the reporting entity will be a list of group members (if any-applicable only to controlling corporations) and the facilities that the reporting entity is responsible for reporting on.

Where there are both group members and facilities in the list, facilities that are under the operational control of a group member will appear underneath the relevant group member.

A plus sign is visible next to an entity in your corporate structure means that by clicking on it you will be able to expand the list to view entities set up directly under that entity. More information on corporate structure is available in the documentasset:EERS User Guide.

Can I modify my corporate structure?

You can modify your corporate structure in EERS to reflect changes within your organisation.

For example, you may need to add a new group member and facilities under the operational control of the new group member to your corporate structure if your controlling corporation has acquired a group member.

More information on corporate structure is available in the documentasset:EERS User Guide.

I have entered data in EERS but it does not appear in the report when I generate it. What do I do?

Data entered into an EERS workspace may not appear in a generated report. This may be correct (that is, no action is required by you) or you may need to take further action, as follows:

• check that the facility and/or corporate threshold has been met. If a facility is below the facility threshold, it will only appear in an NGER report if the controlling corporation has passed the corporate threshold. If a controlling corporation passes only the facility threshold, then only those facilities that pass the facility threshold will appear in the NGER report
  
• check that the facility is marked as 'Reporting'. To do this, go to the 'Facility Details' page for the facility, and check the 'Entity Status' field is marked 'Reporting'. If it is marked as 'Not Reporting', you need to change this field to 'Reporting', using the drop-down menu, and save the changes. More information on facility details is available in the documentasset:EERS User Guide.

If you have checked the above and believe that the data entered should appear in the report, contact the CER on 1300 553 542 or reporting@cleanenergyregulator.gov.au.

I have made changes to my EERS account but am unable to save these changes. What should I do?

Please check the following:

• ensure all mandatory fields (noted with a red asterisk) have been completed before saving
  
• where you have selected the 'save' button but it doesn't appear that anything has happened, scroll to the top of the page. EERS often provides instructions as to what information is missing
  
• if there is a 'calculate' button on the screen you will need to press the 'calculate' button before the 'save' button. For example, when reporting Scope 2 emissions and associated electricity consumption you need to press the 'calculate' button to calculate scope 2 emissions before saving.

I am unable to enter data for my facility because the 'Enter Activity Data' button is disabled

The 'Enter Activity Data' button will remain greyed out (disabled) until all mandatory entity (that is, Facility, Facility Aggregate or Facility - Network - Pipeline) fields have been completed and any changes have been saved. All fields with a red asterisk (*) must be addressed. More information on facility details is available in the documentasset:EERS User Guide.

I want to enter data, but the Data Entry tab is locked

If you are trying to enter data and the 'Data Entry' tab is locked (has a picture of a padlock and the tab cannot be selected), this is because a report has been generated but not submitted or the report has been submitted.

If the report has been generated but not submitted, to unlock your report and allow further data entry, go to the 'Reports' tab and click 'remove under the action column.

If your report has been submitted, you are able to view information in the 'Data Entry' tab but you will be unable to make any changes. If you believe you need to make changes to a submitted report, please contact us.

How do I correctly report facility location information in EERS?

A corporation’s NGER report must include specific identifying information for a facility as per 4.04A(2)(a) to (h) of the NGER Regulations. Identifying information includes location information such as address, latitude and longitude and the state in which the facility is located. You should enter accurate location information to ensure compliant reporting. Accurate location information also assists data users with analysis of the NGER data set.

Facility location information is automatically rolled over into your EERS workspace each year. We request that facility location information is reviewed each year to maintain its accuracy.

How do I enter, view or edit location information for a facility?

For new facilities, please see the documentasset:EERS User Guide for details of how to create a new facility and add identifying information, including facility location information.

For existing facilities, click on the facility in the Corporate Structure then click the ‘edit facility details’ button in the top right corner of EERS. This will load a screen containing the current facility location information.

What facility location information do I need to provide in my NGER report?

There are different requirements for the location information that must be reported by facilities, depending on the facility Australian and New Zealand Standard Industrial Classification (ANZSIC) code. The requirements are outlined in 4.04A(2)(a) to (h) of the NGER Regulations and summarised in the table below.

A brief description of your facility’s location, activities and a state or territory designation must be provided in EERS if your facility is:

• a network, pipeline or transport facility
• is not a single site
• has no Australian street address.

How do I check if I have entered the correct latitude and longitude for a facility?

We require latitude and longitude coordinates (coordinates) for a facility to be provided to 3 decimal degrees in EERS. This is consistent with the formats used in internet and portable GPS tools commonly available in Australia.

Coordinates can be reported in EERS in 3 ways:

• selecting an address from the list in the address search bar will automatically populate the coordinates fields
• typing directly into the coordinates text fields (3 decimal places required)
• clicking on the interactive map will place a coordinates pin (location pin) and automatically populate the coordinates fields

Once you have entered the coordinates, we recommend you enable satellite view in the interactive map and zoom in on the location pin to ensure it is placed on the location of the applicable facility. We expect the location pin to be placed as accurately as possible.

If you need to adjust the location of the pin, you can type directly into the coordinates fields or click and drag the existing location pin which will update the corresponding coordinates fields.

Converting to decimal degrees

A street address can be converted to coordinates in decimal degrees using the Latitude and Longitude Finder at LatLong.net.

A conversion calculator from degrees, minutes and seconds to decimal degrees is available through LatLong.

What is the small facilities percentages link?

The Small Facilities Percentages link enables reporters under section 19 of the NGER Act to report greenhouse gas emissions, energy production and energy consumption of a facility as a percentage of the corporate group's total emissions and energy, where the facility meets the requirements of 4.26 of the NGER Regulations.

This link is viewable towards the bottom of the corporate structure column on the left.

Read the Aggregated facility reporting, percentage estimates and incidental emissions and energy guideline for more information on small facilities percentage reporting.

I can't generate a draft report in EERS, what should I do?

Reports are generated in EERS by going to the 'Reports' tab and selecting the 'Generate' option in the 'Action' column against the unsubmitted report you wish to generate. If the 'Action' column says 'Disabled', check that an executive officer and contact person have been selected for the reporting entity. To check this, go to 'Data Entry', then click on the reporting entity in the corporate structure, then click on 'Edit Reporting Entity' Information. Once you select both of these people and save the change, you will get the option to generate a report.

Please note if validation errors have not been rectified or acknowledged this will also prevent a report from being generated.

If you have generated a report and the 'Action' column against that report shows 'Preparing Report', try hitting the 'F5' key. This refreshes the page and the report should appear for you to view. The 'Action' column will then allow you to remove the report so you can continue entering data. Read I want to enter data, but the Data Entry tab is locked, for information on removing a generated report.

How do I attach documents to my report in EERS?

You can submit supporting information along with your EERS report if required. To attach supporting documents select the 'Add File' button from the reports tab prior to generating your draft report. This allows you to select the required document from your computer. Once this has been selected, click on 'Upload' to attach the document to your report. Documents cannot be attached in EERS once a report has generated. If you generate a report and need to add an attachment you will need to remove the report, add the required attachment and generate the report again.

Note: Only PDF files can be uploaded, and each must be below 5MB in size.

Who can submit a report?

All reports are to be submitted by an 'executive officer' of your organisation. To submit a report, the executive officer must read through the declaration that appears both at the end of the report to be submitted and once the executive officer (or nominated report submitter) clicks 'Submit Report'.

In short, the declaration states that the reporting entity is responsible for adhering to requirements under the NGER legislation, and highlighting penalty provisions for those reports that do not comply. By clicking accept on this declaration, the report is electronically submitted, and the executive officer effectively signs the report.

An executive officer is defined as a:

• director
• chief executive officer (however described)
• chief financial officer (however described), or
• secretary (that is, company secretary).

While the executive officer may authorise someone to submit the report on their behalf, the executive officer maintains responsibility for the compliance of NGER reporting. The person submitting the report on behalf of the executive officer, must have the NGER Nominated Report Submitter role in EERS. More information about EERS roles can be found in the documentasset:User guide - Self-service EERS User Management via the Client Portal.

The executive officer who provided the authorisation must be the person whose details are selected in the executive officer field in EERS.

Note: An executive officer of a company can, in certain circumstances, be held accountable for their company's contraventions of civil penalty provisions.

How do I save an electronic copy of my report?

You can save electronic copies of reports by using the print function. This will work for both submitted and unsubmitted reports.

Once you have generated or submitted a report, view that report by clicking on the hyperlink.

This will open an on-screen version of the report you are attempting to save. Click either 'Print Report' in the left-hand menu, or 'Print' on the right of the screen:

Once you have selected print, the print options box should appear. Depending on your set-up, you will be able to save as a PDF or XPS file.

Select 'Adobe PDF' (if installed) or 'Microsoft XPS Document Writer' from the list of available printers, and then click on print.

You will then be prompted to complete the save by entering your file name and choosing where you wish to save the document.

Will I be notified when I successfully submit my report in EERS?

Once your report has been successfully submitted, it will appear in the 'Submitted Reports' table under the 'Reports' tab. This table also includes the date and time of submission, and the version of the report.

A report receipt will also be available in EERS. The receipt will confirm the time and date of the submission, and the version and type of report submitted. It will also note who submitted the report. You will then be able to print or save a copy of this receipt for your records.

To locate the receipt in EERS, click on the 'Reports' tab, then under 'Submitted Reports' click on the 'Action' button for the report submitted then select 'View Submission Receipt'.

How can I tidy up my EERS workspace?

EERS prefills facility and activity descriptions that were present in your NGER report for the preceding reporting period. To simplify reporting against your corporate structure, you are encouraged to remove facilities and activities that no longer apply to your operations. Removal of historical facilities and activities makes navigation easier and will reduce the time it takes to prepare your report.

Step by step instructions with screen shots for how to remove facilities can be found under '3. Deleting an entity in EERS' of the documentasset:EERS User Guide. The instructions are given for an entity but work the same way for individual facilities.

Common NGER reporting questions

Can I get an extension to the reporting deadline?

The NGER reporting deadline is a statutory deadline and we cannot provide extensions. All 2022-23 NGER reports must be submitted by 11.59pm, Australian Eastern Daylight Time (AEDT), Tuesday, 31 October 2023.

Failure to submit your report by the due date is a contravention of the NGER Act that may attract a civil penalty of up to $444,000. Additional civil penalties of up to $22,200 may also apply for each day that a report is late. The NGER Act provides for other possible regulatory responses to non-compliance, including the use of enforceable undertakings and infringement notices.

What if I find an error in a submitted NGER report?

The CER encourages scheme participants to voluntarily notify CER when they become aware of incorrect reporting. The CER views this an indicator of a positive compliance attitude and that the scheme participant is committed to meeting its obligations under the legislation and to providing accurate and complete data.

Where a reporter requests EERS to be unlocked in order to provide an updated report for the current reporting period, all efforts will be made to fulfill that request. Resubmissions of current reporting year data completed prior to 31 October of the same reporting year do NOT contribute to an organisation's compliance history.

However notifications of errors in historical reports or current year data received after 1 November, will be reviewed and the reporter notified whether or not resubmission of the report is required. Resubmission will generally be required when the nature and extent of the reporting errors make the report non-compliant with the requirements of the NGER legislation and therefore will contribute to an organisation's compliance history. The voluntary nature of the disclosure will be taken into account when considering overall scheme compliance.

Technical NGER reporting questions

Is liquefied petroleum gas (LPG) a primary or secondary fuel or other energy commodity?

Nomination of primary or secondary is required when reporting liquefied petroleum gas (LPG). Purchased LPG (item 44 in schedule 1 of the NGER Regulations) is a secondary energy commodity. For LPG consumed at the facility where it is produced, LPG is a primary energy commodity. Read How do I know if a fuel is primary or secondary? for more information.

How do I report E10 in EERS?

Background

E10 is a common blended fuel produced by blending up to 10 per cent ethanol with gasoline.

Under section 1.8 of the National Greenhouse and Energy Reporting (Measurement) Determination 2008 (NGER Measurement Determination) a blended fuel is a fuel that is a blend of fossil and biogenic carbon fuels. For example, E10 is a blend of gasoline (fossil fuel) and up to 10 per cent ethanol (biogenic carbon fuel).

Examples of biogenic carbon fuels under the NGER legislation are listed in items 10—16; 28—30 and 52—54 of Schedule 1 of the NGER Regulations.

The NGER legislation does not define fossil fuels. However, taking the ordinary meaning of the term a fossil fuel is: a carbon-based fuel from fossil hydrocarbon deposits including coal, oil and natural gas.

E10 is not a listed fuel type under the NGER Regulations, therefore E10 is not reported in EERS. Rather, when E10 is consumed the components that make up E10 need to be reported.

Example—reporting greenhouse gas emissions and energy consumption from combustion of E10

A facility purchases 10,000 litres of E10 for use in a transport facility. Using the product specifications provided by the manufacturer, it is determined that the E10 is made up of 7% ethanol and 93% gasoline.

Therefore, the purchased E10 contains 700 litres of ethanol and 9,300 litres of gasoline. The purchased E10 is used to fuel fleet cars for the corporations, meaning that the fuel is combusted for use in an internal combustion engine.

As both the ethanol and gasoline are listed energy commodities, the corporation with operational control of the facility must report the greenhouse gas emissions and energy consumption from the combustion of:

• ethanol (item 53—ethanol for use in an internal combustion engine, Schedule 1 of the NGER Regulations)
• gasoline (item 35—gasoline (other than for use as fuel in an aircraft, Schedule 1 of the NGER Regulations) as consumed by combustion).

Read the documentasset:Reporting blended fuels and other fuel mixes guideline for more information on the reporting of E10 and other blended fuels.

What are the CO₂ emission factors for petroleum-based oils?

EERS requires reporters to specify the carbon dioxide emissions factor when entering activity data for petroleum-based oils and greases, as shown below:

The carbon dioxide emission factor refers to the amount of carbon dioxide emitted per unit of fuel. Part 3 of Schedule 1 in the NGER Measurement Determination provides an emission factor of 13.9 (kg CO₂-e/GJ) for the combustion of petroleum-based oils for stationary energy purposes.

Alternatively, a site-specific carbon dioxide emissions factor can be used in accordance with Method 1 under section 2.48A(2) of the NGER Measurement Determination, or Method 2 or 3 under sections 2.48B and 2.48C respectively.

What is net energy consumption and how do I report it?

The Why do I need to know whether a fuel is primary or secondary? FAQ below provides guidance on this question.

Why do I need to know whether a fuel is primary or secondary?

Nominating a fuel as primary or secondary is necessary for calculating net energy consumption of the facility. A facility's net energy consumption is required to be reported in a controlling corporation's section 19 report, a reporting transfer certificate holder's section 22G report and a section 22X report.

You do not need to manually calculate net energy consumption. EERS automatically calculates net energy consumption based on reported energy consumption and production for each facility and this value will appear in a report generated in EERS.

To calculate net energy consumption, 5.03 of the NGER Regulations specifies that:

• for each facility of the corporation's group, adjust the facility's energy consumption by deducting the energy content of the secondary fuels and energy commodities produced from the operation of the facility from the total energy consumed by the operation of the facility.

The net energy consumption amounts derived for each facility appearing in the NGER report are summed to determine the net energy consumption for the controlling corporation.

Read the documentasset:Reporting energy production and consumption guideline for more information.

Note: for net energy to be calculated correctly it is important to understand that a primary fuel type cannot be produced from the consumption of another primary fuel (including itself).

How do I know if a fuel is primary or secondary?

Primary and secondary fuels and other energy commodities are defined in 1.03 of the NGER Regulations as follows:

• primary fuel or energy commodity means a fuel or energy commodity extracted or captured from natural sources with minimal processing, including the fuels and energy commodities mentioned in Schedule 1 (NGER Regulations) as being primary fuels or energy commodities
• examples include non-renewable fuels such as brown coal and crude oil, and renewable energy sources such as 'wind energy for electricity generation' and 'solar energy for electricity generation'
• secondary fuel or energy commodity means a fuel or energy commodity produced by converting energy from one form (usually a primary fuel or energy commodity) to another form for consumption and includes the fuels and energy commodities mentioned in Schedule 1 (NGER Regulations) as being secondary fuels or energy commodities
• examples include natural gas, coal seam methane gas and diesel oil.

EERS will indicate if a fuel or energy commodity is primary or secondary unless a nomination is required.

In some cases, the NGER Regulations will specify that a nomination (primary or secondary) is required and you will need to determine if the fuel or energy commodity is primary or secondary. You may need to contact your supplier to confirm the source of the fuel or energy commodity. Generally, a fuel or energy commodity purchased from a supplier will be secondary.

Which ANZSIC codes are oil and gas activities attributable to?

In accordance with 4.04A(2)(g) of the NGER Regulations, the activities constituting the facility must be attributed to an industry sector. This is done using the ANZSIC industry classification codes.

The activity type constituting the principal activity of the facility determines the industry sector. A reporter should determine the ANZSIC code of the facility by comparing the principal activity at the facility with the list of ANZSIC industry classifications in Schedule 2 of the NGER Regulations.

Where should appraisal and development activities associated with oil or gas wells be reported?

Oil or gas exploration and development involves carrying out activities with the purpose of finding and appraising natural underground oil and gas accumulations.

The CER considers that oil or gas exploration may include:

• conducting geochemical, geological, or geophysical surveys
  
• drilling wells
• well completions
• well workovers
• drilling mud degassing
• carrying out testing in relation to a well
• venting and flaring associated with oil or gas exploration activities
• taking samples for chemical or other analysis for exploration purposes.

Fugitive emissions from appraisal and development activities should be reported as the emissions source 'Oil or gas exploration and development—flaring' or 'Oil or gas exploration and development (other than flaring)'', as appropriate, using methods detailed under Division 3.3.2 of the NGER Measurement Determination.

Where water is pumped from wells during exploration and development activities, emissions from this source should be reported as the emissions source 'Produced water from oil and gas exploration and development, crude oil production, natural gas production or natural gas gathering and boosting (other than emissions that are vented or flared)' using methods detailed under Division 3.3.6D of the NGER (Measurement) Determination

How do I report crude oil condensates and natural gas condensates?

1.03 of the NGER Regulations includes the following definitions related to condensates, which have been changed as of the 2021-22 reporting period:

• crude oil includes field condensates
  
• field condensate means a mixture of lower molecular weight hydrocarbons that are recovered from an oil or gas field at surface separation facilities at or near the field
  
• plant condensate means liquid separated in a processing plant from a gaseous hydrocarbon stream by condensation, other than liquefied petroleum gas.

The list of fuel types in Schedule 1 of the NGER Regulations includes 'Crude oil' as item 33, and 'Plant condensate and other natural gas liquids not covered by another item in this table' as item 34. Energy production or consumption of condensates should be reported as one of these items, as appropriate.

What is meant by 'the tonnes of flared gas' when estimating emissions from oil and gas flaring activities?

Emissions released from gas flared during oil and gas flaring activities can be estimated using Method 1, 2, 2A or 3. The 'tonnes of flared gas' and 'tonnes of flared crude oil and liquids' referred to under Method 1 is the total waste gas stream (in tonnes) to pass through the flare during the year, not just the hydrocarbon component of the fuel. This includes any inert gases in the waste gas stream.

Methods 2 and 3 allow the total quantity of hydrocarbons within the waste gas stream to be determined and the calculation of facility specific emission factors.

What are the requirements for reporting energy consumption associated with oil and gas venting, flaring and leakage activities?

As disposal and loss of energy is considered to be consumption of energy (under 2.26 of NGER Regulations), it is necessary to report the energy content of fuels that are disposed of or lost through fugitive emissions activities, including venting, flaring or leakage activities, where the energy consumed is a fuel listed in Schedule 1 of the NGER Regulations.

When flaring emission sources and activities are entered into the EERS, a reporter will be required to select the type of fuel and quantity of gas flared. When a fuel type is selected, a reporter will then be required to enter the energy content factor associated with the fuel. This may be the default energy content factor associated with the fuel (from Schedule 1 of the NGER Measurement Determination) or a facility-specific energy content factor.

EERS will automatically calculate the energy consumption associated with the quantity of the selected fuel type. The energy consumption will be categorised in the NGER report as 'energy consumed by means of combustion for purposes other than producing electricity, producing a chemical or metal product, or for transport'.

When energy is consumed through venting or leakage, the energy consumption must be reported in EERS through a separate activity from the venting or leakage emissions activity.

Please note where production of a fuel type occurs at a facility, any quantity of that fuel type consumed at the facility through venting, flaring or leakage activities should be included in the reported quantity of fuel type produced.

What are the requirements for the use of measurement criterion BBB (industry practice)?

'Industry practice' is a concept widely referenced in the NGER Measurement Determination. It forms the basis of measurement criterion BBB for the measurement of quantities of fuels consumed when measurement equipment does not meet the requirements of criterion AAA. The use of industry practice is also permitted for the estimation of quantities of solid and gaseous fuels produced, and in certain circumstances, estimation of the amount of electricity consumed from the operation of a facility.

What activities are required to be reported for electricity generation from renewable energy sources?

This FAQ applies to the following renewable energy commodities in Schedule 1 of the NGER Regulations:

• item 59 – 'solar energy for electricity generation'
• item 60 – 'wind energy for electricity generation'
• item 61 – 'water energy for electricity generation'
• item 62 – 'geothermal energy for electricity generation'.

This FAQ does not apply to:

• item 28 – 'landfill biogas that is captured for combustion'
• item 29 – 'sludge biogas that is captured for combustion'
• item 29A – ‘Biomethane’
• item 61 – 'a biogas that is captured for combustion, other than those mentioned in items 28 to 29A'.

For reporting energy consumed/produced from renewable electricity generation at a facility, in general, the following energy activities are required to be reported in accordance with the NGER legislation:

• consumption of renewable energy commodities for electricity generation electricity production (from consumption of renewable energy commodities at the facility) broken down by electricity produced (in kWh units):
• for use for the purposes of the facility (for use onsite)
• exported to the grid for use outside the operation of the facility
• exported to a network for use outside the operation of the facility
• consumption of electricity that was produced for use by the facility (for use onsite) (in GJ units).

More information on reporting of electricity production and consumption is available in sections 7.3 and 7.4 of our Estimating emissions and energy in the electricity generation, transmission, and distribution sectors guideline, including:

• the section in this document 'How do I report consumption of renewable energy commodities for electricity generation?'
• the section in this document 'How do I report production of electricity from renewable energy commodities?'
• the section in this document 'How do I report consumption of electricity that was produced for use during the operation of the facility (for use onsite)'
• the example in this document 'Example— reporting production of electricity from 'wind energy for electricity generation' and consumption of the electricity that was produced for use for the purposes of the facility (for use onsite)'.

Note: consumption of electricity purchased from the main electricity grid in a State or Territory is reported separately, as 'scope 2' emissions. Read section 6 of the Estimating emissions and energy in the electricity generation, transmission, and distribution sectors guideline for more information.

How do I report consumption of renewable energy commodities for electricity generation?

If the facility produces electricity from renewable energy commodities, the corresponding consumption of the solar, wind, water or geothermal energy commodity for electricity generation must also be reported. Under 6.5(1A) of the NGER Measurement Determination, the energy content of solar, wind, water or geothermal energy consumed is taken to be equal to the energy content of the electricity produced, as estimated under Part 6.1 of the NGER Measurement Determination. The relevant energy commodities are listed in Schedule 1 of the NGER Regulations:

• item 59 – 'solar energy for electricity generation'
• item 60 – 'wind energy for electricity generation'
• item 61 – 'water energy for electricity generation'
• item 62 – 'geothermal energy for electricity generation'.

Note: this FAQ does not apply to biogases such as landfill biogas and sludge biogas.

EERS was updated for the 2019-20 reporting year (and onwards) to automatically report an amount of consumption of solar, wind, water or geothermal energy, which is equal to the reported amount of electricity produced from the solar, wind, water or geothermal energy. Therefore, if you input production of electricity from solar, wind, water or geothermal energy into EERS you must not separately input consumption of solar, wind, water or geothermal energy.

It is important that you do not input into EERS any consumption of solar, wind, water or geothermal energy commodities, because EERS automatically reports this when you report production of electricity from these energy commodities.

Read Example— reporting production of electricity from 'wind energy for electricity generation' and consumption of the electricity that was produced for use for the purposes of the facility (for use onsite) for guidance, including screenshots.

It's also important to note that EERS does not automatically report consumption of other energy commodities (for example, landfill and sludge biogases) when production of electricity from that energy commodity is reported. Consumption of energy commodities other than solar, wind, water or geothermal energy must always be entered into EERS by the reporter.

How do I report production of electricity from renewable energy commodities?

NGER reports must include the amount of electricity that was produced during the reporting year for each of the following purposes (in kWh units):

• for use for the purposes of the facility (for use onsite)
• export to the grid for use outside the operation of the facility
• export to a network for use outside the operation of the facility.

However, the report does need not to include electricity produced by a generating unit that:

• does not have the capacity to produce 0.5 megawatts or more of electricity
• generates 100,000 kilowatt hours or less of electricity in the reporting year.

Note that a reporter can opt to report electricity production even if the above thresholds in sub-regulation 4.19(2) of the NGER Regulations are not met. If so, the corresponding onsite consumption from own produced electricity generation should also be reported (energy produced for the purposes of the operation of the facility).

Read Example— reporting production of electricity from 'wind energy for electricity generation' and consumption of the electricity that was produced for use for the purposes of the facility (for use onsite) for more details, including screenshots.

Note: This FAQ does not apply to production of electricity from biogases such as landfill biogas and sludge biogas.

How do I report consumption of electricity that was produced for use by the operation of the facility (for use onsite)?

When electricity is produced for 'use by the facility (for use onsite)' it must be reported, along with corresponding electricity consumption. The quantity of electricity consumption at a generation facility should be the difference between the quantity of electricity produced at the terminals of the generating units, and the quantity of electricity delivered for use outside the facility — That is, supplied to an electricity transmission or distribution network, or for other use outside the facility).

EERS was updated for the 2019—20 reporting year (and onwards) so that it automatically reports the total amount of consumption of electricity produced 'for use by the facility (for use onsite)', which is equal to all reported amounts of electricity produced 'for use by the facility (for use onsite)'. Therefore, if you input electricity produced 'for use for the purposes of the facility (for use onsite)' into EERS, you must not separately input consumption of that electricity.

Example— reporting production of electricity from 'wind energy for electricity generation' and consumption of the electricity that was produced for use for the purposes of the facility (for use onsite)

A wind farm facility produces 1,100,000 kWh of electricity during a reporting year, composed of:

• 1,000,000 kWh (3,600 GJ) of electricity for 'exporting to the grid'
• 100,000 kWh (360 GJ) of electricity 'for use by the facility (for use onsite)'.

The reporter must enter these amounts into EERS in the units of kWh. EERS screenshots are included below in this example.

The total amount of 'wind energy for electricity generation' consumed to produce that electricity will be the same as the amount of electricity produced, 3,600 GJ + 360 GJ = 3,960 GJ. When solar, wind, water or geothermal energy commodities are consumed at a facility, the energy content of the consumed energy (for example, 'wind energy for electricity generation') is equal to the energy content of the electricity produced.

EERS will automatically record an activity for the total (3,600 GJ +360 GJ = 3,960 GJ) of 'wind energy for electricity generation' consumed to produce the electricity, because the reporter has already entered the two items of electricity production (1,000,000 kWh and 100,000 kWh).

The total amount of consumption of electricity produced 'for use by the facility (for use onsite)' will be the same as the amount of electricity produced 'for use by the facility (for use onsite)', 100,000 kWh (360 GJ).

EERS will automatically record this amount of consumption of electricity produced 'for use by the facility (for use onsite)', because the reporter has already entered 100,000 kWh (360 GJ) of electricity produced 'for use by the facility (for use onsite)'.

The reporter must input the following two items for production of electricity from 'wind energy for electricity generation' into EERS:

Based on these electricity production inputs, EERS automatically records an activity for the total consumption of 'wind energy for electricity generation', and the reporter must not separately input, and therefore duplicate, this automatically recorded activity. EERS also automatically records an activity for consumption of electricity that was produced 'for use for the purposes of the facility (for use onsite)', and the reporter must not separately input, and therefore duplicate, this automatically recorded activity. You can see the records for all items. That is, those inputted by the reporter and those automatically recorded by EERS, here:

The items in the table, in order, are:

• consumption of 'wind energy for electricity generation' – automatically recorded by EERS
• consumption of electricity for use onsite – automatically recorded by EERS
• production of electricity for use onsite (wind generated) – manual entry
• production of electricity for use offsite (wind generated) – manual entry.

What do I report when producing charcoal?

Background

Charcoal is produced by consumption of wood through pyrolysis. The low oxygen pyrolysis environment means that regular combustion cannot occur, leading to the transformation of the wood through decomposition.

Within NGER

Wood can fall under one of 2 different fuel types listed within Schedule 1 of the NGER Regulations depending on the moisture content:

• dry wood
• green and air-dried wood.

The definitions for 'dry wood' and 'green and air-dried wood' are listed within 1.03 of the NGER Regulations. Both fuels have a clause within their definition, that the fuel 'is combusted to produce heat or electricity'.

When wood is consumed for a purpose other than to produce heat or electricity, the wood does not meet the definitions listed for either 'dry wood' or 'green and air dried wood', and its consumption does not need to be reported.

Therefore, if wood is consumed for a purpose other than to produce heat or electricity, such as to produce charcoal, then its consumption does not need to be included within your report.

There is no prescribed definition of charcoal within the NGER legislation. Therefore, common usage should apply when classifying the resulting product.

Production of charcoal must be reported as per the energy production requirements as listed within Part 6.1 of the NGER Measurement Determination.

How do I choose the correct fuel to report?

Energy production and consumption must be reported using fuel types listed within Schedule 1 of the NGER Regulations. Many of the fuels listed in Schedule 1 of the NGER Regulations are defined within 1.03 of the NGER Regulations and section 1.8 of the Measurement Determination. Common usage and dictionary definition should be used when not otherwise defined within the NGER legislation.

In instances where a novel fuel or fuel mixture is being used, please read the documentasset:Reporting blended fuels and other fuel mixes, bitumen and explosives guideline.

If you have questions regarding how, or if, a fuel should be reported within NGER, please contact us via email at reporting@cleanenergyregulator.gov.au or phone on 1300 553 542.

How do I report equipment or component use?

Many of the 'Matters to be identified' for the new 2021-22 oil and gas sources require reporting of the number and average hours of operation for particular 'types of equipment' or 'types of components'. In cases where equipment or components are used for multiple reportable activities, reporters must do one of the following:

• report all hours against one of the activities
• distribute the total hours across the different sources.

If you are distributing the hours you must keep records describing how you determined how the usage should be split.

It is important that all hours, and therefore emissions, are included but not counted twice.

How do I report average hours of operation of equipment or components?

'Average hours of operation of equipment (or component) type X' is to be interpreted as the average number of hours a given equipment or component type is operated over the entire NGER reporting year. Do not include hours when equipment or components may be used for non-NGER reportable activities or not in use due to maintenance or other reasons.

What do I do if my monitoring equipment isn't functioning correctly?

You are required to notify the CER when measuring equipment is not functioning:

• if the equipment down time in a year is 6 weeks (42 days) or less, each day of the down time fuels and emissions can be estimated consistent with the principles of section 1.13 of the NGER Measurement Determination.
• if the down time exceeds 6 weeks in a year, and within 6 weeks after the day when down time exceeds 6 weeks, the registered controlling corporation or responsible emitter must inform the CER in writing of the following:
• the reason why down time is more than 6 weeks
• how the corporation or entity plans to minimise down time
• how emissions have been estimated during the down time.

This 'down time' requirement is applicable to all emissions sources. It is of particular relevance to thermal power stations conducting continuous monitoring of fuel quantities (for example, flow meters or weightometers under Methods 1, 2 and 3) and composition under Method 2 or 3.

If you have used Method 2, 3 or 4 to estimate emissions and the down time exceeds 6 weeks in a year, the CER may require you to estimate emissions using Method 1 instead.

Note that if you are reporting under Method 4 using continuous emissions monitoring (CEM), the CEM equipment must operate for more than 90% of the period for which it used to monitor an emission.

How can I simplify my reporting or data collection?

The NGER legislation contains a range of special provisions that apply in certain circumstances which can help to reduce the reporting burden for registered corporations. Reporters are encouraged to consider whether you qualify for any of the following options.

• Aggregating facility data - applies to section 19 and 22X reports.
• In certain circumstances, reporters can report data for a group of facilities that individually have not triggered the facility threshold, as an aggregated amount. That is, instead of reporting data for each facility, an aggregated amount for several facilities may be reported.
• When reporting facility data in this way, a registered corporation also has the option of aggregating the data by business unit, rather than by group member with operational control. A 'business unit' is a unit that is recognised by a registered corporation as having administrative responsibility for one or more facilities of the corporation (2.01A of the NGER Regulations).
• Percentage reporting - applies to section 19 and 22X reports.
• In certain circumstances, very low levels of greenhouse gas emissions, energy consumption and energy production from one or more facilities may be reported as a percentage estimate of the reporter's total emissions and energy.
• Incidental reporting - applies to section 19, 22G and 22X reports.
• In certain circumstances, greenhouse gas emissions, energy consumption and energy production figures for a facility will be classified as 'incidental', and reporters may provide an estimated figure, provided this estimate is consistent with principles set out in the NGER Measurement Determination.

Further information on these special provisions are in the documentasset:Aggregated facility reporting percentage estimates and incidental emissions and energy guideline.

• Optional reporting of small amounts of fuel combustion, energy production and electricity consumption - applies to section 19, 22G and 22X reports.
• Reporting of small amounts of emissions and energy from the combustion of solid, gaseous and liquid fuel is optional, provided they fall below specified thresholds.

Further information on the thresholds below which low-level activities do not need to be reported are in the documentasset:Reporting energy production and consumption guideline and the documentasset:Estimating emissions and energy in the electricity generation, transmission, and distribution sectors.

What should I do if my emissions are counted twice?

The fugitive emissions sources for oil and gas added from the 2021–-22 reporting year have the potential to cause emissions to be double counted. The sources are designed to comprehensively cover the emissions from a facility. Your activities may meet the definition of multiple source categories. In this case, the emissions from these activities should only be reported once under a single source, to avoid double counting.

Reporters should assign the emissions to a single source and record their reasonings in their basis of preparation documents. CER expects that these assignments are consistent between reporting years. If there is a change in how the emissions are assigned to a source, CER expects that this decision is recorded for record keeping purposes as per section 22 of the NGER Act.

When are petroleum-based oils and greases not used as fuel considered to be consumed?

Consumption of Petroleum-based oils (PBOs) and Petroleum-based greases (PBGs) are required to be reported when the total amount combusted is 5 kilolitres or above, or 15 kilolitres and above if consumed by other means.

PBOs and PBGs are considered to be consumed when used in a manner consistent with their intended use. The quantities consumed are not affected by the oxidation level or the quantities that are recovered and transferred from the facility.

When used as lubricants, PBOs and PBGs undergo oxidation and therefore should be reported as consumed by combustion, regardless of the level of oxidation.

Further details can be found in the documentasset: Guideline - reporting petroleum-based oils and greases other than petroleum-based oils and greases used as fuel.

What is Basis of Preparation (BoP)?

CER strongly recommends reporters prepare and use a Basis of Preparation (BoP) documents to assist them with their record keeping requirements under NGER. A BoP records the methodology by which a NGER report has been prepared, including details such as facility layout, data sources and calculation methods as well as the decisions made by the reporter. Much of the contents of the guidance documents can be recorded in a BoP.

CER encourages reporters to consider submitting their BoP (or a summary thereof) with each year’s NGER report to clarify key assumptions and decisions applied.

My electricity invoice has Unaccounted for Energy. How do I report that in my NGER Report?

Unaccounted for Energy (UFE) is the difference between the electricity drawn into a distribution network and the electricity measured on a customer’s meter. Prior to February 2022, this difference was attributed to the retailer until the Australian Energy Market Operator introduced the Global Settlement Framework, which allowed retailers to pass the UFE to customers. As a result, some reporters may find a line item in their invoice for UFE.

Only electricity used for the operation of a facility should be reported under NGER. If UFE is clearly listed on your electricity invoice, then it should be disregarded when estimating scope 2 emissions. The quantity of purchased electricity to be reported is the total of peak, shoulder and off-peak electricity consumption listed on your electricity invoice, measured in kilowatt hours.

Electricity generation, electricity transmission and electricity distribution facilities should continue to report line losses according to section 7.2 (1A) of the NGER Determination.

Please see 6.1 of the documentasset: Estimating emissions and energy in the electricity generation, transmission, and distribution sectors guideline for more detailed information on reporting UFE.

What is Simulated Natural Gas?

Simulated Natural Gas (SNG), also known as ‘Synthetic Natural Gas’, is a mixture of vaporised ‘liquefied petroleum gas’ (LPG) and compressed air. SNG cannot be considered a ‘blended fuel’ because air is not a biogenic carbon fuel. SNG cannot be considered a ‘fuel mix’ because air is not a fossil fuel.

SNG is not separately listed as a fuel under NGER legislation. SNG can be categorised under Schedule 1 of NGER Regulations as ‘27 - Gaseous fossil fuels other than those mentioned in item 17 to 26’. The energy content and emission factor for this fuel is listed in Schedule 1 of the NGER Measurement Determination. When reporting the energy quantity of SNG, the reporter must consider the entire volume of air and LPG present.

To report the production and use of SNG, a reporter should include the following:

• energy consumed (without combustion) of the quantity of LPG used to make SNG during the reporting year
• energy production of ‘27 - Gaseous fossil fuels other than those mentioned in item 17 to 26’ as a Secondary fuel during the reporting year. Estimate the energy of the SNG either in GJ, or cubic meters in accordance with industry practice
• energy consumed (with or without combustion) of the SNG consumed during the reporting year. The measurement criteria available are dependent on how the SNG was acquired.

If the quantity of SNG has been acquired:

• without a commercial transaction, it must be estimated using measurement criteria AAA or BBB
• through a commercial transaction then measurement criterion A, AA, or AAA must be used.

See Division 2.3.6—Measurement of quantity of gaseous fuels in the NGER Measurement Determination for more information.