This guideline is designed to help responsible emitters apply for a trade-exposed baseline-adjusted facility determination under section 39 of the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015.
Changes to the guideline
The TEBA determination application guideline has been updated following legislative amendments to the Safeguard Rule on 30 August 2024.
Changes include clarification on:
• what to include in TEBA audits
• using EBIT guidelines to calculate revenue for non-manufacturing facilities, as well as Australian accounting standards
• processes and extensions for late applications where they may be granted.