Registered reporters under the National Greenhouse and Energy Reporting (NGER) Scheme must report on greenhouse gas emissions, energy production and energy consumption each year.
You must report by 31 October every year until you are deregistered.
You report using the Emissions and Energy Reporting System (EERS). This is accessed via Client Portal.
Types of reports
All reports contain information about a facility's:
- greenhouse gas emissions (scope 1 and scope 2 emissions)
- energy production
- energy consumption.
There are 3 types of reports that can be submitted.
Section 19: energy and emissions report
Under section 19 of the Act, controlling corporations must submit a report.
You must report each year even if your corporation's group falls below the threshold. Your report does not need to contain emissions and energy data, but you must check the contact information, corporate structure, and location for your facilities. This is a requirement under section 4.04A of the Regulations.
You can provide facility information by either:
- ensuring all facilities are set up in your corporation's EERS workspace
- uploading a PDF document in EERS, listing all facilities and the required information under section 4.04A of the Regulations.
If your corporation is facing administration, liquidation, or receivership, you still need to submit an NGER report. For advice, contact us.
Section 22X: group member energy and emissions report
Under section 22X of the Act, a controlling corporation may choose to transfer its section 19 reporting obligations to other group members within its corporate group. This is done through a 22X agreement. The group member taking on reporting obligations must have operational control over the facility on the agreement.
The agreement must be submitted to us by 30 June of the relevant financial year. For more information, including what information the agreement must contain, read our transfer of reporting obligations under section 22X guideline.
The group member taking on the reporting obligations is known as a 'responsible member'. They must provide a report for every facility specified in the agreement, including facilities that do not meet a threshold under section 13 of the Act.
Section 22G: Reporting transfer certificate energy and emissions report
Reporting transfer certificates (RTCs) allow corporations to transfer NGER reporting obligations. The obligations transfer from a controlling corporation with operational control over the facility to the corporation that has financial control over the facility.
A corporation will need to obtain an RTC for each facility it intends to take on reporting obligations for.
An RTC holder must provide the required data for an RTC facility regardless of whether that facility reached any of the facility thresholds set out in section 13 of the Act. This is required until surrender or cancellation of the RTC.
To apply for an RTC, complete the application for a reporting transfer certificate [DOCX 167 KB].
For more information, read our reporting transfer certificate guideline.
How to report
All reporting is done online through EERS.
EERS allows you to submit emissions and energy reports under sections 19, 22G and 22X of the Act.
The report is complete when you press the ‘Submit’ button. The system will not send you a submission receipt. Your status on the EERS reports page will show as ‘submitted’.
The EERS attachments option allows you to provide additional or voluntary data that isn't required as part of regular reporting, such as a basis of preparation report.
For more information on how to report, see our NGER quick help topics [PDF 1,023 KB].
We encourage voluntary disclosure of reporting errors and basis of preparation to assist with NGER record-keeping requirements. If you detect errors in previously submitted reports, you should contact us.
Who can submit the report
All reports must be submitted by either:
- an executive officer of an organisation
- a person that holds the EERS role of nominated report submitter.
You don't need to show proof that an executive officer authorised the nominated report submitter. You're responsible for managing your report submission and authorisation processes. However, you should keep records of the authorisation.
If no one at your organisation can access your account, the new contact person must complete and submit the form to add a new contact person. You must include a verifiable executive officer on the email with the form when you submit.
Submissions deadline
You must report by midnight 31 October each year, Australian eastern standard time (AEST).
If the date of the reporting deadline falls on a public holiday or weekend day, the deadline falls to the next working day.
There is no provision for extensions under the NGER legislation.
Part year reporting
Part year thresholds and reporting may apply if your corporation undergoes structural changes. This could be an acquisition, disposal or merger.
As a guide, you can adjust the facility thresholds on a pro-rata basis if you have operational control over a facility for part of the year. Your report will cover only the period of the year you 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.
For more information, download our guides:
- Acquisitions, disposals and mergers: treatment of change in controlling corporation [PDF 647 KB]
- Acquisitions, disposals and mergers: treatment of change in ownership of a group member [PDF 898 KB]
Record keeping and compliance
It's important you understand your ongoing reporting and record keeping obligations.
You must ensure your report is:
- submitted on time
- accurate
- complete.
Records must be kept for 5 years. For more information on how to comply, visit record keeping and compliance.