Responsible emitters for safeguard facilities must be aware of key reporting and application deadlines each financial year.
2023–24 reporting period
See the key dates in 2025 below for the 2023–24 reporting period.
| Date | Activity | Details |
|---|---|---|
| 31 January 2025 | Safeguard mechanism credit unit (SMC) applications | We're required to issue SMCs as close to 31 January as is reasonably practicable for applications received by 30 January 2025. While you can submit applications after this date, we encourage submitting them as early as possible. |
| 28 February 2025 | Borrowing applications | Applications to borrow a portion of baseline capacity from 2024–25 for 2023–24 are due. This can apply if you have exceeded your 2023–24 baseline. Learn more about borrowing from a future baseline. |
| 31 March 2025 | Unit surrender | This is the last possible date that you can surrender Australian carbon credit units (ACCUs) and SMCs to reduce your net emissions before the 1 April 2025 compliance deadline. Learn more about surrendering ACCUs and SMCs. |
| 15 April 2025 | Publication of Safeguard Mechanism data | We will publish data from the 2023–24 reporting period by this date. This will also include new data:
Learn more about safeguard data. |
2024–25 reporting period
See the key dates below for the 2024–25 reporting period.
| Date | Activity | Details |
|---|---|---|
| 31 August 2025 | National Greenhouse and Energy Reporting (NGER) registration | NGER registration is due if you're not already registered. Learn more about registering as an NGER reporter. |
| Operational control nomination | Nominations for operational control of a facility for 2024–25 are due. Learn more about operational control. | |
| 31 October 2025 | NGER reports | NGER reports for 2024–25 are due, including safeguard production data. Learn more about NGER reporting. |
| Emissions-intensity determination (EID) applications | Applications for 2024–25 EIDs are due. Learn about the application requirements in our EID guideline. This only applies if you do not already have an EID in place. | |
| Excess emissions applications | Applications are due for 2024–25: This can apply if you have exceeded your 2024–25 baseline. | |
| Voluntary revocation of a TEBA determination | Requests to revoke an existing TEBA determination are due. | |
| Explanation of multi-year monitoring period (MYMP) performance | Explanations of how facilities have performed against their emissions reduction plans are due for facilities with MYMPs that end on 30 June 2025. This only applies to facilities with MYMPs that commenced from 1 July 2022 onwards. The explanation will be published on our website. | |
| 15 November 2025 | MYMP applications | MYMP declaration applications are due for MYMPs commencing 1 July 2024. This can apply if you have exceeded your 2024–25 baseline. Learn more about MYMP declarations. |
| 30 January 2026 | SMC applications | This is the latest date we recommend you apply for SMCs. We're required to issue SMCs as close to 31 January as is reasonably practicable for applications received by 30 January 2026. |
| 28 February 2026 | Borrowing applications | Applications to borrow a portion of baseline capacity from 2025–26 for 2024–25 are due. This can apply if you have exceeded your 2024–25 baseline. Learn more about borrowing from a future baseline. |
| 31 March 2026 | Unit surrender | This is the last possible date that you can surrender ACCUs and SMCs to reduce your net emissions before the 1 April 2026 compliance deadline. Learn more about surrendering ACCUs and SMCs. |
| 15 April 2026 | Publication of Safeguard Mechanism data | We will publish data from the 2024–25 reporting period by this date. This will also include new data:
Learn more about safeguard data. |