Find key information below to help comply with Safeguard Mechanism requirements.
Safeguard guides
These guides can help you meet your compliance requirements under the Safeguard Mechanism.
Learn about the issuance and surrender of prescribed carbon units, such as Australian carbon credit units (ACCUS) and Safeguard Mechanism Credits (SMCs).
Download the SMC issuance and carbon unit surrender guideline.
Learn about the requirements for making an EID application.
Download the Safeguard Mechanism emissions-intensity determination application guideline [PDF 738 KB].
Learn about the requirements for making a TEBA application.
Download the trade-exposed baseline-adjusted determination application guideline.
Learn about the requirements for making a borrowing adjustment application.
Download the borrowing adjustment application guideline.
Learn about the requirements for making an MYMP application.
Download the multi-year monitoring period application guideline.
Learn about the requirements for making a safeguard exemption application.
Download the exemption declaration guideline.
Videos
Watch our video presentations on safeguard compliance topics.
Safeguard information session 2025
Overview of the Safeguard Mechanism including important compliance updates.
2024–25 reporting period key dates
Responsible emitters for safeguard facilities must be aware of key reporting and application deadlines each financial year.
| 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. |
| 31 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. |
| 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 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. Learn more about safeguard data. |