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 below for the 2023–24 reporting period.

DateActivityDetails
30 April 2024Emissions-intensity determinations (EIDs)Applications for 2023–24 EIDs are due. Learn about the application requirements in our EID guideline.
Australian National Registry of Emissions Units (ANREU) account applicationsWe recommend applying for an ANREU account if you don't already have one and expect to be below your baseline in 2023–24. You'll need an account to apply for Safeguard Mechanism credit units (SMCs). Learn about opening an ANREU account.
31 August 2024National Greenhouse and Energy Reporting (NGER) registrationNGER registration is due if you're not already registered. Learn more about registering as an NGER reporter.
Operational control nominationNominations for operational control of a facility for 2023–24 are due. Learn more about operational control.
31 October 2024NGER reportsNGER reports for 2023–24 are due, including safeguard production data. Learn more about NGER reporting.
Excess emissions management applications

Applications are due for 2023–24:

This can apply if you have exceeded your 2023–24 baseline.

Explanation of multi-year monitoring period (MYMP) performanceExplanations of how facilities have performed against their emissions reduction plans are due for facilities with MYMPs that end on 30 June 2024. This only applies to facilities with MYMPs that commenced from 1 July 2022 onwards. The explanation will be published on our website.
15 November 2024MYMP applicationsMYMP declaration applications are due for MYMPs commencing 1 July 2023. This can apply if you have exceeded your 2023–24 baseline. Learn more about MYMP declarations.
30 January 2025SMC applicationsThis 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 2025.
28 February 2025Borrowing applicationsApplications 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 2025Unit surrenderThis 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.

2024–25 reporting period

See the key dates below for the 2024–25 reporting period.
 

DateActivityDetails
31 August 2025NGER registrationNGER registration is due if you're not already registered. Learn more about registering as an NGER reporter.
Operational control nominationNominations for operational control of a facility for 2024–25 are due. Learn more about operational control.
31 October 2025NGER reportsNGER reports for 2024–25 are due, including safeguard production data. Learn more about NGER reporting.
EID applicationsApplications 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 determinationRequests to revoke an existing TEBA determination are due. 
Explanation of MYMP performanceExplanations 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 2025MYMP applicationsMYMP 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 2026SMC applicationsThis 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 2026Borrowing applicationsApplications 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 2026Unit surrenderThis 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.