Use the below key information to comply with Safeguard Mechanism requirements.
Safeguard guides
Download these guides for help with making applications and completing tasks under the Safeguard Mechanism.
Download the Safeguard Online Services guideline for information about using Online Services to complete tasks related to the Safeguard Mechanism.
Download the SMC issuance and carbon unit surrender guideline for information about:
- applying for Safeguard Mechanism credit units (SMCs)
- surrendering Australian carbon credit units (ACCUs) and SMCs.
Download the Safeguard Mechanism surrender walkthrough to learn how to use Online Services and the Unit and Certificate Registry to surrender ACCUs and SMCs.
Download the borrowing adjustment application guideline.
Download the emissions-intensity determination application guideline, which includes information about EID variations and successor EIDs.
Download the multi-year monitoring period application guideline.
Download the exemption declaration guideline.
Audit templates
We recommend using these templates when preparing reports under the Safeguard Mechanism:
- Emissions-intensity audit report template
- Trade-exposed baseline-adjusted audit template
- High emissions facility audit report template.
Key dates
Responsible emitters for safeguard facilities must be aware of key reporting and application deadlines each financial year.
| Date | Activity | Details |
|---|---|---|
| 30 June | Financial year ends | After the end of a financial year, the following key dates apply to NGER reporters and responsible emitters. |
| 31 August | 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 the financial year are due if there has been a change in operational control. Learn more about operational control. | |
| 31 October | NGER reports | NGER reports for the financial year are due, including safeguard production data if applicable. Learn more about NGER reporting. |
| Emissions-intensity determination (EID) applications | Applications for new EIDs for the financial year are due. Learn about the application requirements in our EID guideline. This only applies if you do not already have an EID in place. | |
| Exemption and trade-exposed baseline-adjustment (TEBA) applications | Applications are due for: These may be available if you have exceeded your baseline for the financial year. | |
| 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 ended this financial year. The explanation will be published on our website. | |
| 15 November | MYMP applications | Applications for new MYMPs are due. These may be available if you have exceeded your baseline for the financial year. Learn more about MYMP declarations. |
| 31 January | 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 | Borrowing applications | Applications to borrow a portion of baseline capacity from the next financial year are due. This may be available if you have exceeded your baseline for this financial year. Learn more about borrowing from a future baseline. |
| 31 March | 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. |
| 1 April | Compliance deadline | Responsible emitters of facilities that exceed their baselines must manage their excess emissions before this date. |
| 15 April | Publication of Safeguard Mechanism data | We will publish safeguard data for the financial year on this date. Learn more about safeguard data. |
Videos
Watch our video presentations on safeguard compliance topics.
Safeguard information session 2025
Overview of the Safeguard Mechanism including important compliance updates.