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 how to surrender ACCUs and SMCs using Online Services and the Unit and Certificate Registry. Download the Safeguard Mechanism surrender walkthrough.
Learn about the requirements for making an EID application.
Download the emissions-intensity determination application guideline.
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.
Learn about the Online Services sections that relate to the Safeguard Mechanism.
Download the Safeguard Online Services guideline.
Audit templates
Auditors can use these templates when preparing reports under the Safeguard Mechanism. It isn’t mandatory to use them, but it is recommended.
- Safeguard Mechanism emissions-intensity audit report template
- Safeguard Mechanism trade-exposed baseline-adjusted audit template
- Safeguard Mechanism high emissions facility audit report template
Videos
Watch our video presentations on safeguard compliance topics.
Safeguard information session 2025
Overview of the Safeguard Mechanism including important compliance updates.
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. |