What is NGER reporting and can Trace help us prepare?

Who governs NGER?

NGERs is governed by the National Greenhouse and Energy Reporting Act 2007 and the NGER Regulations 2008. have to report?

NGER reporting thresholds

There are two types of thresholds that determine an obligation under the NGER Act: facility thresholds and corporate group thresholds.

Facility thresholds:

• 25,000 tonnes or more of CO2-e (scope 1 and scope 2 emissions)
• production of 100 terajoules (TJ) or more of energy, or consumption of 100 TJ or more of energy

Corporate group thresholds:

• 50,000 tonnes or more of CO2-e (scope 1 and scope 2 emissions)
• Production of 200 TJ or more of energy, or consumption of 200 TJ or more of energy. If your corporate group only triggers facility level thresholds, you only need to report on those individual facilities.

Who must report?

Controlling corporations or group members may have reporting obligations. Section 12 of the NGER Act requires a controlling corporation to register if the corporation's group meets one or more of the section 13 thresholds, and section 7 defines a controlling corporation as a constitutional corporation that does not have an Australian incorporated holding company.

In practice, it is usually the company at the top of the Australian corporate hierarchy, and it can be a non-operational holding company that does not handle day-to-day business. It can also be a foreign incorporated company operating directly in Australia without an Australian incorporated subsidiary. A foreign controlling corporation will not have group members, because it is only required to register where it itself has operational control over a facility; where a subsidiary holds operational control, that subsidiary should register as a controlling corporation.

Further detail: registration as a controlling corporation guideline.

What is a facility?

A facility is an activity or series of activities (including ancillary activities) that generate greenhouse gas emissions and produce or consume energy, forming a single undertaking or enterprise and meeting the requirements of the Regulations. The definition is deliberately broad so different industries can accurately define their facility boundaries.

Specific facility categories to be aware of:

• Safeguard facilities: activities with high levels of direct emissions, subject to the Safeguard Mechanism, which must keep emissions below a baseline or manage excess emissions
• Designated generation facilities: a facility whose principal activity is electricity production
• National transport facility: state or territory-based transport facilities can be nominated as a single facility for reporting
• Multi-site cement facility: cement production at multiple sites can be nominated as one facility

Guide: defining a facility for NGER.

Operational control

A corporation has operational control over a facility if it has the authority to introduce and implement operating policies, health and safety policies, and environmental policies. Where more than one corporation has that authority, the one with greatest authority for operating and environmental policies has operational control. The person with operational control of a safeguard facility is known as a responsible emitter.

Where control is shared or disputed, you can nominate operational control (section 11B) or apply for a declaration of operational control (section 54). If control changes mid-year, for example on sale of a facility, each corporation reports for the part of the year it was in control, though part year reporting does not apply where ownership of the controlling corporation or group member changes but operational control of the facility does not.

Guide: operational control supplementary guideline.

How to assess your obligation

1. Identify your controlling corporation and group members. The controlling corporation is the entity that needs to be registered if it, or any group member, meets a threshold.
2. Identify who has operational control of each facility.
3. Estimate whether emissions, energy production or consumption meet any threshold. You must consider all activities at the facility under your control, including activities of contractors and sub-contractors. A practical starting point is compiling bills for gas, electricity, diesel and other fuels, and waste. The CER provides a threshold calculator.
4. If you have obligations, register as an NGER reporter.

Two important caveats from the CER: you are responsible for assessing your own obligations under the NGER Act, and if you are having trouble identifying your controlling corporation, you should seek professional services advice. For incorporated government agencies such as local councils, the CER recommends independent legal advice where constitutional corporation status is unclear.

Related CER pages: Register as an NGER reporter | Report emissions and energy | NGER reporting guides | Contracts and leasing guideline

Can Trace help me report?

Yes, if you are already a Trace carbon accounting customer. NGER reporting sits outside our standard packages because it is a bespoke exercise, shaped by your corporate group structure, your facility boundaries and where operational control sits. We therefore scope it as a fixed advisory fee on top of your existing subscription.

If you think you may be approaching a threshold, talk to your Trace contact and we will work through the assessment with you.

Source: Clean Energy Regulator, Assess your obligations (last updated 31 March 2025)