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Carbon Credits (Carbon Farming Initiative—Industrial and Commercial Emissions Reduction) Methodology Determination 2021
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58 General reporting requirements
(1) The required information must be included in an offsets report for the project if the information:
(a) is different from what has previously been provided to the Regulator (whether in the section 22 application in relation to the project, a previous offsets report or otherwise); or
(b) has not previously been provided to the Regulator (whether in the section 22 application in relation to the project, a previous offsets report or otherwise).
(2) The following is the required information:
(a) for each implementation that was completed during the reporting period:
(i) details of the completion of the implementation; and
(ii) details of the boundary for the implementation; and
(iii) details of any emissions-producing equipment within the boundary for the implementation that is specified as partly unaffected;
(b) the interactive effects for each implementation for the reporting period;
(c) details of any energy emissions or industrial process emissions excluded under section 43, including evidence as to how the exclusion met the requirements of that section;
(d) if biomass was used during the reporting period:
(i) as an energy source in equipment within the boundary for the implementation; or
(ii) to produce off-grid electricity, heat, steam or cooling that was used in equipment within the boundary for the implementation;
—a declaration that the biomass used in the reporting period complied with the definition of eligible renewable energy source in section 5;
(e) if a baseline emissions model for an implementation has been revised since the last reporting period other than to account for a change in the electricity emissions factor – a description of the revised baseline emissions model and how it meets the requirements of this determination;
(f) for each implementation included in the offsets report—details of any measurement time intervals that are not eligible measurement time intervals and are therefore not included in the net abatement calculations for the implementation;
(g) for each implementation included in the offsets report for which the site of the implementation includes a facility (within the meaning of the NGER Act) the operations of which were the subject of a report to the Regulator under that Act during the reporting period—details of that implementation including the name of the facility and controlling corporation (within the meaning of that Act);
(h) details of any declarations provided to the project proponent by an independent measurement and verification professional:
(i) under section 33, about a regression baseline emissions model not complying with minimum statistical requirements for regression baseline emissions models; or
(ii) under section 36, about an engineering baseline emissions model; or
(iii) under section 48, about any non-routine adjustments.
(3) If an implementation that was not described in:
(a) if the project is a transferring Facilities project—the section 128 application in relation to the project;
(b) otherwise—the section 22 application in relation to the project;
has been completed after:
(c) if the project is a transferring IEFE project or transferring Facilities project—the transfer date;
(d) otherwise—the date the project was declared as an eligible offsets project;
the offsets report that relates to the reporting period in which the implementation was completed must include:
(e) a detailed description of the boundary for the implementation (prepared in accordance with section 19); and
(f) an updated statement of activity intent in relation to the implementation (prepared in compliance with section 42); and
(g) a description of the implementation activities that constitute the implementation; and
(h) a description of how those implementation activities meet the criteria set out in section 41; and
(i) an explanation of how those implementation activities, when included in the implementation, could reasonably be expected to result in eligible carbon abatement.
(4) If an implementation activity that was not described in:
(a) if the project is a transferring Facilities project—the section 128 application in relation to the project;
(b) otherwise—the section 22 application in relation to the project;
has been undertaken after:
(c) if the project is a transferring IEFE project or transferring Facilities project—the transfer date;
(d) otherwise—the date the project was declared as an eligible offsets project;
at the site of an implementation that was described in that section 128 application, section 22 application or an earlier offsets report, the offsets report that relates to the first reporting period in which the implementation activity was completed must include:
(e) an updated statement of activity intent in relation to the implementation (prepared in compliance with section 42); and
(f) a description of the implementation activity; and
(g) a description of how the implementation activity meets the criteria set out in section 41; and
(h) an explanation of how the implementation activity, when included in the implementation, could reasonably be expected to result in eligible carbon abatement.
(5) Subparagraphs (2)(a)(i) and (ii) do not apply to an implementation of a transferring IEFE project that was completed before the transfer date.