Part 1
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Commonwealth legislation
The regulations implement Australia’s National Greenhouse and Energy Reporting scheme, requiring large corporations and controlling groups to measure and report greenhouse gas emissions and energy production/consumption, and setting standards for auditor registration and independence.
They define technical terms and reporting rules, build compliance and inspection mechanisms, and allow practical adjustments for complex operations — supplying the authoritative emissions data that underpins national climate policy and the Safeguard Mechanism.
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Direct links to the current provisions in National Greenhouse and Energy Reporting Regulations 2008.
These Regulations are the National Greenhouse and Energy Reporting Regulations 2008.
In these Regulations:
ABN or Australian Business Number has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
ACN has the meaning given by section 9 of the Corporations Act 2001.
Act means the National Greenhouse and Energy Reporting Act 2007.
affected group entity: a group entity of a controlling corporation is an affected group entity of the controlling corporation for a financial year if the circumstances in one or more of the following paragraphs exist, or are likely to exist, in relation to the group entity during the financial year:
(a) the controlling corporation’s group meets a threshold for the financial year under paragraph 13(1)(a), (b) or (c) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility for at least part of the financial year;
(b) the controlling corporation’s group meets a threshold for the financial year under paragraph 13(1)(d) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility the operation of which during the financial year causes the group to meet the threshold;
(c) the controlling corporation makes an application under section 14 of the Act during the financial year and the group entity, or a subsidiary of the group entity, is undertaking or is proposing to undertake a greenhouse gas project to which the application relates.
alternative audit means an audit that has not been carried out under the Act, the CFI Act, the GO Act or the NR Act but that is, in the opinion of the Regulator, comparable to any of the following:
(aa) a biodiversity audit;
(a) an ERF audit;
(b) a greenhouse and energy audit;
(ba) a guarantee of origin audit;
(c) a safeguard audit.
anthracite means coal having a volatile matter of less than 14.0% on a dry ash‑free basis.
ANZSIC division means a division identified by an alpha character published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ANZSIC industry classification and code means an industry classification and code for that classification published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ARBN has the meaning given by section 9 of the Corporations Act 2001.
Audit Determination means the National Greenhouse and Energy Reporting (Audit) Determination 2009.
Note: The determination is made under subsection 75(1) of the Act.
audited body means a person in respect of whose compliance with the Act, the regulations, the CFI Act, the GO Act or the NR Act a Part 6 audit is to be, or is being, carried out.
auditor registration instrument means the legislative instrument made by the Regulator under regulation 6.72.
audit team leader has the meaning given:
(a) for a greenhouse and energy audit or a safeguard audit—in the Act; or
(b) for an ERF audit—in the CFI Act; or
(c) for a biodiversity audit—in the NR Act; or
(d) for a guarantee of origin audit—in the GO Act.
audit team member, in relation to a Part 6 audit, means a person assisting the audit team leader to carry out the audit.
Australian Statistician is the person referred to in subsection 5(2) of the Australian Bureau of Statistics Act 1975.
biodiesel means a biofuel that:
(a) is produced by esterification of oils derived from biomass; and
(b) consists mainly of esters; and
(c) is suitable for use as a blending component substitute for diesel oil.
biofuel means a liquid fuel derived or recovered from biomass.
biogas means a gaseous fuel derived or recovered from biomass.
biogas upgrading means the process by which biogas is refined and stripped of impurities to produce biomethane, including, but not limited to, one or more of the following:
(a) pre‑treatment processing of biogas;
(b) the drying or scrubbing of biogas;
(c) post‑treatment processing or compression of the biomethane produced by the refining process.
biomass means non‑fossilised and biodegradable organic material originating from plants, animals and micro‑organisms, and includes:
(a) products, by‑products, residues and waste from industry, including the agriculture and forestry industries; and
(b) non‑fossilised and biodegradable organic components of commercial and industrial, construction and demolition, and municipal waste.
biomethane means a high‑methane content gas that is:
(a) produced by biogas upgrading; and
(b) suitable for use as a natural gas substitute.
bituminous coal means coal having:
(a) a volatile matter of not less than 14.0% on a dry ash‑free basis; and
(b) gross specific energy of either:
(i) not less than 26.50 megajoules per kilogram on an ash‑free moist basis; or
(ii) not less than 24.00 megajoules per kilogram on an ash‑free moist basis if the crucible swelling number is not less than one.
blast furnace gas means the gas that occurs as a result of operating a blast furnace.
brown coal means coal having a gross specific energy of less than 19.00 megajoules per kilogram on an ash‑free moist basis.
captured for combustion, in relation to gas, means a gas that is captured and:
(a) combusted to produce useable heat or electricity; or
(b) injected into a pipeline.
carbon dioxide equivalence or CO2‑e has the meaning given in section 7 of the Act and regulation 2.02.
Category 1 auditor means a registered greenhouse and energy auditor who is registered as a Category 1 auditor under subregulation 6.25(3).
Category 2 auditor means a registered greenhouse and energy auditor who is registered as a Category 2 auditor under subregulation 6.25(3).
cement production activities has the meaning given by regulation 2.20A.
CFI Act means the Carbon Credits (Carbon Farming Initiative) Act 2011.
CFI legislation means:
(a) the CFI Act; and
(b) any legislative instrument made under the CFI Act.
chemical product includes adipic acid, ammonia, carbide, nitric acid, soda ash, synthetic rutile or titanium dioxide.
chemical product containing carbon means 1 of the following:
(a) polyethylene;
(b) polypropylene;
(c) BR or SBR rubber;
(d) styrene;
(e) carbon black.
CO2 means carbon dioxide.
CO2‑e: see carbon dioxide equivalence.
coal briquette means an agglomerate formed by compacting a coal particulate material in a briquette press, with or without added binder material.
coal coke means a solid product obtained from the carbonisation of coal at a high temperature and includes coke oven coke, coke breeze, foundry coke, retort coke and coal char.
coal mine waste gas means a substance that:
(a) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(b) is:
(i) drained from:
(A) a coal mine that is covered by a lease (however described) that authorises coal mining; or
(B) a closed coal mine that is, or was, covered by a lease (however described) that authorises, or authorised, coal mining; or
(ii) conveyed in a ventilation air shaft or duct to the surface of a mine mentioned in subparagraph (i); and
(c) has not been injected into a natural gas transmission pipeline or natural gas distribution pipeline.
coal seam methane means a substance that:
(a) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(b) consists mainly of methane; and
(c) is drained from a coal seam; and
(d) is not coal mine waste gas; and
(e) has not been injected into a natural gas transmission pipeline or natural gas distribution pipeline.
coal tar means the tar that results from the destructive distillation of bituminous coal or the low temperature carbonization of brown coal.
COD or chemical oxygen demand means the total material available for chemical oxidation (both biodegradable and non‑biodegradable) measured in tonnes.
Code of Conduct means the principles set out in regulation 6.46.
cogeneration process means a process that combines the generation of heat and power to produce electricity and another product within one integrated production process.
coke oven gas means the gas that is a by‑product in the production of coke or iron and steel.
coking coal means coal that is used to produce coke.
compressed natural gas means natural gas that is sourced from a vessel (other than a pipeline) where the gas is contained in a gaseous state and compressed to more than 18 megapascals.
conflict of interest situation has the meaning given by regulation 6.49.
consumption of energy has the meaning given in regulation 2.26.
crude oil includes field condensates.
decommissioned underground mine means an underground coal mine where the following activities have ceased to occur and are not expected to occur in the future:
(a) coal production;
(b) active mine ventilation, including the operation of ventilation fans at the mine.
dry wood means wood that:
(a) has a moisture content of 20% or less if the moisture content is calculated on a wet basis; and
(b) is combusted to produce heat or electricity.
eligible facility has the same meaning as in the Safeguard Mechanism Rule.
eligible offsets project has the same meaning as in the CFI Act.
eligible referee has the meaning given by regulation 6.18.
energy has the meaning given in regulation 2.03.
energy content factor has the meaning given in the Measurement Determination.
engage in audit activity has the meaning given by regulation 6.48.
facility of the corporation: if a corporation is required, under Part 3, 3E or 3F of the Act, to report about a facility, the facility is a facility of the corporation.
facility specific emission factor, for a source for a facility, is the parameter in the equation that determines the rate of emissions for the facility estimated in accordance with method 2, 3 or 4 for the source in the Measurement Determination.
feedstock means a substance that is converted by a chemical process into another substance that is not a greenhouse gas.
field condensate means a mixture of lower molecular weight hydrocarbons that are recovered from an oil or gas field at surface separation facilities at or near the field.
fuel oil has the meaning given in section 3 of the Excise Tariff Act 1921.
gassy mine has the same meaning as it has in the Measurement Determination.
GO Act means the Future Made in Australia (Guarantee of Origin) Act 2024.
GO legislation means any of the following:
(a) the GO Act;
(b) the instruments mentioned in paragraphs (a) and (b) of the definition of this Act in section 5 of the GO Act;
(c) the sections of the Criminal Code mentioned in subparagraph 125(1)(b)(ii) of the GO Act.
green and air dried wood means wood that:
(a) has a moisture content of more than 20% if the moisture content is calculated on a wet basis; and
(b) is combusted to produce heat or electricity.
grid‑connected electricity generator has the same meaning as in the Safeguard Mechanism Rule.
identifying details, for an entity, means:
(a) the entity’s ABN; or
(b) if the entity does not have an ABN—its ACN; or
(c) if the entity does not have an ABN or ACN—its ARBN; or
(d) if the entity does not have an ABN, ACN or ARBN—the following:
(i) any other unique number issued to the entity for the purpose of identifying the entity;
(ii) the entity’s name (and any business name or trading name, if different);
(iii) the entity’s street address.
identifying information, for a person, means the following information:
(a) the person’s name (and any business name or trading name, if different);
(b) the person’s identifying details (if any);
(c) a statement about whether the person is an individual, a body corporate, a trust, a corporation sole, a body politic or a local governing body;
(d) if the person is an individual—the following:
(i) the person’s telephone number, email address and residential address;
(ii) if the person’s postal address is different from the person’s residential address—the person’s postal address;
(e) if the person is not an individual—the following:
(i) the postal address of the head office of the person;
(ii) the name, position, telephone number, email address and postal address of a contact person for the person;
(iii) a street address for the person;
(f) if the person is a body corporate that is not a foreign person—details of at least one executive officer (or equivalent) of the body corporate, including the officer’s name, telephone number and email address;
(g) if the person is a body corporate that is a foreign person—the details mentioned in paragraph (f) for the body corporate and the name of any Australian agent through which the person conducts business;
(h) if the person is a trust—the name, telephone number, email address and postal address of each trustee;
(i) if the person is a corporation sole—the name and address of the individual who makes up the corporation sole;
(j) if the person is a body politic or local governing body—the name, telephone number, email address and postal address of at least one officeholder of the body politic or local governing body;
(k) if the person is a body established under a law of the Commonwealth, a State or a Territory (other than a general law allowing incorporation as a company or body corporate)—the following:
(i) the name of the legislation establishing the body;
(ii) the date the body was established;
(iii) whether the body is a Commonwealth, State or Territory body.
identifying information, for a facility, means the information required under paragraphs 4.04A(2)(a) to (h).
industry sector has the meaning given in regulation 2.06.
industry specialisation, for an individual, means an industry in respect of which the individual claims specialist knowledge.
international bunker fuel means a fuel that powers an engine of a ship or aircraft and that is supplied for use:
(a) in an aircraft for a flight from a place within Australia to a place outside of Australia; or
(b) in a ship on a voyage from a place within Australia to a place outside of Australia;
whether or not part of the flight or voyage involves a journey between places in Australia.
landfill biogas means a biogas that is derived from the decomposition of biomass in landfill.
landfill facility has the same meaning as in the Safeguard Mechanism Rule.
legacy emissions has the same meaning as in the Safeguard Mechanism Rule.
liquefied aromatic hydrocarbons means hydrocarbons that consist mainly of benzene, toluene or xylene, or mixtures of those substances.
liquefied natural gas means natural gas that is sourced from a process or vessel where the gas is in a liquid state because of pressure and low temperatures.
Note: Natural gas becomes a liquid when chilled to around ‑161 °C.
liquefied petroleum gas means:
(a) liquid propane; or
(b) liquid butane; or
(c) a liquid mixture of propane and butane; or
(d) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(e) a liquid mixture of butane and other hydrocarbons that consists mainly of butane; or
(f) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
listed activity means an activity of one of the following kinds:
(a) record keeping;
(b) communication;
(c) purchasing materials or equipment;
(d) managing the employment, training and payment of employees;
(e) storage (including warehousing) of materials or equipment;
(f) transport of persons or goods of a kind not covered by regulation 2.19;
(g) sales promotion;
(h) cleaning and maintaining buildings and other structures;
(i) maintenance of equipment;
(j) security and surveillance.
Measurement Determination means the National Greenhouse and Energy Reporting (Measurement) Determination 2008.
metal product means aluminium, ferroalloys, iron, steel or any other metal.
methodology determination means a determination made under:
(a) subsection 106(1) of the CFI Act; or
(b) subsection 45(1) of the NR Act; or
(c) subsection 29(1) of the GO Act.
multi‑site cement facility means a facility that is a series of activities that:
(a) are cement production activities; and
(b) form a single undertaking or enterprise in accordance with regulation 2.20A.
municipal materials means non‑biodegradable materials from sources such as domestic households, industry (including the service industries) and hospitals.
natural gas means a substance that:
(a) is in a gaseous state at standard temperature and pressure; and
(b) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(c) consists mainly of methane.
natural gas liquids means liquefied hydrocarbons recovered from natural gas in separation facilities or processing plants, including any of the following:
(a) ethane;
(b) propane;
(c) butane (including normal and iso‑butane);
(d) pentane (including iso‑pentane and pentanes plus).
natural gas transmitted or distributed in a pipeline means natural gas that has been injected into a natural gas transmission pipeline or natural gas distribution pipeline.
network or pipeline facility means a facility that is in an industry sector mentioned in subregulation 2.20(2).
NGER legislation means the following:
(a) the Act;
(b) these Regulations;
(c) the Measurement Determination;
(d) the Audit Determination;
(e) the Auditor Registration Instrument;
(f) the Safeguard Mechanism Rule.
non‑gassy mine has the same meaning as it has in the Measurement Determination.
NR Act means the Nature Repair Act 2023.
NR legislation means any of the following:
(a) the NR Act;
(b) legislative instruments made under the NR Act;
(c) the sections of the Criminal Code mentioned in paragraph (b) of the definition of this Act in section 7 of the NR Act.
overall control has the meaning given in regulation 2.14.
Part 6 audit means any of the following:
(aa) a biodiversity audit;
(a) an ERF audit;
(b) a greenhouse and energy audit;
(ba) a guarantee of origin audit;
(c) a safeguard audit.
personal identification number means a unique number issued by the Regulator to identify a particular person.
petroleum based greases means:
(a) petroleum based greases and their synthetic equivalents; or
(b) oils (including lubricants, fluids and greases) derived from petroleum and their synthetic equivalents, if recycled for use as greases.
petroleum based oils means any of the following:
(a) oils (including lubricants or fluids but not greases) derived from petroleum and their synthetic equivalents;
(b) oils (including lubricants, fluids and greases) derived from petroleum and their synthetic equivalents, if recycled for use as oils.
petroleum coke means a solid substance that:
(a) consists mainly of carbon; and
(b) is derived from the cracking of hydrocarbons in petroleum refining; and
(c) is not refinery coke.
plant condensate means liquid separated in a processing plant from a gaseous hydrocarbon stream by condensation, other than liquefied petroleum gas.
primary fuel or energy commodity means a fuel or energy commodity extracted or captured from natural sources with minimal processing, and includes the fuels and energy commodities mentioned in Schedule 1 as being primary fuels or energy commodities.
production of energy has the meaning given in regulation 2.25.
production variable, for a facility, has the same meaning as in the Safeguard Mechanism Rule.
professional members of the audit team has the meaning given in regulation 6.50.
refinery coke means a solid substance that:
(a) consists mainly of carbon; and
(b) is deposited on a catalyst used in the cracking process in petroleum refining.
Note: Refinery coke is not easily recoverable as a discrete product but is generally removed from the catalyst by using heat in the presence of air.
refinery gases and liquids means gases or liquids that:
(a) are produced during petroleum refining; and
(b) are unrefined products;
(c) are not mentioned in any of items 17 to 26 or 31 to 45 of Schedule 1.
Note: Refinery gases and liquids are produced at a refinery and are usually:
(a) combusted as a source of energy within a refinery; or
(b) refined into saleable petroleum products.
registered biodiversity project has the same meaning as in the NR Act.
registration, for Part 6, means registration as a greenhouse and energy auditor.
registration number means a registration number allocated under subparagraph 6.25(3)(b)(ii).
renewable aviation kerosene means a biofuel that:
(a) is produced through a process such as gasification, Fischer‑Tropsch synthesis, hydrothermal conversions or hydroprocessing; and
(b) consists mainly of alkanes and other hydrocarbons; and
(c) is either or both of the following:
(i) a synthetic blending component within the meaning of the American Society for Testing and Materials Standard ASTM D7566: Standard Specification for Aviation Turbine Fuel Containing Synthesized Hydrocarbons, published by ASTM International, as in force or existing from time to time;
(ii) a synthetic blending component permitted in aviation turbine fuel that meets the requirements set out in the United Kingdom Defence Standard Def Stan 91‑091: Turbine Fuel, Kerosene Type, Jet A‑1; NATO CODE: F‑35; Joint Service Designation: AVTUR, published by UK Defence Standardization, as in force or existing from time to time.
Note 1: In 2023, ASTM D7566 could be:
(a) purchased (in printed or digital form) from http://www.astm.org; or
(b) viewed (in printed form), by appointment, at the Department’s office in Canberra.
Note 2: In 2023, Def Stan 91‑091 could be obtained from http://www.jig.org.
renewable diesel means a biofuel that:
(a) is produced through a process such as gasification, Fischer‑Tropsch synthesis, hydrothermal conversions or hydroprocessing; and
(b) consists mainly of alkane and other hydrocarbons; and
(c) is suitable for use as:
(i) a substitute for diesel oil; or
(ii) a blending component substitute for diesel oil.
renewable energy legislation means:
(a) the Renewable Energy (Electricity) Act 2000; or
(b) the Renewable Energy (Electricity) Regulations 2001.
reporting year means one of the years for which a person must provide a report under Part 3, 3E, 3F or 3G of the Act.
Safeguard Mechanism Rule means the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015.
scope 1 emission has the meaning given by regulation 2.23.
scope 2 emission has the meaning given by regulation 2.24.
secondary fuel or energy commodity means a fuel or energy commodity produced by converting energy from one form (usually a primary fuel or energy commodity) to another form for consumption, and includes the fuels and energy commodities mentioned in Schedule 1 as being secondary fuels or energy commodities.
single site means a single physical area that can include a series of geographical locations in close proximity to one another.
Note: Examples of single sites include factories, mills and a network of mines in close proximity.
sludge biogas means the gas derived from the anaerobic fermentation of biomass and solid waste from sewage and animal slurries and that is combusted to produce heat and electricity.
source has the same meaning as in the Measurement Determination.
sub‑bituminous coal means coal having a gross specific energy of:
(a) 19.00–23.99 megajoules per kilogram on an ash‑free moist basis; or
(b) if the crucible swelling number is 0 or 1/2—19.00–26.49 megajoules per kilogram on an ash‑free moist basis.
sulphite lyes means a fuel that is an alkaline spent liquor resulting from the production of sulphate or soda pulp during the manufacture of paper.
transport facility means a facility that is in an industry sector listed in subregulation 2.19(3).
United Nations Framework Convention on Climate Change or UNFCCC has the same meaning as it has in the Measurement Determination.
unprocessed natural gas means a substance that:
(a) is in a gaseous state at standard temperature and pressure; and
(b) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(c) consists mainly of methane; and
(d) has not been injected into a natural gas transmission pipeline or natural gas distribution pipeline; and
(e) is not compressed natural gas, liquefied natural gas or coal seam methane.
waste mix types means any of the following:
(a) food;
(b) paper and paper board;
(c) textiles;
(d) garden and park;
(e) wood and wood waste;
(f) sludge;
(g) nappies;
(h) rubber and leather;
(i) inert waste (including concrete, metal, plastic and glass).
waxes means waxes that:
(a) are aliphatic hydrocarbons; and
(b) have a crystalline structure; and
(c) are colourless, odourless and translucent; and
(d) have a melting point above 45 degrees Celsius.
Note: A number of expressions used in these Regulations are defined in the Act, including the following:
(a) biodiversity audit;
(b) ERF audit;
(c) controlling corporation;
(d) foreign person;
(e) greenhouse and energy audit;
(f) greenhouse gas project;
(g) group;
(h) group entity;
(ha) guarantee of origin audit;
(i) member;
(j) official of the Regulator;
(ja) person;
(k) Register;
(l) registered greenhouse and energy auditor;
(m) Regulator;
(ma) safeguard audit;
(n) subsidiary.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
These Regulations are the National Greenhouse and Energy Reporting Regulations 2008.
In these Regulations:
ABN or Australian Business Number has the meaning given by section 41 of the A New Tax System (Australian Business Number) Act 1999.
ACN has the meaning given by section 9 of the Corporations Act 2001.
Act means the National Greenhouse and Energy Reporting Act 2007.
affected group entity: a group entity of a controlling corporation is an affected group entity of the controlling corporation for a financial year if the circumstances in one or more of the following paragraphs exist, or are likely to exist, in relation to the group entity during the financial year:
(a) the controlling corporation’s group meets a threshold for the financial year under paragraph 13(1)(a), (b) or (c) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility for at least part of the financial year;
(b) the controlling corporation’s group meets a threshold for the financial year under paragraph 13(1)(d) of the Act and the group entity, or a subsidiary of the group entity, has operational control of a facility the operation of which during the financial year causes the group to meet the threshold;
(c) the controlling corporation makes an application under section 14 of the Act during the financial year and the group entity, or a subsidiary of the group entity, is undertaking or is proposing to undertake a greenhouse gas project to which the application relates.
alternative audit means an audit that has not been carried out under the Act, the CFI Act, the GO Act or the NR Act but that is, in the opinion of the Regulator, comparable to any of the following:
(aa) a biodiversity audit;
(a) an ERF audit;
(b) a greenhouse and energy audit;
(ba) a guarantee of origin audit;
(c) a safeguard audit.
anthracite means coal having a volatile matter of less than 14.0% on a dry ash‑free basis.
ANZSIC division means a division identified by an alpha character published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ANZSIC industry classification and code means an industry classification and code for that classification published in the Australian and New Zealand Standard Industrial Classification (ANZSIC), 2006.
ARBN has the meaning given by section 9 of the Corporations Act 2001.
Audit Determination means the National Greenhouse and Energy Reporting (Audit) Determination 2009.
Note: The determination is made under subsection 75(1) of the Act.
audited body means a person in respect of whose compliance with the Act, the regulations, the CFI Act, the GO Act or the NR Act a Part 6 audit is to be, or is being, carried out.
auditor registration instrument means the legislative instrument made by the Regulator under regulation 6.72.
audit team leader has the meaning given:
(a) for a greenhouse and energy audit or a safeguard audit—in the Act; or
(b) for an ERF audit—in the CFI Act; or
(c) for a biodiversity audit—in the NR Act; or
(d) for a guarantee of origin audit—in the GO Act.
audit team member, in relation to a Part 6 audit, means a person assisting the audit team leader to carry out the audit.
Australian Statistician is the person referred to in subsection 5(2) of the Australian Bureau of Statistics Act 1975.
biodiesel means a biofuel that:
(a) is produced by esterification of oils derived from biomass; and
(b) consists mainly of esters; and
(c) is suitable for use as a blending component substitute for diesel oil.
biofuel means a liquid fuel derived or recovered from biomass.
biogas means a gaseous fuel derived or recovered from biomass.
biogas upgrading means the process by which biogas is refined and stripped of impurities to produce biomethane, including, but not limited to, one or more of the following:
(a) pre‑treatment processing of biogas;
(b) the drying or scrubbing of biogas;
(c) post‑treatment processing or compression of the biomethane produced by the refining process.
biomass means non‑fossilised and biodegradable organic material originating from plants, animals and micro‑organisms, and includes:
(a) products, by‑products, residues and waste from industry, including the agriculture and forestry industries; and
(b) non‑fossilised and biodegradable organic components of commercial and industrial, construction and demolition, and municipal waste.
biomethane means a high‑methane content gas that is:
(a) produced by biogas upgrading; and
(b) suitable for use as a natural gas substitute.
bituminous coal means coal having:
(a) a volatile matter of not less than 14.0% on a dry ash‑free basis; and
(b) gross specific energy of either:
(i) not less than 26.50 megajoules per kilogram on an ash‑free moist basis; or
(ii) not less than 24.00 megajoules per kilogram on an ash‑free moist basis if the crucible swelling number is not less than one.
blast furnace gas means the gas that occurs as a result of operating a blast furnace.
brown coal means coal having a gross specific energy of less than 19.00 megajoules per kilogram on an ash‑free moist basis.
captured for combustion, in relation to gas, means a gas that is captured and:
(a) combusted to produce useable heat or electricity; or
(b) injected into a pipeline.
carbon dioxide equivalence or CO2‑e has the meaning given in section 7 of the Act and regulation 2.02.
Category 1 auditor means a registered greenhouse and energy auditor who is registered as a Category 1 auditor under subregulation 6.25(3).
Category 2 auditor means a registered greenhouse and energy auditor who is registered as a Category 2 auditor under subregulation 6.25(3).
cement production activities has the meaning given by regulation 2.20A.
CFI Act means the Carbon Credits (Carbon Farming Initiative) Act 2011.
CFI legislation means:
(a) the CFI Act; and
(b) any legislative instrument made under the CFI Act.
chemical product includes adipic acid, ammonia, carbide, nitric acid, soda ash, synthetic rutile or titanium dioxide.
chemical product containing carbon means 1 of the following:
(a) polyethylene;
(b) polypropylene;
(c) BR or SBR rubber;
(d) styrene;
(e) carbon black.
CO2 means carbon dioxide.
CO2‑e: see carbon dioxide equivalence.
coal briquette means an agglomerate formed by compacting a coal particulate material in a briquette press, with or without added binder material.
coal coke means a solid product obtained from the carbonisation of coal at a high temperature and includes coke oven coke, coke breeze, foundry coke, retort coke and coal char.
coal mine waste gas means a substance that:
(a) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(b) is:
(i) drained from:
(A) a coal mine that is covered by a lease (however described) that authorises coal mining; or
(B) a closed coal mine that is, or was, covered by a lease (however described) that authorises, or authorised, coal mining; or
(ii) conveyed in a ventilation air shaft or duct to the surface of a mine mentioned in subparagraph (i); and
(c) has not been injected into a natural gas transmission pipeline or natural gas distribution pipeline.
coal seam methane means a substance that:
(a) consists of:
(i) naturally occurring hydrocarbons; or
(ii) a naturally occurring mixture of hydrocarbons and non‑hydrocarbons; and
(b) consists mainly of methane; and
(c) is drained from a coal seam; and
(d) is not coal mine waste gas; and
(e) has not been injected into a natural gas transmission pipeline or natural gas distribution pipeline.
coal tar means the tar that results from the destructive distillation of bituminous coal or the low temperature carbonization of brown coal.
COD or chemical oxygen demand means the total material available for chemical oxidation (both biodegradable and non‑biodegradable) measured in tonnes.
Code of Conduct means the principles set out in regulation 6.46.
cogeneration process means a process that combines the generation of heat and power to produce electricity and another product within one integrated production process.
coke oven gas means the gas that is a by‑product in the production of coke or iron and steel.
coking coal means coal that is used to produce coke.
compressed natural gas means natural gas that is sourced from a vessel (other than a pipeline) where the gas is contained in a gaseous state and compressed to more than 18 megapascals.
conflict of interest situation has the meaning given by regulation 6.49.
consumption of energy has the meaning given in regulation 2.26.
crude oil includes field condensates.
decommissioned underground mine means an underground coal mine where the following activities have ceased to occur and are not expected to occur in the future:
(a) coal production;
(b) active mine ventilation, including the operation of ventilation fans at the mine.
dry wood means wood that:
(a) has a moisture content of 20% or less if the moisture content is calculated on a wet basis; and
(b) is combusted to produce heat or electricity.
eligible facility has the same meaning as in the Safeguard Mechanism Rule.
eligible offsets project has the same meaning as in the CFI Act.
eligible referee has the meaning given by regulation 6.18.
energy has the meaning given in regulation 2.03.
energy content factor has the meaning given in the Measurement Determination.
engage in audit activity has the meaning given by regulation 6.48.
facility of the corporation: if a corporation is required, under Part 3, 3E or 3F of the Act, to report about a facility, the facility is a facility of the corporation.
facility specific emission factor, for a source for a facility, is the parameter in the equation that determines the rate of emissions for the facility estimated in accordance with method 2, 3 or 4 for the source in the Measurement Determination.
feedstock means a substance that is converted by a chemical process into another substance that is not a greenhouse gas.
field condensate means a mixture of lower molecular weight hydrocarbons that are recovered from an oil or gas field at surface separation facilities at or near the field.
fuel oil has the meaning given in section 3 of the Excise Tariff Act 1921.
gassy mine has the same meaning as it has in the Measurement Determination.
GO Act means the Future Made in Australia (Guarantee of Origin) Act 2024.
GO legislation means any of the following:
(a) the GO Act;
(b) the instruments mentioned in paragraphs (a) and (b) of the definition of this Act in section 5 of the GO Act;
(c) the sections of the Criminal Code mentioned in subparagraph 125(1)(b)(ii) of the GO Act.
green and air dried wood means wood that:
(a) has a moisture content of more than 20% if the moisture content is calculated on a wet basis; and
(b) is combusted to produce heat or electricity.
grid‑connected electricity generator has the same meaning as in the Safeguard Mechanism Rule.
identifying details, for an entity, means:
(a) the entity’s ABN; or
(b) if the entity does not have an ABN—its ACN; or
(c) if the entity does not have an ABN or ACN—its ARBN; or
(d) if the entity does not have an ABN, ACN or ARBN—the following:
(i) any other unique number issued to the entity for the purpose of identifying the entity;
(ii) the entity’s name (and any business name or trading name, if different);
(iii) the entity’s street address.
identifying information, for a person, means the following information:
(a) the person’s name (and any business name or trading name, if different);
(b) the person’s identifying details (if any);
(c) a statement about whether the person is an individual, a body corporate, a trust, a corporation sole, a body politic or a local governing body;
(d) if the person is an individual—the following:
(i) the person’s telephone number, email address and residential address;
(ii) if the person’s postal address is different from the person’s residential address—the person’s postal address;
(e) if the person is not an individual—the following:
(i) the postal address of the head office of the person;
(ii) the name, position, telephone number, email address and postal address of a contact person for the person;
(iii) a street address for the person;
(f) if the person is a body corporate that is not a foreign person—details of at least one executive officer (or equivalent) of the body corporate, including the officer’s name, telephone number and email address;
(g) if the person is a body corporate that is a foreign person—the details mentioned in paragraph (f) for the body corporate and the name of any Australian agent through which the person conducts business;
(h) if the person is a trust—the name, telephone number, email address and postal address of each trustee;
(i) if the person is a corporation sole—the name and address of the individual who makes up the corporation sole;
(j) if the person is a body politic or local governing body—the name, telephone number, email address and postal address of at least one officeholder of the body politic or local governing body;
(k) if the person is a body established under a law of the Commonwealth, a State or a Territory (other than a general law allowing incorporation as a company or body corporate)—the following:
(i) the name of the legislation establishing the body;
(ii) the date the body was established;
(iii) whether the body is a Commonwealth, State or Territory body.
identifying information, for a facility, means the information required under paragraphs 4.04A(2)(a) to (h).
industry sector has the meaning given in regulation 2.06.
industry specialisation, for an individual, means an industry in respect of which the individual claims specialist knowledge.
international bunker fuel means a fuel that powers an engine of a ship or aircraft and that is supplied for use:
(a) in an aircraft for a flight from a place within Australia to a place outside of Australia; or
(b) in a ship on a voyage from a place within Australia to a place outside of Australia;
whether or not part of the flight or voyage involves a journey between places in Australia.
landfill biogas means a biogas that is derived from the decomposition of biomass in landfill.
landfill facility has the same meaning as in the Safeguard Mechanism Rule.
legacy emissions has the same meaning as in the Safeguard Mechanism Rule.
liquefied aromatic hydrocarbons means hydrocarbons that consist mainly of benzene, toluene or xylene, or mixtures of those substances.
liquefied natural gas means natural gas that is sourced from a process or vessel where the gas is in a liquid state because of pressure and low temperatures.
Note: Natural gas becomes a liquid when chilled to around ‑161 °C.
liquefied petroleum gas means:
(a) liquid propane; or
(b) liquid butane; or
(c) a liquid mixture of propane and butane; or
(d) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(e) a liquid mixture of butane and other hydrocarbons that consists mainly of butane; or
(f) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
listed activity means an activity of one of the following kinds:
(a) record keeping;
This is an opening excerpt, not the complete document.