Carbon Credits (Carbon Farming Initiative—Estimation of Soil Organic Carbon Sequestration Using Measurement and Models) Methodology Determination 2021 (Cth)
Carbon Credits (Carbon Farming Initiative—Estimation of Soil Organic Carbon Sequestration using Measurement and Models) Methodology Determination 2021
I, Angus Taylor, Minister for Industry, Energy and Emissions Reduction, make the following legislative instrument.
Dated: 1 December 2021
Angus Taylor
Minister for Industry, Energy and Emissions Reduction
Contents
Part 1—Preliminary 7
1 Name 7
2 Commencement 7
3 Authority 7
4 Duration 7
5 Definitions 7
6 References to factors and parameters from external sources 13
Part 2—Soil carbon projects 14
7 Soil carbon projects 14
Part 3—Project requirements 16
Division 1—General 16
8 General 16
9 Project area and eligible land 16
10 Activities to be conducted 17
11 Activities not to be conducted 18
12 Restricted activities 19
13 Land management strategy 21
14 Information to be included in applications relating to the project 22
15 Operation of soil carbon projects 23
Division 2—Additionality 24
16 Newness requirement 24
Part 4—Net abatement amount 25
Division 1—Preliminary 25
17 Operation of this Part 25
18 Overview of gases accounted for in abatement calculations 25
Division 2—Calculation of net abatement amount—general 26
19 Overview 26
20 The net abatement amount, A 26
21 The net abatement amount for a project area for a non-transferring project, APA 27
22 The net abatement amount for a project area for a transferring project, APA 28
26 The total emissions for a project area for a project, 31
Part 5—Reporting, record-keeping, notification and monitoring requirements 33
Division 1—Offsets report requirements 33
31 Operation of this Division 33
32 Information that must be included in offsets reports 33
Division 2—Notification requirements 36
33 Operation of this Division 36
34 Notification requirements 36
Division 3—Record‑keeping requirements 37
35 Operation of this Division 37
36 Record‑keeping requirements 37
Division 4—Monitoring requirements 38
37 Operation of this Division 38
38 Monitoring requirements 38
39 Project monitoring—livestock 41
40 Project monitoring—assumed baseline for livestock 41
41 Project monitoring—land management strategy 41
42 Consequences of not meeting requirement to monitor certain parameters 41
Part 6—Partial reporting 43
43 Partial reporting 43
Part 7—Calculation of Emissions 44
Division 1—Preliminary 44
44 Simplified outline of this Part 44
45 Definitions 44
46 Application of this Part to CEAs and emissions accounting areas in a project area 44
Division 2—Calculating average annual baseline emissions for a project area 45
47 Average annual baseline emissions for a project area 45
48 Livestock emissions—if historical stock rate data is known 45
49 Livestock emissions—if historical stock rate data is not known 46
50 Synthetic fertiliser emissions 47
51 Lime emissions 48
52 Residue, tillage and soil landscape modification emissions 48
53 Irrigation energy emissions 52
Division 3—Calculating average annual project emissions for a project area 54
54 Average annual project emissions for a project area 54
55 Livestock emissions 54
56 Synthetic fertiliser emissions 55
57 Lime emissions 55
58 Residue, tillage and soil landscape modification emissions 56
Division 4—Calculating change in emissions 62
60 Change in project emissions from baseline in a reporting period 62
Schedule 1—Measurement-only approach to estimating soil organic carbon sequestration 63
Division 1—Preliminary 63
1 Simplified outline of this Schedule 63
2 Definitions 63
3 What is a sample? 64
Division 2—Operation of a soil carbon project using a measurement-only approach under this Schedule 65
4 Steps involved in accounting for a soil carbon project 65
5 Carbon estimation areas (CEAs), exclusion areas and emissions accounting areas 65
6 Sampling design 67
7 Sampling 67
8 Sample analysis 68
Division 3—Working out the change in soil organic carbon stock for a CEA 69
9 Working out the change in soil organic carbon stock for a CEA 69
Division 4—Working out the soil organic carbon stock and sampling variance for a CEA 71
10 Working out the soil organic carbon stock for a CEA and sampling variance 71
Subdivision 1—Working out the soil organic carbon stock in a sample using an equivalent soil mass for a CEA 71
11 Steps for working out the soil organic carbon stock in a sample 71
12 Determining Equivalent Soil Mass (ESM) from the soil masses derived during the baseline sampling round 71
13 Working out the soil organic carbon stock in each layer 72
Subdivision 2—Working out the soil organic carbon stock and variance for a CEA where both compositing of cores across strata and equal area stratification are used 74
14 Application of this Subdivision 74
15 Mean soil organic carbon stock in a CEA 74
16 Sampling variance of the mean soil organic carbon stock within a CEA 74
17 Total soil organic carbon stock for a CEA 75
18 Sampling variance of the total soil organic carbon stock for a CEA 75
Subdivision 3—Working out the soil organic carbon stock and sampling variance for a CEA in all circumstances other than when compositing of cores is across equal area strata 75
19 Application of this Subdivision 75
20 Mean soil organic carbon stock in a stratum 76
21 Sampling variance of the mean soil organic carbon stock within a stratum 76
22 Mean soil organic carbon stock in a CEA 76
23 Sampling variance of the mean soil organic carbon stock within a CEA 77
24 Total soil organic carbon stock for a CEA 77
25 Sampling variance of the soil organic carbon stock for a CEA 78
Division 5—Working out the creditable change in soil organic carbon stock for a CEA 79
26 Working out the creditable change in soil organic carbon stock in a CEA for a reporting period 79
27 Change in carbon stock between sampling rounds 79
28 Standard error for change in soil organic carbon stock 79
29 Degrees of freedom for a CEA between sample rounds 80
30 Degrees of freedom associated with a sampling round () for a CEA where composite samples were collected across equal area strata 80
31 Degrees of freedom associated with a sampling round () for all other cases 81
32 Change in soil organic carbon stock in the CEA with a specified probability of exceedance for a reporting period 81
Schedule 2—Hybrid approach to estimating soil organic carbon sequestration 83
Division 1—Preliminary 83
1 Simplified outline of this Schedule 83
2 Definitions 84
3 What is a sample? 85
Division 2—Operation of a soil carbon project under this Schedule 86
Subdivision 1—Operation of Division 86
4 Operation of a soil carbon project 86
Subdivision 2—Project accounting 86
5 Steps involved in accounting for a soil carbon project 86
6 Carbon estimation areas (CEAs), exclusion areas and emissions accounting areas 87
7 Sampling design 88
8 Sampling 89
9 Sample analysis 89
Division 3—Working out the change in soil organic carbon stock for a CEA 90
10 Working out the change in soil organic carbon stock for a CEA 90
Division 4—Working out the soil organic carbon stock and sampling variance for a CEA 92
Subdivision 1—Area, soil mass and estimation approaches for the calculation of soil organic carbon stock and sampling variance for a CEA 92
11 Working out the soil organic carbon stock for a CEA 92
12 Working out the sampling variance of soil organic carbon stock for a CEA 92
13 Determining Equivalent Soil Mass (ESM) from the sampled soil masses derived during the baseline sampling round 92
14 Approaches for estimating mean soil organic carbon stock and its sampling variance and degrees of freedom in a CEA 94
Subdivision 2—Measurement-based soil organic carbon stock estimation and its sampling variance for the CEA for each estimation event 95
15 Working out the soil organic carbon stock of each sample in each layer 95
16 Mean soil organic carbon stock in a stratum 96
17 Area-weighted mean soil organic carbon stock in a CEA 97
18 Sampling variance of the mean soil organic carbon stock within a stratum 97
19 Sampling variance of the mean soil organic carbon stock within a CEA 97
20 Degrees of freedom for the sampling variance of the mean soil organic carbon stock within a CEA 98
Subdivision 3—Model-only soil organic carbon stock estimation and its sampling variance for the CEA for each estimation event 99
21 Working out the modelled soil organic carbon stock in each layer of each stratum 99
22 Mean modelled soil organic carbon stock in a CEA 101
23 Extrapolated bias-adjustment of the modelled soil organic carbon stock within a CEA 101
24 Extrapolated estimate of the sampling variance of mean carbon stocks in the CEA 101
25 Degrees of freedom for the sampling variance of the mean soil organic carbon stock within a CEA 102
Subdivision 4—Model-assisted soil organic carbon stock estimation and its sampling variance in the CEA for each estimation event 102
26 Application of this subdivision 102
27 Working out the modelled soil organic carbon stock in each layer of each stratum 102
28 Mean modelled soil organic carbon stock in a CEA 104
29 Working out the modelled soil organic carbon stock for each model-validation site 104
30 Mean modelled soil organic carbon stock for each model-validation site in a stratum 106
31 Working out the soil organic carbon stock of each model-validation site in each layer 106
32 Mean soil organic carbon stock in a stratum from model-validation samples 108
33 Area-weighted mean soil organic carbon stock in a CEA from model-validation samples 108
34 Variance of the mean soil organic carbon stock within a stratum from model-validation samples 109
35 Variance of the mean soil organic carbon stock within a CEA from model-validation samples 109
36 Sampling fraction in each stratum 109
37 Sampling density weighting in each stratum 110
38 Area-weighted mean of the modelled carbon stocks at sample sites 110
39 Regression coefficient for the modelled and sampled carbon stocks in the CEA 111
40 Regression estimate of carbon stocks in the CEA 111
41 Variance of the modelled soil organic carbon stock within a stratum 112
42 Covariance of the sampled and modelled soil organic carbon stocks in each stratum 112
43 Regression estimate of sampling variance of mean carbon stocks within a stratum 113
44 Regression estimate of sampling variance of mean carbon stocks in the CEA 113
45 Degrees of freedom for the regression estimate of sampling variance of mean carbon stocks in the CEA 114
46 Bias of the carbon stock estimation in the CEA 114
47 Correlation of the sampled and modelled soil organic carbon stocks for the CEA 115
48 Fraction of sampling variance in the CEA 115
Division 5—Working out the creditable change in soil organic carbon stock for a CEA 117
49 Working out the creditable change in soil organic carbon stock in a CEA for a reporting period 117
50 Change in carbon stock between estimation events 117
51 Standard error for change in soil organic carbon stock 117
52 Degrees of freedom for a CEA between estimation events 118
53 Change in soil organic carbon stock in the CEA with a specified probability of exceedance for a reporting period 118
Part 1—Preliminary
1 Name
This is theCarbon Credits (Carbon Farming Initiative—Estimation of Soil Organic Carbon Sequestration using Measurement and Models) Methodology Determination 2021.
2 Commencement
This determination commences on the day after it is registered.
3 Authority
This determination is made under subsection 106(1) of the Carbon Credits (Carbon Farming Initiative) Act 2011.
4 Duration
This determination remains in force for the period that:
(a) begins when this instrument commences; and
(b) ends on the day before this instrument would otherwise be repealed under subsection 50(1) of the Legislation Act 2003.
5 Definitions
In this determination:
2014 methodology determination means the Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014, or a version of that determination applicable to a project in accordance with sections 125, 126, 127 or 130 of the Act.
2015 methodology determination means the Carbon Credits (Carbon Farming Initiative—Estimating Sequestration of Carbon in Soil Using Default Values) Methodology Determination 2015.
2018 methodology determination means the Carbon Credits (Carbon Farming Initiative—Measurement of Soil Carbon Sequestration in Agricultural Systems) Methodology Determination 2018, or a version of that determination applicable to a project in accordance with sections 125, 126, 127 or 130 of the Act.
Act means the Carbon Credits (Carbon Farming Initiative) Act 2011.
bare fallow, in relation to land, means land that is not seeded and has less than 40% ground cover for 3 months or longer.
baseline nominated soil depth means the nominated depth of soil in the baseline sampling round under subsection 7(1) of Schedule 1 or, as applicable pursuant to section 15, subsection 8(1) of Schedule 2.
baseline period means the 5 years immediately before the section 22 application or section 29 application relating to the project area.
baseline sampling round—see paragraph 4(1)(b) of Schedule 1 or, as applicable pursuant to section 15, subparagraph 5(2)(a)(i) of Schedule 2.
biochar means organic material (other than tyres or rubber products) that has undergone a pyrolysis or gasification process.
CEA—see subsection 5(1) of Schedule 1 or, as applicable pursuant to section 15, subsection 6(1) of Schedule 2.
CFI Regulations means the Carbon Credits (Carbon Farming Initiative) Regulations 2011.
CFI Rule means the Carbon Credits (Carbon Farming Initiative) Rule 2015.
clearing means the conversion of land with forest cover to land without forest cover through the destruction of trees or saplings by intentional burning, mechanical or chemical means.
cover crop means a crop that is planted for the purposes of improving the soil by providing ground cover.
cropping means using land to grow agricultural crops for commercial purposes.
Note: Cropping includes growing woody horticulture such as vines in vineyards but does not include planting forests.
CO2-e means carbon dioxide equivalent.
designated waste-stream means an organic waste-stream from one of the following:
(a) intensive animal production;
(b) food processing;
(c) manufacturing;
Note: Manufacturing includes fibre processing.
(d) sawmill residue;
(e) municipal or commercial waste collection processes.
Note: Paragraph (e) includes collection processes involving human effluent.
de-stocked: an area of land under pasture is considered destocked if land which is permanent pasture, or pasture for a period of at least 2 years, is never grazed, nor intended to be grazed, by production livestock.
eligible land—see subsection 9(1).
eligible management activity—see subsection 7(2).
emissions accounting area—see subsection 5(6) of Schedule 1 or, as applicable pursuant to section 15, subsection 6(6) of Schedule 2.
estimation event—see section 2 of Schedule 2.
exclusion area—see subsection 5(5) of Schedule 1 or, as applicable pursuant to section 15, subsection 6(5) of Schedule 2.
fertiliser means any synthetic or non-synthetic substance that supplies key chemical elements to plants and soils to enhance plant growth and the fertility of soils.
first estimation event—see section 2 of Schedule 2.
forest cover: an area of land has forest cover if:
(a) the land has an area of at least 0.2 of a hectare; and
(b) the land has trees that:
(i) are 2 metres or more in height; and
(ii) provide crown cover of at least 20% of the land.
forest potential: an area of land has forest potential if:
(a) the land has an area of at least 0.2 of a hectare; and
(b) the land has trees that, having regard to the location and characteristics of the land, are reasonably likely to:
(i) reach 2 metres or more in height; and
(ii) provide crown cover of at least 20% of the land.
gypsum means a product which is mainly composed of calcium sulfate dihydrate (CaSO4·2H2O) and is used to manage soil sodicity or magnesic properties, or improve the structure of sodic clay soils.
hypersulfidic material has the meaning given by the Australian Soil Classification (Second Edition) published by the Commonwealth Scientific and Industrial Research Organisation in 2016.
Note: In 2021, the second edition of the Australian Soil Classification could be accessed from with the glossary available at efficiency savings means improvements to the efficiency of irrigated water that:
(a) if the date on which the section 27 declaration of a project was made was on or after 30 August 2021—result from improving the efficiency of one or both of the following:
(i) on-farm irrigation infrastructure located within the project area;
(ii) management practices within the project area.
(b) if the date on which the section 27 declaration of a project was made was before 30 August 2021—result from improving the efficiency of one or both of the following:
(i) on-farm irrigation infrastructure;
(ii) management practices.
land management strategy—see subsection 13(1).
last estimation event—see section 2 of Schedule 2.
lime means a product which is mainly comprised of calcium carbonate (CaCO3) or calcium magnesium carbonate (CaMg(CO3)2), or both, and which is used to manage acidity in agricultural soils.
Note: Calcium magnesium carbonate is commonly known as dolomite.
maintain: maintaining a land management activity at a point in time includes the circumstance where a completed land management activity has a continuing impact on the storage of additional soil organic carbon in the land at that point in time.
material deficiency means a concentration or availability of one or more nutrients in the soil, where the concentration or availability limits plant growth to materially less than could otherwise have been achieved in that location.
National Inventory Report means the report of that name produced by Australia in fulfilment of its obligations under the Climate Change Convention and the Kyoto Protocol, as in force from time to time.
Note: In 2021, the National Inventory Report could be accessed from forest has the meaning given to it in the CFI Regulations.
net abatement amount, for an eligible offsets project in relation to a reporting period, means the carbon dioxide equivalent net abatement amount for the project in relation to the reporting period for the purposes of paragraph 106(1)(c) of the Act (see also section 20 of this determination).
new irrigation means new or additional irrigation applied to land in a project area for a project using water obtained through irrigation efficiency savings made after the date on which the section 27 declaration of the project was made.
NGER Act means the National Greenhouse and Energy Reporting Act 2007.
NGER Measurement Determination means the applicable determination made under subsection 10(3) of the NGER Act.
non-transferring project means a soil carbon project that is not a transferring project.
non-synthetic fertiliser means any biologically-derived solid or liquid substance that:
(a) where relevant—must be applied in accordance with the laws and regulations of the relevant State, Territory or local government; and
(b) is used to do at least one of the following:
(i) supply nutrients to plants and soils;
(ii) enhance plant growth and soil fertility;
(iii) add or stimulate microbial or other life in soils; and
(c) contains more than 5% organic content by weight; and
(d) does not include:
(i) non‑biodegradable substances, such as plastics, rubber or coatings; or
(ii) biochar.
nutrient includes trace minerals, macro-nutrients (such as nitrogen, phosphorus, potassium and sulphur) and micro-nutrients.
organosol means soil containing more than 10% organic carbon within the upper 30 centimetres of the soil profile.
pasture means land that is under any combination of perennial grasses, annual grasses, or legumes, and on which production livestock is raised.
permanence obligation period, in relation to a soil carbon project, means the period from the declaration of the project until the last day the Regulator could issue a notice to relinquish Australian carbon credit units under Division 3 of Part 7 of the Act.
permanent pasture means agricultural land that is:
(a) continuously under pasture, including perennials and annual grasses and legumes; and
(b) not bare fallowed.
previous soil method—see subsection 9(6).
project means a soil carbon project.
production livestock means livestock managed for production purposes and from which commercial products or services are derived.
qualified person—see subsection 13(8).
relevant landholder, in relation to a land management strategy, means any person other than the project proponent who, whether by reason of ownership or otherwise, has operational control of land that is covered by the land management strategy.
responsible landholder means any person who, whether by reason of ownership or otherwise, has operational control, of the relevant land.
restricted non-synthetic fertiliser means a non-synthetic fertiliser that includes more than 5% organic matter by weight that does not satisfy one of the following:
(a) the organic matter previously formed part of a designated waste-stream;
(b) the organic matter is sourced from within a CEA that is part of the project.
Note: State, Territory or local government laws and/or regulations may apply to the use of restricted non-synthetic fertilisers.
sampling round means soil sampling conducted during a finite period to develop an estimate of soil organic carbon stocks at a particular point in time.
section 22 application, in relation to an eligible offsets project, means the application under section 22 of the Act for the declaration of the project as an eligible offsets project.
section 27 declaration, in relation to an eligible offsets project, means the declaration under section 27 of the Act that the project is an eligible offsets project.
section 29 application, in relation to an area of land, means an application made under regulations or legislative rules made for the purposes of section 29 of the Act to vary a section 27 declaration in relation to the area.
section 128 application, in relation to an eligible offsets project, means a request under subsection 128(1) of the Act to approve the application of this methodology determination to the project with effect from the start of a reporting period.
soil amendment means a substance to improve the health or quality of soil, such as fertiliser, recycled organic materials, lime or gypsum.
soil carbon project—see subsection 7(3).
soil core means a discrete portion of soil that has been extracted with a coring device, and includes the gravel and fine fraction.
soil landscape modification activity—see subsection 7(4).
soil organic carbon means the carbon contained within soil organic matter.
specified probability of exceedance means the probability of exceedance set out in the Supplement.
stratum means an area in a carbon estimation area.
stubble means the residue remaining on the soil surface after a crop has been harvested and prior to application of any management practice that incorporates the residues into the soil.
structure means an object that is made of several parts, that prevents pasture or cropping from occurring underneath more than 5% of the ground area of the object.
Note: This definition omits solar panels or other structures under which agricultural activities may still occur.
Supplement means the document entitled ‘The Supplement—for Estimation of Soil Organic Carbon Sequestration Using Measurement and Models’, as in force from time to time and available from the Regulator’s website.
Note: In 2021 the Supplement could be viewed on the Clean Energy Regulator’s website ( fertiliser means any synthetic substance that:
(a) is used to supply nutrients to plants and soils to enhance plant growth and the fertility of soils; and
(b) where relevant—must be applied to the surface of, or incorporated into, agricultural soils in accordance with the laws of the relevant State, Territory or local government; and
(c) does not include biochar; and
(d) does not contain more than 5% organic matter by weight.
thinning in relation to land, means the removal of woody biomass (whether dead or alive) from the land.
tillage means any form of mechanical preparation of the soil.
transferring project means a soil carbon project to which this determination applies as a result of an approval under section 130 of the Act.
wetlands has the meaning given in the CFI Regulations.
Note: Other words and expressions used in this determination have the meaning given by the Act. These terms include:
25‑year permanence period project
100‑year permanence period project
Australian carbon credit unit
carbon dioxide equivalent
crediting period
Climate Change Convention
eligible carbon abatement
eligible offsets project
emission
greenhouse gas
Kyoto Protocol
offsets project
offsets report
project
project area
project proponent
regional natural resource management plan
Regulator
reporting period
sequestration offsets project
6 References to factors and parameters from external sources
(1) If a calculation in this determination includes a factor or parameter that is defined or calculated by reference to another instrument or writing, the factor or parameter to be used for a reporting period is the factor or parameter referred to in, or calculated by reference to, the instrument or writing as in force at the end of the reporting period.
(2) Subsection (1) does not apply if:
(a) this determination specifies otherwise; or
(b) it is not possible to define or calculate the factor or parameter by reference to the instrument or writing as in force at the end of the reporting period.
Part 2—Soil carbon projects
7 Soil carbon projects
(1) For paragraph 106(1)(a) of the Act, this determination applies to a sequestration offsets project that:
(a) involves the sequestration of carbon in soil in an agricultural system through carrying out one or more eligible management activities; and
(b) can reasonably be expected to result in eligible carbon abatement; and
(c) has its project area within Australia, excluding the external territories.
(2) For this determination, a management activity is an eligible management activity if it:
(a) involves one of the following land management activities:
(i) applying nutrients to the land in the form of a synthetic or non-synthetic fertiliser to address a material deficiency;
Note: This may include, but is not limited to, use of compost or manure.
(ii) applying lime or other ameliorants to remediate acid soils;
(iii) applying gypsum to manage sodic or magnesic soils;
(iv) undertaking new irrigation;
(v) re-establishing or rejuvenating a pasture by seeding or pasture cropping;
(vi) establishing, and permanently maintaining, a pasture where there was previously no or limited pasture, such as on cropland or bare fallow;
(vii) altering the stocking rate, duration or intensity of grazing (or any combination of such activities) to promote soil vegetation cover or improve soil health, or both;
(viii) retaining stubble after a crop is harvested;
(ix) converting from intensive tillage practices to reduced or no tillage practices;
(x) modifying landscape or landform features to remediate land;
Note: This may include, but is not limited to, practices implemented for erosion control, surface water management, drainage/flood control, or alleviating soil compaction. Practices may include controlled traffic farming, deep ripping, water ponding or other means.
(xi) using mechanical means to add or redistribute soil through the soil profile;
Note: This may include, but is not limited to, clay delving, clay spreading or inversion tillage.
(xii) using legume species in cropping or pasture systems;
(xiii) using a cover crop to promote soil vegetation cover or improve soil health, or both; and
(b) is an improvement on the land management activities conducted in the agricultural system during the baseline period such that:
(i) at least one of the land management activities is new or materially different from the land management activities conducted during the baseline period; and
(ii) more carbon can reasonably be expected to be sequestered in that system as a result of carrying out that land management activity; and
Note: Paragraph (2)(b) is not intended to limit activities that may sequester carbon in soil, but to ensure that at least one new or materially different land management activity will be conducted for the project that can reasonably be expected to result in eligible carbon abatement.
(c) does not involve activities excluded by section 11 or in breach of section 12.
(3) A project covered by subsection (1) is a soil carbon project.
(4) A land management activity covered by subparagraphs (2)(a)(x) or (xi) is a soil landscape modification activity.
Part 3—Project requirements
Division 1—General
8 General
For paragraph 106(1)(b) of the Act, to be an eligible offsets project, a soil carbon project must meet the requirements in this Part.
9 Project area and eligible land
(1) The project area must include land (eligible land) meeting the following requirements:
(a) during the whole of the baseline period the land was used for one or more of the following agricultural uses:
(i) pasture;
(ii) cropping;
(iii) bare fallow;
(b) there are no dwellings or other structures on the land;
(c) as at the end of the baseline period, it was reasonable to expect that carrying out the eligible management activities proposed by the relevant land management strategies will increase the carbon sequestered in the land;
(d) it is possible to sample the soil on the land consistently with the requirements of this determination.
(2) Land is not eligible land if:
(a) the land:
(i) is or becomes a project area or part of a project area of another eligible offsets project that is a sequestration offsets project; and
(ii) is land with forest cover or land with forest potential; or
Note: Land with forest cover or land with forest potential may be eligible land provided it meets the requirements in subsection (1) and is not excluded by subsection (2).
(b) the land has been subject to:
(i) illegal clearing of a native forest, or illegal draining of a wetland; or
(ii) clearing of a native forest, or draining of a wetland (that was not an illegal clearing or draining), within:
(A) 7 years of the lodgement of the section 22 application for the project or the section 29 application for the land; or
(B) if there is a change in ownership of the land, after the clearing or the draining—5 years of the lodgement of the section 22 application for the project or the section 29 application for the land; or
(c) the land contains organosol.
(3) The project area may include land which is not eligible land only if that land will not be part of a CEA for the project or is to remain part of a CEA in accordance with subsection 5(8) of Schedule 1 or, as applicable pursuant to section 15, subsection 6(8) of Schedule 2.
(4) A project area may be varied under the legislative rules only if one or more of the following apply:
(a) the first offsets report for the project under subsection 76(1) of the Act has not been submitted;
(b) the variation removes only areas that are exclusion areas or emissions accounting areas from the project area;
(c) the whole of the project area is removed from the project;
(d) one or more whole CEAs are removed in circumstances where:
(i) either:
(A) the sum of the most recent values for from equation 69 of Schedule 1 or, as applicable pursuant to section 15, from equation 116 of Schedule 2 for each CEA removed from the project is positive; or
(B) the removal is not for a purpose of increasing the credits issued under the Act in relation to the project area; and
(ii) if land management activities in a CEA to be removed from a project have moved carbon from that CEA to one or more other CEAs that are part of the project—all the CEAs that had received that carbon are also removed from the project;
(e) one or more whole CEAs or project areas are removed from the project after the end of the crediting period for the project.
Note: Any variation of a project area will also need to meet the requirements of the legislative rules and this will involve the relinquishment of any Australian carbon credit units issued in relation to any CEAs removed from the scheme. The removal of part of a project area that is a CEA or emissions accounting area will involve the recalculation of the baseline for the project area.
(5) If a previous soil carbon method was previously the applicable methodology determination in relation to a project area, an area of land is also eligible land if:
(a) it could be included in a carbon estimation area under that determination; and
(b) was mapped as part of a carbon estimation area at the commencement of this determination.
(6) In this section, previous soil carbon method means:
(a) the 2014 methodology determination;
(b) the 2015 methodology determination;
(c) the 2018 methodology determination.
10 Activities to be conducted
(1) The project proponent must, in all areas of land included in a CEA, carry out or maintain at least one eligible management activity until the end of the permanence obligation period for the project.
Note: The kind of eligible management activity may change for an area of land over time, so long as during each reporting period at least one eligible management activity is conducted or maintained.
(2) The first eligible management activity on each area of land included in a CEA must begin:
(a) after the project is declared an eligible offsets project; and
(b) before either the first subsequent sampling round (as per the definition in Schedule 1), or the first subsequent estimation event (as per the definition in Schedule 2) for the CEA; and
(c) before the end of the first reporting period after the CEA was included in the project area for the project.
(3) If a CEA includes land that is a permanent pasture, or has been used as pasture for a period of at least 2 years, the pasture must be grazed by production livestock at least once every 2 years, unless the land is de-stocked in compliance with subsection 11(2).
(4) The project proponent may undertake additional management activities provided those activities are not excluded under section 11 or would result in a breach of section 12.
11 Activities not to be conducted
(1) Activities excluded by this section must not be conducted on land that is, or is to be, part of a CEA in the period commencing on the date of the section 22 application for the project and ending at the end of the permanence obligation period for the project.
(2) Land under pasture must not be de-stocked unless:
(a) the land is to be converted to a cropping system; or
(b) the de-stocking period is within the relevant drought period for the land; or
(c) the Regulator agrees in writing that exceptional circumstances exist.
Note 1: Reducing stocking density on land that is, or is to be, part of a CEA is not an excluded activity.
Note 2: Exceptional circumstances may include a disease outbreak among livestock.
(3) After the completion of the baseline sampling round:
(a) land management activities must not disturb the soil any deeper than 10 centimetres above the baseline nominated soil depth;
(b) pyrolysised material that is not biochar must not be applied.
(4) Land management activities must not be conducted on hypersulfidic material that would result in one or more of the following:
(a) drainage;
(b) physical disturbance;
(c) the application of lime to the land.
Note: Project proponents may choose to exclude soils with hypersulfidic material (i.e. acid sulfate soils) from CEAs to avoid the risk of breaching this subsection.
(5) An activity notified to the project proponent in writing by the Regulator under subsection (6) must not be conducted.
(6) The Regulator may notify a project proponent of one or more activities that must not be conducted if:
(a) the Regulator is satisfied that the activity may result in the crediting of non-genuine carbon abatement; and
Note: Actions which directly or indirectly increase the value of or reduce the value of result in additional crediting under the Act. Non-genuine carbon abatement could include activities which increase crediting under this determination without a corresponding overall benefit from the removals or reduced emissions, such as through leakage.
(b) the Regulator has consulted the project proponent on the need to make such a notification.
(7) In this section, relevant drought period for any land means the period of time:
(a) commencing when the land is shown as mapped within a region which is recorded on the Bureau of Meteorology’s 24-month recent and historical rainfall map, or another equivalent map approved by the Regulator, as having a rainfall percentile ranking as:
(i) serious deficiency (rainfall lies above the lowest five per cent of recorded rainfall but below the lowest ten per cent (decile range 1) for the period 1900-present); or
(ii) severe deficiency (rainfall is among the lowest five per cent for the period 1900-present); or
(iii) lowest on record (rainfall is lowest for the period 1900-present); or
(iv) some combination of clauses (i), (ii) and (iii); and
(b) ending on the date the land is no longer shown as mapped within that region.
Note : As of 17 August 2021, the Bureau of Meteorology’s 24-month drought map was available at: Restricted activities
(1) Activities mentioned in this section must be conducted in accordance with this section on land that is, or is to be, part of a CEA in the period commencing on the date on which the section 22 application for the project is submitted and ending at the end of the permanence obligation period for the project.
(2) Woody vegetation may be cleared only if:
(a) any clearing is undertaken in accordance with any applicable regional natural resource management plan and Commonwealth, State, Territory or local government environmental and planning laws; and
(b) at least one of the following apply:
(i) the clearing is to manage woody horticulture crops, as part of standard business operations;
(ii) the clearing is required to manage woody horticulture crop, following a disturbance;
(iii) the clearing is to manage growth of a known weed species as defined in the CFI Regulations;
(iv) the clearing is required to reduce the risk of fire;
(v) the land was not forest cover in the 5 years prior to the lodgement of the section 22 application for the project or the section 29 application for the land.
(3) Thinning of the land is only permitted if:
(a) the thinning is to the extent necessary to comply with Commonwealth, State, Territory or local government environmental and planning laws; or
(b) the thinning is of woody biomass to be used either:
(i) as firewood for personal use and the carbon stock in the land after the thinning would not be more than 5% less than it would have been if the biomass was not thinned; or
(ii) in accordance with traditional indigenous practices or native title rights; or
(c) at least one of the following apply:
(i) the thinning is to manage woody horticulture crop, as part of standard business operations;
(ii) the thinning is required to manage woody horticulture crop, following a natural disturbance;
(iii) the thinning is to manage growth of a known weed species as defined in the CFI Regulations;
(iv) the thinning is required to reduce the risk of fire;
(v) the land was not forest cover in the 5 years prior to the lodgement of the section 22 application for the project or the section 29 application for the land.
(4) Land management activities may involve the addition or redistribution of soil using mechanical means (including through clay delving, clay spreading or water ponding) only if:
(a) the soil is sourced from CEAs that are part of the project; and
(b) sampling is undertaken at a baseline nominated soil depth greater than the depth of any soil:
(i) sourced for the land management activities; and
(ii) added to the soil profile; and
(iii) incorporated through the soil profile; and
(c) the land where any soil is sourced is remediated as soon as is practical.
Note: Remediation could involve returning sandy topsoil to a clay pit immediately after the clay is extracted.
(5) After completion of the baseline sampling round, soil amendments containing biochar may be added to soil within a CEA only if:
(a) the biochar was sourced or created from:
(i) CEAs that are part of the project; or
(ii) both of the following are satisfied:
(A) organic matter that previously formed part of a designated waste-stream;
(B) the application of the biochar to the CEA is in accordance with the laws and regulations of the relevant State, Territory or local government;
(b) otherwise—the soil amendments are applied:
(i) if the carbon content of the soil amendments is known—at a rate lower than 100kg of carbon per hectare per calendar year;
(ii) otherwise—at a rate lower than the default carbon content specified in the Supplement, per hectare per calendar year.
(6) After completion of the baseline sampling round, soil amendments containing coal may be added to soil within a CEA only if they are applied:
(a) if the carbon content of the soil amendments is known—at a rate lower than 100kg of carbon per hectare per calendar year; or
(b) otherwise—at a rate lower than the default carbon content specified in the Supplement, per hectare per calendar year.
(7) After completion of the baseline sampling round, restricted non-synthetic fertiliser may be added to soil within a CEA only if it is applied:
(a) if the carbon content of the restricted non-synthetic fertiliser is known—at a rate lower than 100kg of carbon per hectare per calendar year;
(b) otherwise—at a rate lower than the default carbon content specified in the Supplement, per hectare per calendar year.
Note: If a product is a combination of non-synthetic fertiliser and restricted non-synthetic fertiliser, the requirements of subsection (7) apply to the restricted non-synthetic fertiliser.
(8) After completion of the baseline sampling round, irrigation may be applied to CEAs within a project area only if both of the following apply:
(a) disregarding new irrigation, the annual level of irrigation for the project area, or the CEAs within the project area, is not more than 20% greater than the highest annual level of irrigation in the baseline period;
(b) disregarding new irrigation, the 5-yearly total level of irrigation for the project area, or the CEAs within the project area, is not more than 20% greater than the total level of irrigation in the baseline period.
13 Land management strategy
(1) A qualified person must prepare or review one or more written strategies (a land management strategy) for the implementation of all eligible management activities to be carried out as part of the soil carbon project until the end of the permanence obligation period for the project that:
(a) includes information which demonstrates that:
(i) for all land included, or to be included, in a CEA, at least one eligible management activity will be carried out or maintained until the end of the permanence obligation period for the project; and
(ii) consideration has been given to the other activities being conducted in the project area and the environmental factors that may be incompatible with increasing soil organic carbon stocks and the steps that would be taken to address such incompatibility; and
Note: Limitations may include soil sodicity, soil structure, environmental factors and micronutrients.
(iii) consideration has been given to the other activities being conducted in the project area and the environmental factors that may present risks to maintaining soil organic carbon stocks and the steps that would be taken to address such risks; and
Note: Environmental factors may include changes in rainfall and temperature impacting the project area.
(iv) the overall impact of all land management activities conducted in the project area could reasonably be expected to improve soil organic carbon stocks over time; and
(b) includes a statement confirming that activities excluded by section 11, or in breach of section 12, are not being conducted or proposed to be conducted; and
(c) specifies:
(i) whether the project proponent intends to use either or both of the following:
(A) biochar;
(B) products containing human effluent;
as part of their project; and
(ii) the steps the project proponent needs to take in order to monitor the project’s progress; and
(iii) the records the project proponent needs to keep relating to land management activities to verify that the overall objectives of the land management strategy are being achieved.
(2) The land management strategies must:
(a) cover all of the land included in the CEAs for the project; and
(b) cover all of the land in a given CEA in a single strategy.
(3) The initial land management strategies for the project must be prepared:
(a) if this determination is the applicable methodology determination for the project as a result of a 128 application—before submitting the first offsets report after making that application; or
(b) otherwise—before making the section 22 application for the project.
(4) If a project area is added to the project or land is added to a project area of the project as a result of a section 29 application:
(a) one or more existing land management strategies must be revised to cover the additional land or project area before making the section 29 application; or
(b) one or more new land management strategies must be prepared to cover the additional land or project area before making the section 29 application.
(5) The project proponent and each relevant landholder must provide a signed statement that they have read each of the land management strategies and agree to implement, or oversee the implementation of, each land management strategy.
(6) A qualified person must review, and if necessary, revise each strategy:
(a) at least once every 5 years until the end of the crediting period for the project; and
(b) at least once every 10 years until the end of the permanence obligation period for the project; and
(c) if land management activities being conducted change materially from those outlined in the land management strategy; and
(d) if the Regulator notifies a project proponent that a particular issue needs to be addressed in the strategy—by the date specified in the notification (which must be at least 3 months from the date of the notification).
(7) In providing a notification under paragraph (6)(d), the Regulator must take into account whether the carrying out of the land management strategy could reasonably be expected to result in the crediting of non-genuine carbon abatement.
(8) For the purposes of this section, a qualified person is a person who:
(a) has knowledge of agronomy and plant nutrition; and
(b) has experience in the provision of agricultural production advice; and
(c) has a good understanding of the influence of agricultural management on soil organic carbon; and
(d) meets any requirements included in the Supplement.
14 Information to be included in applications relating to the project
(1) The section 22 application, section 29 application or section 128 application for the project must include:
(a) a description of the land management activities that were carried out during the baseline period; and
(b) evidence that all of the land included, or to be included, in a CEA is eligible land; and
(c) if the project proponent wishes to undertake baseline sampling prior to the project being declared an eligible offsets project—a sampling plan for the baseline sampling round, prepared in accordance with the Supplement.
Note: Conducting baseline sampling will not assure that the project will be declared as an eligible offsets project.
(2) The section 22 application, section 29 application or section 128 application must include copies of the land management strategies prepared for the project.
(3) However, if the Regulator is not satisfied that the land management strategies included under subsection (2) meet the requirements of section 13, the project is not an eligible offsets project or covered by this determination unless one or more revised land management strategies are provided which satisfy the Regulator that the requirements of section 13 have been met.
15 Operation of soil carbon projects
(1) Each project area and CEA of a soil carbon project must meet the requirements of Division 2 of Schedule 1 during each reporting period (including requirements relating to sampling and sampling design), unless it meets the requirements of Division 2 of Schedule 2 (including requirements relating to sampling and sampling design) during that period.
(2) If a project area or CEA of the project only meets the requirements of Division 2 of Schedule 2 during a reporting period (including requirements relating to sampling and sampling design), the project area or CEA must meet the requirements of that Division of that Schedule (including requirements relating to sampling and sampling design) during each subsequent reporting period.
(3) A soil carbon project must meet the requirements of section 8 of Schedule 1 during each reporting period, unless it meets the requirements of section 9 of Schedule 2 during that period.
(4) The amount of change in soil organic carbon for a reporting period for a CEA in a project area of the project with a specified probability of exceedance (the ), must be worked out using Schedule 1, unless that change for the CEA is worked out using Schedule 2.
(5) If the for a CEA in a project area of the project for a reporting period is worked out using Schedule 2, that value for the CEA for each subsequent reporting period must be worked out using Schedule 2.
Division 2—Additionality
16 Newness requirement
For subparagraph 27(4A)(a)(ii) of the Act, a requirement in lieu of the newness requirement for a soil carbon project is that the project complies with subparagraph 27(4A)(a)(i) of the Act, disregarding:
(a) the preparation of any land management strategy before the eligible management activity commences; and
(b) any baseline sampling undertaken before the project was declared an eligible offsets project by the Regulator, provided that the baseline sampling occurred:
(i) after the Regulator received a sampling plan for the baseline sampling round, prepared in accordance with the Supplement; and
(ii) after submission of the section 22 application for the project.
Part 4—Net abatement amount
Division 1—Preliminary
17 Operation of this Part
For paragraph 106(1)(c) of the Act, this Part specifies the method for working out the net abatement amount for a reporting period for a soil carbon project that is an eligible offsets project.
18 Overview of gases accounted for in abatement calculations
The following table provides an overview of the emissions sources and carbon pools, and the associated greenhouse gases, that are relevant to working out the net abatement amount for a soil carbon project.
Overview of gases accounted for in abatement calculations Item Relevant carbon pool or emission source Greenhouse gas 1 Carbon pool Soil organic carbon Carbon dioxide (CO2) 2 Emissions source Livestock Methane (CH4)
Nitrous oxide (N2O)
3 Emissions source Synthetic fertiliser
Nitrous oxide (N2O)
Carbon dioxide (CO2)
4 Emissions source Lime Carbon dioxide (CO2) 5 Emissions source Tillage events Nitrous oxide (N2O) Carbon dioxide (CO2) Methane (CH4) 6 Emissions source Soil landscape modification activities Nitrous oxide (N2O) Carbon dioxide (CO2) Methane (CH4) 7 Emissions source Residues Nitrous oxide (N2O)
Carbon dioxide (CO2)
Methane (CH4)
8 Emissions source Irrigation energy Nitrous oxide (N2O)
Carbon dioxide (CO2)
Methane (CH4)
9 Emissions source Biochar Carbon dioxide (CO2)
Division 2—Calculation of net abatement amount—general
19 Overview
This section sets out an overview of the method specified in this Part.
This determination accounts for carbon abatement from undertaking eligible management activities in accordance with this determination, crediting abatement from the carbon dioxide that is removed from the atmosphere and sequestered in soils.
A project covered by this determination is a sequestration offsets project, and is therefore subject to the obligations under the Act that relate to the permanence obligation period.
The net abatement amount in relation to a reporting period, for a soil carbon project under this determination, is given by the change in soil organic carbon between sampling rounds or estimation events in the CEAs that make up a project area, less an adjustment for when project emissions in the project area during the reporting period exceed average project emissions levels during the baseline period for the project area.
The calculation of the change in soil organic carbon levels is done in accordance with this Part and Divisions 3-5 of Schedule 1 or, as applicable pursuant to section 15, Divisions 3-5 of Schedule 2. The calculation of project emissions in the baseline period and reporting period is done in accordance with Part 7.
If the project has 2 or more project areas, the net abatement amount is calculated separately for each project area and added together.
20 The net abatement amount, A
For paragraph 106(1)(c) of the Act, the net abatement amount for a reporting period, A, in tonnes CO2-e, is worked out using the following equation:
equation 1
where:
is the net abatement amount for the reporting period for a project area PA of the project, in tonnes CO2-e, worked out using:
(a) if the project is a non-transferring project—equation 2;
(b) if the project is a transferring project—equation 3.
21 The net abatement amount for a project area for a non-transferring project, APA
For equation 1 for a non-transferring project, APA, for a project area PA for a reporting period RP is worked out, in tonnes CO2-e, using the following equation:
equation 2
where:
is the change in soil organic carbon for the project area for the current reporting period RP from the baseline to the reporting period, in tonnes of soil organic carbon, worked out using equation 6.
RCis the total number of Australian carbon credit units:
(a) issued, before the end of the reporting period, in relation to each CEA that was removed from the project area before that time; and
Note: The ability to remove CEAs from a project area is limited by subsection 9(4).
(b) relinquished in relation to each CEA in the project area under sections 88, 90 or 91 of the Act before the end of the reporting period.
is the aggregate of the permanence period discount number and the risk of reversal buffer number under section 16 of the Act associated with the Australian carbon credit units comprised in the definition of RC in this section.
x is the number of reporting periods, up to and including the current reporting period.
is any net increase in emissions in the crediting period compared to the emissions in the baseline period, in tonnes CO2-e, determined for the reporting period in accordance with section 26.
is:
(a) if the net abatement amount, , for the project area for a previous reporting period , worked out using equation 2, is greater than zero—that amount;
(b) otherwise—zero.
Note: For the first reporting period for the project, the summation at the end of equation 2, namely , is equal to 0.
Note 1: The value for must be worked out separately for each issue or relinquishment of Australian carbon credit units comprised in the definition of RC in this section, and all such values must be aggregated to work out the value for applied to equation 2.
Note 2: The aggregate of the permanence period discount number and the risk of reversal buffer number under section 16 of the Act for the purposes of working out the value for D under this section associated with the Australian carbon credit units comprised in the definition of RC in this section would be:
- if the project was a 100-year permanence period project at the time of the issue of the units—0.95;
- if the project was a 25-year permanence period project at the time of the issue of the units—0.75.
Note 3: The above equation calculates the total change in soil organic carbon for the current sampling round compared with the baseline sampling round. It is therefore necessary to deduct all previous abatement that has been credited. As previous abatement will have deducted emissions in excess of the average baseline emissions, it is necessary to deduct all excess emissions from previous reporting periods.
22 The net abatement amount for a project area for a transferring project, APA
(1) For equation 1 for a transferring project, for a project area PA for a reporting period RP is worked out, in tonnes CO2-e, using the following equation:
equation 3
where:
is the change in soil organic carbon for the project area for the current reporting period RP from the baseline to the reporting period, in tonnes of soil organic carbon, worked out using equation 6.
RCis the total number of Australian carbon credit units:
(a) issued, before the end of the reporting period, in relation to each CEA that was removed from the project area before that time; and
Note: The ability to remove CEAs from a project area is limited by subsection 9(4).
(b) relinquished in relation to each CEA in the project area under sections 88, 90 or 91 of the Act before the end of the reporting period.
is the aggregate of the permanence period discount number and the risk of reversal buffer number under section 16 of the Act associated with the Australian carbon credit units comprised in the definition of RC in this section.
is any net increase in emissions in the crediting period compared to the emissions in the baseline period, in tonnes CO2-e, determined for the reporting period in accordance with section 26.
is:
(a) if the 2014 methodology determination was the applicable methodology determination for the project for a previous reporting period—the amount, in tonnes of CO2-e, worked out using equation 4 that is greater than zero;
(b) otherwise—zero.
is:
(a) if the 2015 methodology determination was the applicable methodology determination for the project for a previous reporting period—the amount, in tonnes of CO2-e, worked out using equation 5 that is greater than zero;
(b) otherwise—zero.
S is the first reporting period for which this determination became the applicable methodology determination for the project.
x is the number of reporting periods for which this determination was the applicable methodology determination, up to and including the current reporting period.
is:
(a) if the net abatement amount for the project area for a previous reporting period was worked out using equation 3, and if that amount was greater than zero—that amount;
(b) otherwise—zero.
Note: For the first reporting period for the project for which this determination was the applicable methodology determination, the summation at the end of equation 3, namely , is equal to 0.
Note 1: The value for must be worked out separately for each issue or relinquishment of Australian carbon credit units comprised in the definition of RC in this section, and all such values must be aggregated to work out the value for applied to equation 3.
Note 2: The aggregate of the permanence period discount number and the risk of reversal buffer number under section 16 of the Act for the purposes of working out the value for D under this section associated with the Australian carbon credit units comprised in the definition of RC in this section would be:
- if the project was a 100-year permanence period project at the time of the issue of the units—0.95;
- if the project was a 25-year permanence period project at the time of the issue of the units—0.75.
23 Accounting for abatement recorded under the 2014 methodology determination
If the2014 methodology determination was the applicable methodology determination for the project for a previous reporting period, is worked out, in tonnes CO2-e, using the following equation:
| equation 4 |
where:
is the project net abatement, in tonnes CO2‑e, for a reporting period Rc for which the 2014 methodology determination was the applicable methodology determination for the project, as worked out under Division 6.3 of Part 6 of the 2014 methodology determination.
is the number of reporting periods for which the 2014 methodology determination was the applicable methodology determination for the project.
24 Accounting for abatement recorded under the 2015 methodology determination
If the2015 methodology determination was the applicable methodology determination for the project for a previous reporting period, is worked out, in tonnes CO2-e, using the following equation:
| equation 5 |
where:
is the net abatement for the project for a reporting period Rc, in tonnes CO2-e, as worked out using equation NA3 of the 2015 methodology determination.
is the number of reporting periods for which the 2015 methodology determination was the applicable methodology determination for the project.
25 Change in soil organic carbon stock for a project area for a reporting period
(1) The for a project area for a reporting period, in tonnes of soil organic carbon, is worked out using the following equation:
equation 6
where:
is the number of CEAs in the project area.
is the change in soil organic carbon stocks with a specified probability of exceedance, in tonnes of soil organic carbon for the ith CEA in the project area for the reporting period, given by:
(a) if, pursuant to section 15, Schedule 2 has been used for the CEA for the reporting period—the value of for the CEA for the reporting period worked out using equation 116;
(b) if, pursuant to section 15, Schedule 1 has been used for the CEA for the reporting period—the value of for the CEA for the reporting period as worked out using equation 69.
is the sum of the following:
(a) if the carbon content of any biochar applied in CEAi in the project area in the relevant period defined in subsection (2) is known—the amount obtained by multiplying the carbon content of that biochar, expressed as a proportion, by the total quantity of that biochar, in tonnes, applied in the CEA in that period;
(b) if the carbon content of any biochar applied in CEAi in the project area in the relevant period defined in subsection (2) is not known—the amount obtained by multiplying the default carbon content of biochar specified in the Supplement multiplied by the total quantity of that biochar, in tonnes, applied in the CEA in that period.
is the sum of the following:
(a) if the carbon content of any non-synthetic fertiliser applied in CEAi in the project area in the relevant period defined in subsection (3) is known—the amount obtained by multiplying the carbon content of that non-synthetic fertiliser, expressed as a proportion, by the total quantity of that non-synthetic fertiliser, in tonnes, applied in the CEA in that period;
(b) if the carbon content of any non-synthetic fertiliser applied in CEAi in the project area in the relevant period defined in subsection (3) is not known—the amount obtained by multiplying the default carbon content of non-synthetic fertiliser specified in the Supplement by the total quantity of that non-synthetic fertiliser, in tonnes, applied in the CEA in that period.
(2) For the purposes of the definition of in subsection (1), the relevant period means the period:
(a) commencing from the start of the collection of samples for the baseline sampling round or, as applicable pursuant to section 15, the first estimation event; and
(b) ending on:
(i) the last day on which any samples are collected for the subsequent sampling round for the CEA for the reporting period; or
(ii) the later of:
(A) the last estimation event for the CEA for the reporting period; or
(B) the last sample collected for that event.
(3) For the purposes of the definition of in subsection (1), the relevant period means:
(a) if the relevant interval defined in subsection (4) is greater than two years—the period of two years before:
(i) the last day on which any samples are collected for the subsequent sampling round for the CEA for the reporting period; or
(ii) the later of:
(A) the last estimation event for the CEA for the reporting period; or
(B) the last sample collected for that event;
(b) if the relevant interval defined in subsection (4) is less than two years—the relevant interval.
(4) For the purposes of subsection (3), the relevant interval means the interval between:
(a) the start of the collection of samples for the baseline sampling round or, as applicable pursuant to section 15, the first estimation event; and
(b) either:
(i) the last day on which any samples are collected for the subsequent sampling round for the CEA for the reporting period; or
(ii) the later of:
(A) the last estimation event for the CEA for the reporting period; or
(B) the last sample collected for that event.
26 The total emissions for a project area for a project,
(1) This section must be used to determine for a project area for a reporting period..
(2) If for a project area for a reporting period, in tonnes CO2-e, worked out using equation 7 is greater than 0, then for the project area for the reporting period, in tonnes CO2-e, for equation 2 is equal to .
(3) If for a project area for a reporting period, in tonnes CO2-e, worked out using equation 7 is less than or equal to 0, then for the project area for the reporting period, in tonnes CO2-e, for equation 2 is equal to 0.
(4) for a project area for a reporting period, in tonnes CO2-e, is worked out using the following equation:
equation 7
where:
is the identifier for a reporting period.
x is the number of reporting periods up to and including the current reporting period.
is the difference between the emissions for the project area in a reporting period RP and the baseline period, in tonnes CO2-e, worked out using equation 48.
Part 5—Reporting, record-keeping, notification and monitoring requirements
Division 1—Offsets report requirements
31 Operation of this Division
For paragraph 106(3)(a) of the Act, this Division sets out information that must be included in an offsets report about a soil carbon project that is an eligible offsets project.
Note: Other reporting requirements are set out in rules made under the Act.
32 Information that must be included in offsets reports
(1) Each offsets report must include the following for the project:
(a) copies of the land management strategies applicable to the project during the reporting period;
(b) a description of the land management activities undertaken during the reporting period including an explanation of:
(i) how eligible management activities have been undertaken in each CEA during the reporting period; and
(ii) the extent to which the land management activities undertaken have implemented the relevant land management strategies;
(c) the number of sampling rounds or estimation events conducted during the reporting period for the CEAs included in the report;
(d) for each sampling round conducted in relation to a CEA included in the report until the end of the reporting period:
(i) the start and end date of that sampling round; and
(ii) the median day (within the meaning of the Supplement) of the sampling round;
(e) for each sampling round conducted during the reporting period, the following information,
(i) any spatial data files required to be created by the Supplement;
(ii) the accuracy of the GPS used to locate and record the location for each core collected;
(iii) the approach used to relocate a core location when an obstacle obstructs the intended core location;
(iv) an explanation of how the core points were randomly located;
(v) the diameter of the inner cutting edge of the coring device used for the sample;
(vi) the depth of the samples;
(vii) the location of each soil core sourced for a sample in accordance with the Supplement;
(viii) the laboratory used for the analysis of each sample;
(ix) the carbon content (as a percent of oven dry mass) of each sample analysed;
(f) the amount of each input and component of each equation or calculation that, under this determination and any Schedule of this determination, is used to work out the net abatement amount for the reporting period;
Note: This is in addition to the requirement in subparagraph 70(2)(d)(i) of the CFI Rule, which applies only to the final equation or calculation used to worked out the net abatement amount for the reporting period.
(g) for any modelled carbon stock estimates or validated-modelled carbon stock estimates used during the reporting period for the purposes of section 14 of Schedule 2—any information required by the Supplement;
(h) if activities are undertaken in a reporting period that were restricted under section 12—evidence that those requirements were met;
(i) if the Supplement requires a matter to be documented—that matter;
(j) a written statement from the project proponent verifying that the activities, or sampling or calculation approaches, have not been undertaken which could be reasonably expected to result in the crediting of non-genuine carbon abatement;
(k) a written statement, in a form approved by the Regulator, from the person, or persons, responsible for carrying out the sampling round verifying that:
(i) the person or persons have no financial interest in the project and were not influenced in any way to adjust the sampling; and
(ii) the sample collection and preparation were undertaken in accordance with this determination and the requirements of the Supplement; and
(iii) the sampling was not conducted in a manner, or at a time, that was likely to overestimate any increase in soil organic carbon in each carbon estimation area.
(2) If an offsets report is the first report after the declaration of the project as an eligible offsets project, it must include the following:
(a) the date the eligible management activities started in each CEA;
(b) a detailed description of all land management activities undertaken during the baseline period in each CEA;
(c) if any clearing or thinning has been conducted in a project area since submission of the section 22 application—evidence that the clearing is not in breach of subsection 12(2) (disregarding subsection 12(1)) and the thinning is not in breach of subsection 12(3) (disregarding subsection 12(1));
(d) if:
(i) any livestock emissions greater than zero are recorded during the baseline period for section 47; and
(ii) historical stock rate data is not known,
and if:
(iii) the evidence or data referred to in subsection (3) may be available to the project proponent—that evidence or data; or
(iv) otherwise—evidence that the evidence or data is unable to be obtained by the project proponent.
(3) The evidence and data to which paragraph (2)(d) applies is the following:
(a) if no part of the project area has been sold in the last 5 years—evidence of stock movements on and off the property from the National Livestock Identification System (NLIS);
(b) otherwise—for the project area or part of the project area that has been sold in the last 5 years:
(i) NLIS data from the time of the land sale to the end of the baseline period; and
(ii) NLIS data for the duration of the baseline for any CEAs for which the NLIS data was not affected by the land sale.
Note: In 2021 the National Livestock Identification System (NLIS) website was (4) If an offsets report is the first report after an area was included in the project area for the project, it must include:
(a) the date the eligible management activities started in each CEA relating to the area added to the project; and
(b) a description of all land management activities undertaken during the baseline period in each CEA relating to the area added to the project, including the timing and duration of each activity.
Division 2—Notification requirements
33 Operation of this Division
For paragraph 106(3)(b) of the Act, this Division sets out requirements to notify one or more matters relating to the project to the Regulator for a soil carbon project that is an eligible offsets project during the permanence obligation period for the project.
Note: Other notification requirements are set out in rules made under the Act.
34 Notification requirements
(1) The project proponent must notify the Regulator within 60 days of becoming aware that an activity contrary to section 11 or 12 is conducted in the area of a CEA.
(2) If a land management strategy for the project changes, the project proponent must, within 60 days after the change, notify the Regulator of the change and within 9 months after the change, provide a copy of the new land management strategy to the Regulator.
(3) If the land management activities on land that is part of a CEA changes materially after the end of the first reporting period for the project, the project proponent must, within 60 days after the change, notify the Regulator of:
(a) the nature of the change; and
(b) whether the change is likely to materially impact the sequestration of carbon in the project area.
(4) Before the start of each sampling round, the project proponent must notify the Regulator of the intended location of each sample to be taken in accordance with the Supplement.
Division 3—Record‑keeping requirements
35 Operation of this Division
For paragraph 106(3)(c) of the Act, this Division sets out record‑keeping requirements for a soil carbon project that is an eligible offsets project.
Note: Other record‑keeping requirements are set out in rules made under the Act.
36 Record‑keeping requirements
The project proponent must keep records of the following:
(a) each land management strategy prepared for the project;
Note: This includes the initial land management strategy and all subsequent revised strategies.
(b) the identity, relevant experience and qualifications of:
(i) all qualified persons involved in the preparation or review of the land management strategies under section 13; and
(ii) all independent persons involved in soil sampling under subsection 7(2) of Schedule 1 or, as applicable pursuant to section 15, subsection 8(2) of Schedule 2;
(c) material and evidence used in the preparation of each land management strategy;
(d) material and evidence supporting each eligible management activity;
(e) the results of any testing undertaken as part of the project;
(f) material to demonstrate that each eligible management activity nominated for each CEA has been carried out or maintained;
(g) each input of each component of each equation or calculation that, under this determination and any Schedule of this determination, is used to work out the net abatement amount for a reporting period;
(h) records which demonstrate that the requirements of this determination and Supplement have been met;
(i) anything which is specified in a land management strategy for the project under paragraph 13(1)(c)(iii));
(j) if activities restricted by section 12 are conducted—evidence that the requirements of section 12 have been met;
(k) if the project proponent changes an eligible management activity or other land management activity from the land management strategy—the information and evidence of the change.
Division 4—Monitoring requirements
37 Operation of this Division
For paragraph 106(3)(d) of the Act, this Division sets out:
(a) monitoring requirements for a soil carbon project that is an eligible offsets project; and
Note: Other monitoring requirements are set out in rules made under the Act.
(b) certain consequences if the project proponent fails to monitor the project as required.
38 Monitoring requirements
The project proponent must comply with the monitoring requirements set out in the following table in accordance with the instructions given in the table.
Monitoring requirements Item Parameter Description Units Instructions 1 (see section 48, equation 14) Number of animals in livestock group gijk within the CEAs and emissions accounting areas of each project area in each year (B) of the baseline period. Livestock head Determined in accordance with section 39. 2 (see section 49, equation 16) Period (in days) in year B of the baseline period that livestock group gijk was within the CEAs and emissions accounting areas of each project area. Days Determined in accordance with section 39. 3 (see section 55, equation 34) Period (in days) that livestock group gijk was within the CEAs and emissions accounting areas of each project area. Days Determined in accordance with section 39. 4 (see section 49, equation 15
Assessed annual carrying capacity of project area PA, in animal units. Animal units Determined in accordance with the process set out in the Supplement. 5 (see section 49, equation 15
Stocking rate of project area PA for the first year Y of the project, in the same animal units as the value for . Animal units Determined in accordance with the process set out in the Supplement. 6
(see section 55 equation 34)Number of animals in livestock group gijk that were within the CEAs and emissions accounting areas of each project area. Livestock head Determined in accordance with section 39. 7
(see section 56, equation 35)Quantity of urea applied to the CEAs and emissions accounting areas of each project area. t urea Evidenced by invoices, contractual arrangements or sales records. 8 (see section 56 equation 36) Quantity of synthetic fertiliser applied to the CEAs and emissions accounting areas of each project area. t synthetic fertiliser Evidenced by invoices, contractual arrangements or sales records. 9
(see section 57, equation 38)Quantity of lime type l applied in the CEAs and emissions accounting areas of each project area. t lime Evidenced by invoices, contractual arrangements or sales records. 10 (see section 58 equation 42) Quantity of harvested crop by crop type v in the reporting period in the CEAs and emissions accounting areas of each project area. t crop Evidenced by invoices, contractual arrangements or other industry standard practices. 11 (see section 58 equation 42) Fraction of crop above ground residue from crop type v that was removed from the CEAs and emissions accounting areas of each project area. Decimal Evidenced by industry standard practices, such as cover rating assessments. 12
(see section 58 equation 40 and equation 43)Tilled area for pasture renewal or renovation in the CEAs and emissions accounting areas of each project area. ha Using mapping approach under the Supplement. 13 (see section 58 equation 44) Area which is sown with cover crop in the CEAs and emissions accounting areas of each project area. ha Using mapping approach under the Supplement. 14 (see section 58 equation 44) The fraction of above ground cover crop residue of crop type v that was removed from the CEAs and emissions accounting areas for each project area. Decimal Evidenced by industry standard practices, such as cover rating assessments. 15
(see section 59 equation 46)Quantity of fuel used to irrigate the CEAs and emissions accounting areas of each project area. kL Evidenced by invoices or contractual arrangements and apportioned based on hectares of the carbon estimation area irrigated as a fraction of the total hectares of land irrigated and the fuel used to run all irrigation pumps on that land. 16
(see section 59, equation 47)Quantity of electricity used to irrigate the CEAs and emissions accounting areas of each project area. kWh Evidenced by invoices or contractual arrangements and apportioned based on hectares of the carbon estimation area irrigated as a fraction of the total hectares of land irrigated and the fuel used to run all pumps on that land. Where electricity purchased is measured in gigajoules (GJ), the quantity of kWh must be calculated by dividing the amount of GJ by 0.0036.
17 QF
(see section 58 equation 40)
Quantity of fuel used to carry out soil landscape modification activities in the CEAs and emissions accounting areas of each project area. kL Evidenced by invoices or contractual arrangements. 18 (see section 25, equation 6) Quantity of carbon in biochar (if known), or the quantity of biochar, applied to a CEA. t Evidenced by invoices, contractual arrangements or sales records. The carbon content should be evidenced by appropriate documentation, such as product labels, specifications or laboratory reports. If the quantity of carbon in biochar is not known, defaults must be used as outlined in the Supplement. 19 (see section 25, equation 6) Quantity of carbon in non-synthetic fertilisers (if known), or the quantity of non-synthetic fertiliser, applied to a CEA. t Evidenced by invoices, contractual arrangements or sales records. The carbon content should be evidenced by appropriate documentation, such as product labels, specifications or laboratory reports. If the quantity of carbon in non-synthetic fertiliser is not known, defaults must be used as outlined in the Supplement.
is the mean modelled soil organic carbon stock in a soil sub-layer, for stratum h, determined by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of soil organic carbon per hectare.
(3) If , is given by the following equation:
equation 89
where:
is the number of sub-layers progressing incrementally down from the soil surface required to produce a value for that is equal to or exceeds the ESM for the CEA given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
Note: The value of n increases with increasing depth such that sub-layer 1 denotes the soil sub-layer including the soil surface and sub-layer denotes the sub-layer .
is the identifier for a soil sub-layer within the 0-30 cm or 0-x cm layers.
is the modelled soil organic carbon stock in a soil sub-layer, for stratum h, determined by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of soil organic carbon per hectare.
is the sum of modelled soil organic carbon stocks in all sub-layers excluding sub-layer n, for stratum h, determined by a modelled carbon stock estimate for the estimation event in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
is the modelled soil organic carbon stock in the soil sub-layer n, for stratum h, determined by a modelled carbon stock estimate for the estimation event in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
ESM is the equivalent soil mass for the CEA given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
is the modelled oven dry mass of whole soil within a sub-layer, for stratum h, determined by a modelled carbon stock estimate for the estimation event in accordance with any requirements in the Supplement, in tonnes of oven dry whole soil per hectare.
is the sum of the mass of oven dry whole soil in all sub-layers excluding sub-layer n, for stratum h, estimated by a by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of oven dry soil per hectare.
is the modelled mass of oven dry whole soil contained in the soil sub-layer n, for stratum h, estimated by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of oven dry soil per hectare.
28 Mean modelled soil organic carbon stock in a CEA
Work out the mean modelled soil organic carbon stock for the CEA (the Mod), in tonnes of soil organic carbon per hectare, using the following equation:
equation 90
where:
is an identifier for the stratum.
H is the number of strata for the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
is the mean soil organic carbon stock in the stratum h, in tonnes of soil organic carbon per hectare, worked out using section 21 of this Schedule.
29 Working out the modelled soil organic carbon stock for each model-validation site
(1) The modelled soil organic carbon stock for each model-validation site i in the CEA, within the 0-30 cm and 0-x cm layers, in tonnes of organic carbon per hectare, must be worked out under the subsection (2) or (3) based on the relationship between:
(a) the modelled mass of oven dry whole soil () estimated by a modelled carbon stock estimate for the estimation event, for a model-validation site i, in the layer (0-30 cm or 0-x cm), worked out in accordance with any requirements in the Supplement, in tonnes of oven dry whole soil per hectare; and
(b) the equivalent soil mass (ESM) defined for the CEA where the soil samples were collected in the baseline sample round given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
(2) If , is given by the following equation:
equation 91
where:
is the number of sub-layers in the 0-30 cm or 0-x cm layer and used to derive (in accordance with any requirements in the Supplement).
Note: The value of n increases with increasing depth such that sub-layer 1 denotes the soil sub-layer including the soil surface and sub-layer n denotes the deepest sub-layer that contributes to equation 91 as required by the Supplement.
is the identifier for a soil sub-layer within the 0-30 cm or 0-x cm layer.
is an identifier for each model-validation site collected from the stratum .
is the modelled soil organic carbon stock in a soil sub-layer for model-validation site i, determined by a modelled carbon stock estimate for the estimation event in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
(3) If , is given by the following equation:
equation 92
where:
is the number of sub-layers progressing incrementally down from the soil surface required to produce a value for that is equal to or exceeds the ESM for the CEA given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
Note: The value of n increases with increasing depth such that sub-layer 1 denotes the soil sub-layer including the soil surface and sub-layer denotes the sub-layer .
is the identifier for a soil sub-layer within the 0-30 cm or 0-x cm layer.
is an identifier for each model-validation site collected from the stratum .
is the modelled soil organic carbon stock in a soil sub-layer for model-validation site i determined by a modelled carbon stock estimate for the estimation event, in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
is the sum of modelled soil organic carbon stocks, for model-validation site i, in all sub-layers excluding sub-layer n, determined by a modelled carbon stock estimate for the estimation event, in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
is the modelled soil organic carbon stock, for model-validation site i, in sub-layer n, determined by a modelled carbon stock estimate for the estimation event, in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
ESM is the equivalent soil mass for the CEA given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
is the modelled oven dry mass of whole soil within a sub-layer, for model-validation site i, estimated by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of oven dry soil per hectare.
is the sum of the modelled mass of oven dry whole soil, for model-validation site i, in all sub-layers excluding sub-layer n, estimated by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of oven dry soil per hectare.
is the modelled mass of oven dry whole soil, for model-validation site i, in sub-layers n, estimated by a modelled carbon stock estimate for the estimation event in accordance with the requirements in the Supplement, in tonnes of oven dry soil per hectare.
30 Mean modelled soil organic carbon stock for each model-validation site in a stratum
Work out the mean modelled soil organic carbon stock for the model-validation sites, in each stratum h (the ), in tonnes of soil organic carbon per hectare, using the following equation:
equation 93
where:
is the identifier for each model-validation site collected from the stratum .
is the number of model-validation samples collected from the stratum h.
ModSOCi is the modelled soil organic carbon stock for each model-validation site i, from stratum , in tonnes of soil organic carbon per hectare, worked out using Section 29.
31 Working out the soil organic carbon stock of each model-validation site in each layer
(1) The soil organic carbon stock ( for each model-validation site i, for the 0-30 cm and 0-x cm layers, in tonnes of organic carbon per hectare, must be worked out under subsection (2) or (3) based on the relationship between:
(a) the mass of oven dry whole soil collected () for the sample layer (0-30 cm and 0-x cm) worked out in accordance with any requirements in the Supplement, in tonnes of oven dry whole soil per hectare; and
(b) the equivalent soil mass (the ESM) defined for the CEA, given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
(2) If, is worked out using the following equation:
equation 94
where:
is the number of sub-layers in the 0-30 cm or 0-x cm layers and used to derive (in accordance with any requirements in the Supplement).
Note: The value of n increases with increasing depth such that sub-layer 1 denotes the soil sub-layer including the soil surface and sub-layer n denotes the deepest sub-layer that contributes to equation 94 as required by the Supplement.
is the identifier for a soil sub-layer within the 0-30 cm or 0-x cm layers.
is the soil organic carbon stock in a soil sub-layer determined in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
(3) If , is given by the following equation:
equation 95
where:
is the number of sub-layers progressing incrementally down from the soil surface required to produce a value for that is equal to or exceeds the ESM, given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
Note: The value of n increases with increasing depth such that sub-layer 1 denotes the soil sub-layer including the soil surface and sub-layer denotes the sub-layer .
is the identifier for a soil sub-layer within the 0-30 cm or 0-x cm layers.
is the soil organic carbon stock in a soil sub-layer determined in accordance with any requirements in the Supplement, in tonnes of soil organic carbon per hectare.
is the sum of soil organic carbon stocks in all sub-layers excluding sub-layer n, in tonnes of soil organic carbon per hectare.
is the soil organic carbon stock in the sub-layer n, in tonnes of soil organic carbon per hectare, determined in accordance with any requirements in the Supplement.
ESM is the equivalent soil mass for the CEA where the soil samples were collected given by section 13 of this Schedule, in tonnes of oven dry whole soil per hectare.
is the oven dry mass of whole soil within a sub-layer, in tonnes of oven dry whole soil per hectare, determined in accordance with any requirements in the Supplement.
is the sum of the mass of oven dry whole soil in all sub-layers excluding sub-layer n, in tonnes of oven dry soil per hectare.
is the mass of oven dry whole soil contained in the soil sub-layer n, in tonnes of oven dry soil per hectare, determined in accordance with any requirements in the Supplement.
Note: This section is identical to section 15 in subdivision 2 using the measurement-based approach except that it is applied to only model-validation samples rather than any samples in the CEA (including calibration samples).
32 Mean soil organic carbon stock in a stratum from model-validation samples
Work out the mean soil organic carbon stock for each stratum h (the ) in the CEA, in tonnes of soil organic carbon per hectare, using the following equation:
equation 96
where:
is an identifier for each model-validation sample site i in i the stratum .
is the number of model validation samples collected from the stratum h.
SOCi is the soil organic carbon stock for each sample site i in stratum h , worked out using equation 94 or 95, in tonnes of soil organic carbon per hectare.
Note: This section is identical to section 16 in subdivision 2 using the measurement-based approach except that it is applied to only model-validation samples rather than any samples in the CEA (including calibration samples).
33 Area-weighted mean soil organic carbon stock in a CEA from model-validation samples
Work out the area-weighted mean soil organic carbon stock in the CEA (the ), in tonnes of soil organic carbon per hectare, using the following equation:
equation 97
where:
is an identifier for the stratum.
H is the number of strata for the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA area.
is the mean soil organic carbon stock in the stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 96.
Note: This section is identical to section 17 in subdivision 2 using the measurement-based approach except that it is applied to only model-validation samples rather than any samples in the CEA (including calibration samples).
34 Variance of the mean soil organic carbon stock within a stratum from model-validation samples
Work out the variance of the mean soil organic carbon stock for each stratum h in the CEA (the , in (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 98
where:
is an identifier for each model-validation sample collected from the stratum
is the number of model-validation samples collected from the stratum h.
SOCi is the soil organic carbon stock for each sample i from stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 94 or 95.
is the mean soil organic carbon stock in the stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 96.
35 Variance of the mean soil organic carbon stock within a CEA from model-validation samples
Work out the variance of the mean soil organic carbon for the CEA (the , in (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 99
where:
is an identifier for the stratum.
H is the number of strata for the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
is the variance of the mean soil organic carbon for stratum h, in (tonnes of soil organic carbon per hectare)2, worked out using equation 98.
36 Sampling fraction in each stratum
Work out the sampling fraction () for each stratum using the following equation:
equation 100
where:
is number the model-validation samples, with unique modelled carbon stock estimate units (pixels/polygons) collected from the stratum h.
is the area of a unique modelled carbon stock estimate unit (e.g. pixels) for the model-validation samples collected from the stratum h.
is the area of stratum .
Note: The area of a single estimation area (e.g. pixel or polygon) is not counted twice if two sample locations happen to co-locate on the same modelled carbon stock estimate unit (e.g. pixel). At its most simple, this is the fraction of raster cells sampled in a CEA.
37 Sampling density weighting in each stratum
Work out the sampling density weighting (SDWh for each stratum using the following equation:
equation 101
where:
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
is the sampling fraction, worked out using equation 100.
is the number of model-validation samples collected from the stratum h.
38 Area-weighted mean of the modelled carbon stocks at sample sites
Work out the area-weighted mean of the modelled carbon stock from the model-validation sites in the CEA ( using the following equation:
equation 102
where:
is the identifier for each stratum in the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
Modmean modelled soil organic carbon stock for the model-validation sites, in stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 93.
39 Regression coefficient for the modelled and sampled carbon stocks in the CEA
Work out the regression coefficient ( for the modelled and sampled carbon stocks in the CEA using the following equation:
equation 103
where:
is the identifier for each stratum in the CEA.
is the sampling density weighting for stratum h, given by equation 101.
is the identifier for each model-validation site in the stratum .
is the soil organic carbon stock for model-validation site i, worked out using equation 95.
is the mean soil organic carbon stock for stratum h, worked out using equation 96.
is the modelled soil organic carbon stock for model-validation site i, in tonnes of soil organic carbon per hectare, worked out using equation 91 or 92.
is the mean modelled soil organic carbon stock for the model-validation sites, in stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 93.
40 Regression estimate of carbon stocks in the CEA
Work out the regression carbon stock estimate for the CEA ( using the following equation:
equation 104
where:
is the area-weighted mean of the sampled carbon stock, worked out using equation 97.
is the regression coefficient for the modelled and sampled carbon stocks in the CEA, worked out using equation 103.
is the mean modelled soil organic carbon stock, worked out using equation 90.
is the area-weighted mean of the modelled carbon stock from the model-validation sites in the CEA, worked out using equation 102.
41 Variance of the modelled soil organic carbon stock within a stratum
Work out the variance of the mean modelled soil organic carbon for the model-validation sites for each stratum h in the CEA (the , in (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 105
where:
is the identifier for each sample collected from the stratum
is the number of model-validation samples collected from the stratum h.
ModSOCi is the modelled soil organic carbon stock for each sample site i in stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 91 or 92.
is the mean modelled soil organic carbon stock for the model-validation sites for each stratum h, worked out using equation 93.
42 Covariance of the sampled and modelled soil organic carbon stocks in each stratum
Work out the covariance of the sampled and modelled soil organic carbon stocks for each stratum h in the CEA in (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 106
where:
is the identifier for each model-validation site in the stratum
is the number of model-validation samples collected from the stratum h.
SOCi is the soil organic carbon stock for each sample i from stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 94 or 95.
is the mean soil organic carbon stock in the stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 96.
ModSOCi is the modelled soil organic carbon stock for each sample site i from stratum h, in tonnes of soil organic carbon per hectare, worked out using equation 91 or 92.
is the mean modelled soil organic carbon stock for each stratum h, worked out using equation 93.
43 Regression estimate of sampling variance of mean carbon stocks within a stratum
Work out the regression estimate of sampling variance of mean carbon stocks for each stratum h in the CEA (the Reg for the sampled and modelled carbon stocks in the CEA (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 107
where:
is the identifier for each stratum in the CEA.
is the sampling fraction for the stratum h, worked out using equation 100.
is the number of model-validation samples collected from the stratum h.
is the variance of the mean soil organic carbon stock for the stratum h, worked out using equation 98.
is the regression coefficient for the modelled and sampled carbon stocks in the CEA, worked out using equation 103.
is the covariance of the sampled and modelled soil organic carbon stocks in stratum h, worked out using equation 106.
V is the variance of the mean modelled soil organic carbon for the model-validation sites for each stratum h, worked out using equation 105.
44 Regression estimate of sampling variance of mean carbon stocks in the CEA
Work out the regression estimate of sampling variance of mean carbon stocks in the CEA (the Reg for the sampled and modelled carbon stocks in the CEA (tonnes of soil organic carbon per hectare)2, using the following equation:
equation 108
where:
is the identifier for each stratum in the CEA.
H is the number of strata for the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
is the regression estimate of sampling variance of mean carbon stocks for stratum h, worked out using equation 107, in (tonnes of soil organic carbon per hectare)2.
45 Degrees of freedom for the regression estimate of sampling variance of mean carbon stocks in the CEA
Work out the degrees of freedom ( to use in equation 115 for a given estimation event, using the following equation:
equation 109
where:
is an identifier for the stratum.
H is the number of strata for the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA area.
is the regression estimate of sampling variance of mean carbon stocks for stratum h in the CEA, worked out using equation 106A, in (tonnes of soil organic carbon per hectare)2.
is the number of model validation samples collected from the stratum h.
Note 1: Equation 109 is a simplified equation using the condition that The original version of the equation is:
Note 2: Where a CEA contains three strata, equation 109 written in its expanded form, where the subscripts 1, 2, and 3 are used to denote values for stratum 1, stratum 2, and stratum 3, respectively takes the following form:
46 Bias of the carbon stock estimation in the CEA
Work out the bias of modelled values in the CEA ( using the following equation:
equation 110
where:
is the area-weighted mean of the modelled carbon stock from the model-validation sites in the CEA, worked out using equation 102.
the area-weighted mean of the sampled soil organic carbon stock for the CEA, given by equation 97.
Note: This section does not directly inform the net abatement calculations for the CEA directly but rather are calculated for the purposes of model-validation statistics in the Supplement that allow for the use of model-only estimates in other CEAs.
47 Correlation of the sampled and modelled soil organic carbon stocks for the CEA
Work out correlation of the modelled and measured carbon stocks in the CEA ( using the following equation:
equation 111
where:
is the identifier for each stratum in the CEA.
is the relative area of the CEA covered by stratum h in the CEA, expressed as a proportion of the total CEA.
is the covariance of the sampled and modelled soil organic carbon stocks for each stratum h in the CEA, worked out using equation 106.
is the variance of the mean soil organic carbon for each stratum h, worked out using equation 98, in (tonnes of soil organic carbon per hectare)2.
is the variance of the mean modelled soil organic carbon for the model-validation sites for each stratum h , worked out using equation 105, in (tonnes of soil organic carbon per hectare)2.
Note: This section does not directly inform the net abatement calculations for the CEA directly but rather are calculated for the purposes of model-validation statistics in the Supplement that allow for the use of model-only estimates in other CEAs.
48 Fraction of sampling variance in the CEA
Work out the fraction of sampling variance in the CEA () using the following equation:
equation 112
where:
is the regression estimate of sampling variance of mean carbon stocks in the CEA for the sampled and modelled carbon stocks in the CEA, worked out using equation 108, in (tonnes of soil organic carbon per hectare)2.
is the regression carbon stock estimate for the CEA, worked out using equation 104 in tonnes of soil organic carbon per hectare.
Note: This section does not directly inform the net abatement calculations for the CEA directly but rather are calculated for the purposes of model-validation statistics in the Supplement that allow for the use of model-only estimates in other CEAs.
Division 5—Working out the creditable change in soil organic carbon stock for a CEA
49 Working out the creditable change in soil organic carbon stock in a CEA for a reporting period
Subject to subsection 10(4) of this Schedule, the creditable change in soil organic carbon in each CEA associated with a specified probability of exceedance for a reporting period (the ), between the first estimation event in the CEA (t0 ) and the last estimation event (tx) in the reporting period, in tonnes of soil organic carbon, must be worked out in accordance with this Division.
50 Change in carbon stock between estimation events
Work out the change in soil organic carbon stock for the CEA between the first estimation event (t0 ) and the last estimation event (tx), in the reporting period (the in tonnes of soil organic carbon, using the following equation:
equation 113
where:
is the value for for the CEA in the last estimation event that occurred in the reporting period, in tonnes of soil organic carbon, given by equation 71.
is the value for for the CEA in the first estimation event in the CEA, in tonnes of soil organic carbon, given by equation 71.
51 Standard error for change in soil organic carbon stock
Work out the standard error of the mean difference between total soil organic carbon stock for the CEA between the first estimation event (t0 ) and the last estimation event (tx), in the reporting period (the ), in tonnes of soil organic carbon, using the following equation:
equation 114
where:
is the value for for the CEA from the first estimation event in the CEA, (in tonnes of soil organic carbon)2, worked out using equation 72.
is the value for for the CEA from the last estimation event in the reporting period, in (tonnes of soil organic carbon)2, worked out using equation 72.
52 Degrees of freedom for a CEA between estimation events
Work out the degrees of freedom (df) to use in equation 116 for the CEA, using the following equation:
equation 115
where:
is the is the value for for the CEA from the first estimation event in the CEA, in (tonnes of soil organic carbon)2, worked out using equation 72.
is the value for for the CEA from the last estimation event in the reporting period, tx, in (tonnes of soil organic carbon)2, worked out using equation 72.
is the value for for the CEA from the first estimation event in the CEA, given by section 14 of this Schedule.
Note 1: The first estimation event must include sampling for consistency with paragraph 5(2)(a) of this Schedule, which requires sampling for the first estimation event.
is the value for for the CEA from the last estimation event in the reporting period, given by section 14 of this Schedule.
53 Change in soil organic carbon stock in the CEA with a specified probability of exceedance for a reporting period
Work out the change in soil organic carbon stock for a CEA for a reporting period between the first estimation event and a subsequent estimation event for the reporting period associated with a specified probability of exceedance (the ), in tonnes of soil organic carbon, using the following equation:
equation 116
where:
is the value for , for the CEA for the reporting period, in tonnes of soil organic carbon, worked out using equation 113.
is the value for SE for the CEA given by equation 114.
is the value of the quantile function (inverse distribution function) for the t-distribution with the value for alpha () set out in the Supplement and with the value for the degrees of freedom worked out using equation 115.
Note: An alpha () value of 0.4 would give a 60% probability of exceedance.
is equal to:
(a) if the calculation occurs for the first and second estimation events for the CEA—0.25;
Note: The 0.25 multiplier is a temporary discount to the creditable amount of change in soil organic carbon stock due to the use of only 2 estimation events (the effect of climatic influences relative to management-induced changes is assumed to be less influential after three carbon stock estimations and the discount no longer applies). After 3 or more estimations, credits withheld due to the discount will be returned if carbon increases are maintained.
(b) otherwise—zero.
0
0
0