Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014 (Cth)

Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014

made under the

Carbon Credits (Carbon Farming Initiative) Act 2011

Compilation No. 1

Compilation date: 1 July 2015

Includes amendments up to: Carbon Credits (Carbon Farming Initiative—Emissions Reduction Fund) Methodology Determination Variation 2015

About this compilation

This compilation

This is a compilation of the Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014 that shows the text of the law as amended and in force on 1 July 2015 (the compilation date).

This compilation was prepared on 1 July 2015 by the Department of the Environment.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1Preliminary   9
1.1Name of Determination   9
1.2Duration   9
1.3Definitions   9
1.4Type of project to which this Determination applies   13

Part 2Requirements for declaration as eligible project   14
2.1Eligible projects   14
2.2Project mechanism   14
2.3Project management actions   14
2.4Land on which project mechanism is implemented   14
2.5Identification of project area   15

Part 3Requirements for operation of eligible projects   16
Division 3.1               Operation of eligible projects   16
Subdivision 3.1.1        Operation of eligible projects—general   16
3.1Operation of eligible projects   16

Subdivision 3.1.2        Division of the project area   16
3.2Initial division of project area   16
3.3Carbon estimation area boundaries   16
3.4Exclusion areas   16

Subdivision 3.1.3        Carbon estimation area requirements   17
3.5Carbon estimation area requirements—general   17
3.6Permanent pasture requirements for a carbon estimation area             17

Division 3.2               Restricted activities   17
3.7Management actions   17
3.8Clearing woody vegetation   18
3.9Organic fertiliser   19
3.10Restricted activities after start of baseline sampling round                  19

Part 4Requirements for soil carbon measurements   20
Division 4.1               Soil carbon measurements—general   20
4.1Soil carbon measurements—general   20

Division 4.2               Soil carbon measurements—requirements   20
4.2Soil carbon measurements—definitions   20
4.3Strata   20
4.4Composites   20
4.5Sampling technicians   21
4.6Sampling, preparation and analysis of soil   21
4.7Analysis of organic carbon and water content   22
4.8Commencement of baseline sampling round and project management actions          22
4.9Sampling rounds and reporting periods—timing   22
4.10Sampling rounds—frequency   23
4.11Sampling rounds—extension of time by Regulator   23
4.12Sampling rounds—organic fertiliser   23

Part 5The net abatement amount—baseline calculations                25
Division 5.1               The net abatement amount   25
5.1The net abatement amount   25

Division 5.2               Baseline calculations—preliminary   25
5.2General   25
5.3Greenhouse gas assessment boundary   25

Division 5.3               Baseline—general   26
5.4Baseline—general   26
5.5Baseline—emissions   26

Division 5.4               Baseline—soil carbon   27
Subdivision 5.4.1        Soil carbon baseline—general   27
5.6Soil carbon baseline—general   27

Subdivision 5.4.2        Soil carbon baseline—equivalent soil mass calculations   28
5.7Soil carbon baseline—equivalent soil mass values   28
5.8Soil carbon baseline—mass of soil   28
5.9Soil carbon baseline—cumulative mass of soil   29
5.10Soil carbon baseline—equivalent soil mass  29
5.11Soil carbon baseline—calculating the tenth percentile by interpolation 30

Subdivision 5.4.3        Baseline soil organic carbon stocks   31
5.12Baseline soil organic carbon stocks—general  31
5.13Baseline soil organic carbon stocks—single soil layer   31
5.14Baseline soil organic carbon stocks in equivalent soil mass for single soil layer        32
5.15Baseline soil organic carbon stocks—corrected stock in equivalent soil mass for single soil layer   33
5.16Baseline organic soil carbon stocks—2 soil layers   34
5.17Baseline soil organic carbon stocks in equivalent soil mass for 2 soil layers 36
5.18Baseline soil organic carbon stocks—corrected stock in equivalent soil mass for 2 soil layers   37
5.19Baseline soil organic carbon stocks—mean corrected stock in equivalent soil mass for carbon estimation area soil layer   39
5.20Baseline soil organic carbon stocks—standard deviation of corrected stock in equivalent soil mass for carbon estimation area soil layer   40

Subdivision 5.4.4        Soil organic carbon baseline—additional calculations   41
5.21Baseline soil organic carbon stocks—additional calculations               41
5.22Baseline soil organic carbon stocks—total corrected stock for carbon estimation area soil layer   41
5.23Baseline soil organic carbon stocks—total corrected soil organic carbon stock for carbon estimation area   41
5.24Baseline soil organic carbon stocks—total corrected stock for project area   42

Division 5.5               Baseline—production livestock   42
Subdivision 5.5.1        Livestock baselines—general   42
5.25Livestock baselines—general   42

Subdivision 5.5.2        Livestock baseline A   43
5.26Livestock baseline A—general   43
5.27Livestock baseline A—total emissions   43
5.28Livestock baseline A—standard deviation   45

Subdivision 5.5.3        Livestock baseline B   45
5.29Livestock baseline B—general   45
5.30Livestock baseline B—assessed carrying capacity   45
5.31Livestock baseline B—emissions from each livestock group in first year of project   46
5.32Livestock baseline B—stocking rate   46
5.33Livestock baseline B—annual emissions   46
5.34Livestock baseline B—tolerance margin   47

Division 5.6               Baseline—synthetic fertiliser   47
5.35Synthetic fertiliser baselines—general   47
5.36Synthetic fertiliser baseline A   48
5.37Synthetic fertiliser baseline B—general   48
5.38Synthetic fertiliser baseline B—calculations   48
5.39Synthetic fertiliser baseline C—general   49
5.40Synthetic fertiliser baseline C—quantity of nitrogen   49
5.41Synthetic fertiliser baseline C—nitrous oxide emissions   50
5.42Synthetic fertiliser baseline C—urea emissions   50
5.43Synthetic fertiliser baseline C—total emissions   51
5.44Synthetic fertiliser baseline C—mean annual emissions   51
5.45Synthetic fertiliser baseline C—standard deviation   51
5.46Synthetic fertiliser baseline—total mean annual emissions                   52

Division 5.7               Baseline—lime   52
5.47Lime baseline—general   52
5.48Lime baseline—carbonates per application   52
5.49Lime baseline—total carbonates   53
5.50Lime baseline—carbon dioxide emissions   53
5.51Lime baseline—mean annual emissions   54
5.52Lime baseline—standard deviation   54

Division 5.8               Baseline—tillage events   55
5.53Tillage baseline emissions—general   55
5.54Tillage baseline emissions—crop residues   55
5.55Tillage baseline emissions—residues of all crop types   56
5.56Tillage baseline emissions—pasture renewal   56
5.57Tillage baseline emissions—fuel use   57
5.58Tillage baseline emissions—total emissions   57
5.59Tillage baseline emissions—mean annual emissions   58
5.60Tillage baseline emissions—standard deviation   58

Part 6The net abatement amount—project calculations                   60
Division 6.1               Calculation of soil organic carbon stocks   60
Subdivision 6.1.1        Soil organic carbon stock calculations—general   60
6.1Soil organic carbon stock calculations—general   60

Subdivision 6.1.2        Soil organic carbon stock calculations—t₁ sampling round   60
6.2Soil organic carbon stock at t₁—corrected stocks   60
6.3Soil organic carbon stock at t₁—mean corrected stock in equivalent soil mass for carbon estimation area soil layer   60
6.4Soil organic carbon stock at t₁—standard deviation   61

Subdivision 6.1.3        Soil organic carbon stock change calculations—between t₀ and t₁           62
6.5Calculation of soil organic carbon stock change between t₀ to t₁—general     62
6.6Change in mean corrected soil organic carbon stock in equivalent soil mass between t₀ to t₁ 62
6.7Standard deviation of difference between means from t₀ to t₁           63
6.8Critical soil organic carbon stock change in each soil layer from t₀ to t₁ 63
6.9Total critical soil organic carbon stock change in each soil layer between t₀ and t₁    65
6.10Total critical change in corrected soil organic carbon stock in carbon estimation area between t₀ and t₁  65
6.11Total critical change in corrected soil organic carbon stock in project area between t₀ and t₁   66
6.12Total critical change in corrected soil organic carbon stock between t₀ and t₁—carbon dioxide equivalents   67
6.13Total critical change in soil organic carbon stock between t₀ and t₁—discount            67

Subdivision 6.1.4        Soil organic carbon stock calculations—after 3 or more sampling rounds (t_x)       68
6.14Soil organic carbon stock at t_x—corrected stock   68
6.15Soil organic carbon stock at t_x—mean corrected stock in equivalent soil mass for carbon estimation area soil layer   68
6.16Soil organic carbon stock at t_x—standard deviation   69

Subdivision 6.1.5        Soil organic carbon stock calculations—between baseline (t₀) and subsequent (t_x) sampling rounds   70
6.17Change in mean soil organic carbon stock in equivalent soil mass between t₀ and t_x 70
6.18Critical average soil organic carbon stock change in each soil layer from t₀ to t_x      72
6.19Total critical soil organic carbon stock change in each soil layer between t₀ and t_x    74
6.20Total critical change in corrected soil organic carbon stock in carbon estimation area between t₀ and t_x  74
6.21Total critical change in corrected soil organic carbon stock in project area between t₀ and t_x   75
6.22Total critical change in corrected soil organic carbon stock between t₀ and t_x—carbon dioxide equivalents   76

Subdivision 6.1.6        Soil organic carbon stock change over a reporting period   76
6.23Soil organic carbon stock change over a reporting period—general     76
6.24Soil organic carbon stock change over a reporting period—first reporting period       77
6.25Soil organic carbon stock change over a reporting period—subsequent reporting periods     77

Division 6.2               Calculation of project emissions   78
Subdivision 6.2.1        Calculation of project emissions—general   78
6.26Calculation of emissions from sources—general   78

Subdivision 6.2.2        Calculation of project emissions—production livestock   78
6.27Production livestock project emissions—general   78
6.28Production livestock project emissions—animal days   79
6.29Production livestock project emissions—livestock groups                  79
6.30Production livestock project emissions—total emissions                    79
6.31Production livestock project emissions—mean annual emissions        80
6.32Production livestock project emissions—material difference between baseline and reporting periods   80
6.33Production livestock project emissions—total change   81

Subdivision 6.2.3        Calculation of emissions from synthetic fertiliser   82
6.34Synthetic fertiliser project emissions—general   82
6.35Synthetic fertiliser project emissions—quantity of nitrogen                  82
6.36Synthetic fertiliser project emissions—nitrous oxide emissions            83
6.37Synthetic fertiliser project emissions—urea emissions   83
6.38Synthetic fertiliser project emissions—total emissions   83
6.39Synthetic fertiliser project emissions—mean annual emissions            84
6.40Synthetic fertiliser project emissions—material difference between baseline and reporting periods   84
6.41Synthetic fertiliser project emissions—total change   86

Subdivision 6.2.4        Calculation of emissions from lime   86
6.42Lime project emissions—general   86
6.43Lime project emissions—carbonates per application   86
6.44Lime project emissions—total carbonates   87
6.45Lime project emissions—carbon dioxide emissions   87
6.46Lime project emissions—mean annual emissions   87
6.47Lime project emissions—material difference between baseline and reporting periods 88
6.48Lime project emissions—total change   89

Subdivision 6.2.5        Calculation of emissions from tillage events   89
6.49Tillage project emissions—general   89
6.50Tillage project emissions—crop residues   89
6.51Tillage project emissions—residues of all crop types   90
6.52Tillage project emissions—pasture renewal   91
6.53Tillage project emissions—fuel use   91
6.54Tillage project emissions—total emissions   92
6.55Tillage project emissions—mean annual emissions   92
6.56Tillage project emissions—material difference between baseline and reporting periods          93
6.57Tillage project emissions—total change   94

Subdivision 6.2.6        Calculation of emissions from all sources within greenhouse gas assessment boundary 94
6.58Project emissions from all sources—general   94
6.59Project emissions from all sources—calculation   94

Division 6.3               Calculation of the carbon dioxide equivalent net abatement amount 95
6.60Calculating the carbon dioxide equivalent net abatement amount— first reporting period        95
6.61Calculating the carbon dioxide equivalent net abatement amount—subsequent reporting periods   96

Division 6.4               Data collection   98
6.62Livestock emissions—data   98
6.63Synthetic fertiliser emissions—data   98
6.64Lime emissions—data   99
6.65Tillage emissions—data   99

Part 7Monitoring, record-keeping and reporting requirements     100
Division 7.1               General   100
7.1Application   100

Division 7.2               Monitoring requirements   100
7.2Project monitoring—general   100
7.3Project monitoring—risk of reversal events and known erosion events 100
7.4Project monitoring—notification of risk of reversal events and known erosion events 100
7.5Project monitoring—notification of proposed changes to project management actions   101

Division 7.3               Record-keeping requirements   102
7.6Records that must be kept—general   102
7.7Records that must be kept—livestock baseline A   103
7.8Records that must be kept—livestock baseline B   104
7.9Records that must be kept—sampling rounds   104
7.10Records that must be kept—soil organic carbon stock   104
7.11Records that must be kept—emissions   104
7.12Records that must be kept—net abatement   104

Division 7.4               Offsets report requirements   105
7.13Information in first offsets report   105
7.14Information in subsequent offsets reports   106
7.15Information in all offsets reports   107

Division 7.5 Reporting under section 77A of the Act 108
7.16No division of carbon estimation area 108

Endnotes109
Endnote 1—About the endnotes  109
Endnote 2—Abbreviation key  110
Endnote 3—Legislation history  111
Endnote 4—Amendment history  112

Part 1 Preliminary

1.1 Name of Determination
This Determination is the Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014.

1.2           Duration
Note    See subsection 122(1) of the Act.
This Determination:
(a)   commences on the day after it is registered on the Federal Register of Legislative Instruments; and
(b) unless sooner revoked, expires on the day before it would otherwise be repealed under subsection 50(1) of the Legislative Instruments Act 2003.
Note    This Determination will expire on the first 31 March or 30 September on or after the tenth anniversary of its registration.
Note This Determination continues to apply after expiry in accordance with section 125 of the Act.

1.3 Definitions
In this Determination:

Act means the Carbon Credits (Carbon Farming Initiative) Act 2011.
activity start date means the date from which project management actions may be applied on a carbon estimation area, and which is the later of either:
(a) the first day after the last day of a carbon estimation area baseline sampling round; or
(b) the first day after the Regulator makes a decision under subsection 27(2) of the Act to declare a project to which this Determination applies to be an eligible offsets project.

bare fallow means land that is not seeded and has less than 40% ground cover for 3 months or longer.
baseline emissions period means the 5 financial years preceding the financial year of the project start date.
bulk density means soil mass per unit volume.
carbon estimation area means an area of land that is within the project area and that meets the requirements in section 3.3.
carbon estimation area baseline sampling round means the first soil sampling round undertaken in a carbon estimation area to determine the initial soil organic carbon stock value.
carbon estimation area sampling round means a sampling round conducted to develop an estimate of soil organic carbon stock in a carbon estimation area.
CFI Mapping Guidelines means the guidelines of that name, as published and made available on the Department’s website and as in force from time to time.
CFI Mapping Tool means the online mapping tool of that name, as published and made available on the Department’s website and as in force from time to time.
CFI soil sampling design method means the soil sampling design method that is included in the CFI Soil Sampling Design Method and Guidelines.

CFI Soil Sampling Design Method and Guidelines means the guidelines of that name, as published and made available on the Department’s website and includes any amendments to the guidelines uploaded by the Department to its website from time to time.
Note Proponents should check the Department’s website and ensure that they have the most current version of the guidelines.

CFI soil sampling and analysis method means the soil sampling and analysis method that is included in the CFI Soil Sampling and Analysis Method and Guidelines.
CFI Soil Sampling and Analysis Method and Guidelines means the guidelines of that name, as published and made available on the Department’s website and includes any amendments to the guidelines uploaded by the Department to its website from time to time.
Note Proponents should check the Department’s website and ensure that they have the most current version of the guidelines.

composite means a sample created by bulking and mixing individual soil cores collected from different sampling locations.
continuous cropping means a system according to which land is cropped at least once every year, either with crops of the same type or rotations of different crops, and does not include pasture rotations.
critical soil organic carbon change means change in soil organic carbon stock over time with a defined probability of exceedance.
Department means the department that administers the Act.
exclusion area has the meaning given by section 3.4.
fertiliser means any organic or synthetic substance that supplies key chemical elements to plants and soils to enhance plant growth and the fertility of soils.
grazing system means a system of managing grazing by livestock on pasture.
historic management actions means all management practices undertaken in a carbon estimation area between the beginning of the baseline emissions period and the activity start date.
median day means the middle date of a sampling round, or the next calendar date if the sampling round consisted of an even number of days.
National Inventory means the report of that name, as published and made available on the Department’s website, and as updated from time to time.
new management action means a project management action that:
(a) is undertaken in a carbon estimation area on or after the activity start date; and
(b) differs from historic management actions.

NGER Measurement Determination means the applicable determination made under subsection 10(3) of the National Greenhouse and Energy Reporting Act 2007.
NGER Regulations means the National Greenhouse and Energy Reporting Regulations 2008.
nominated sampling depth means a soil sampling depth that is chosen by a project proponent for each carbon estimation area.
organic fertiliser means any solid or liquid organic product that:
(a) is created using waste products of other industries and processes;
(b) may be applied to the surface of, or incorporated into, agricultural soils; and
(c) does not include polymers and non‑biodegradable substances such as plastics, rubber or coatings.

pasture cropping means sowing cereal crops directly into permanent pasture to produce both crops and fodder.
permanent pasture means agricultural land that is:
(a) continuously under pasture, including perennials and annual grasses and legumes;
(b) not bare fallowed; and
(c) grazed by production livestock at least once:
a. in each reporting period on or after the activity start date; or
b. every 2 years before the activity start date.

production livestock means livestock managed for production purposes and from which commercial products or services are derived.
project area baseline sampling round means a sampling round conducted to develop an initial soil organic carbon stock value in all carbon estimation areas in the project area.
project area sampling round means a sampling round conducted to develop an estimate of soil organic carbon stock in all carbon estimation areas in the project area.
project duration means the time in years between the baseline sampling round and the most recent sampling round for a carbon estimation area.
project management actions means all management actions undertaken within a carbon estimation area in the period between the activity start date and the end of the final crediting period for the project and includes one or more new management actions.
project mechanism has the meaning given by section 2.2.
project start date means the date when the first reporting period for an eligible offsets project starts under subsection 76(1) of the Act.
Note The project start date is the first day of both the project crediting period and the first reporting period of the project.

Regulations means the Carbon Credits (Carbon Farming Initiative) Regulations 2011.
renovation event means the rejuvenation of existing degraded pasture by sowing additional pasture seed.
sample means a representative portion of soil from a discrete layer of soil.
sampling design means instructions regarding:
(a) the spatial layout of sampling locations;
(b) the number of samples;
(c) the timing of sampling; and
(d) if relevant, the compositing or bulking of soil samples.

sampling location means the location, specified by a latitude and a longitude, at which a sample has been, or is to be, taken.
sampling plan means:
(a) the position of the carbon estimation areas and the strata;
(b) the number of composites; and
(c) the sample locations assigned to each composite;

within the project area.
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.
soil core means a discrete portion of soil that has been extracted with a coring device, and includes the gravel and fine fraction.
soil organic carbon means the form of carbon contained within soil organic matter and does not include mineralised carbon.
Standard Parameters and Emissions Factors means the document titled Standard Parameters and Emissions Factors for Sequestering Carbon in Soils in Grazing Systems that is published and made available on the Department’s website, and includes any amendments to those parameters and emissions factors based on updated information available to the Department, changes in the National Inventory, or changes in the carbon dioxide equivalence of the gases incorporated into those parameters and emissions factors and uploaded by the Department to its website from time to time.
Note This document is available from the Department’s website. Proponents should check the Department’s website and ensure that they have the most current version of the document.

stratum means an area in a carbon estimation area.
sub-sample, in relation to a soil sample, means a representative portion of an original soil sample upon which laboratory analyses are conducted.
synthetic fertiliser means any synthetic substance that supplies key chemical elements, particularly nitrogen, phosphorus and potassium, to plants and soils to enhance plant growth and the fertility of soils.
t CO₂-e means a unit of measurement defined as tonnes of carbon dioxide equivalence (within the meaning of the National Greenhouse and Energy Reporting Act 2007).
tillage means any form of mechanical preparation of the soil.
1.4           Type of project to which this Determination applies
Note See paragraphs 27(4)(b) and 106(1)(a) of the Act.
This Determination applies to sequestration offsets projects that:
(a)   aim to remove carbon dioxide from the atmosphere by sequestering carbon in soil in a grazing system; and
(b)   could reasonably be expected to result in eligible carbon abatement.

Part 2 Requirements for declaration as eligible project

Note See paragraphs 27(4)(c) and 106(1)(b) of the Act.

2.1 Eligible projects
To be declared an eligible offsets project, a project to which this Determination applies must meet the requirements in this Part.

2.2           Project mechanism
The project must implement project management actions consistent with the requirements in Part 3 that:
(a)   increase carbon inputs to the soil in the project area; or
(b)   reduce losses of soil organic carbon in the project area; or
(c)   achieve both (a) and (b).

2.3           Project management actions
A project proponent must provide, in the form specified by the Regulator, a description of:
(a)   the historic management actions that were carried out at any time during the 5 year period immediately before an application for declaration of the project as an eligible offsets project is made;
(b)   the project management actions that will be carried out from the start of the activity start date to the end of the crediting period;
(c)   the new management actions that will be implemented as part of the project mechanism;
(d)   how the project management actions could achieve the outcomes specified in section 2.2; and
(e)   how the project management actions will be consistent with the requirements of Part 3.
Note    To demonstrate how the new project management actions could achieve the outcomes specified in section 2.2, a project proponent may provide supporting evidence such as scientific evidence (if available) and other case studies as relevant.

2.4           Land on which project mechanism is implemented
(1)   This section sets out requirements for the land on which the project mechanism is implemented.
(2)   The land must be within Australia, excluding external territories.
(3)   The land must be made up of areas that were under either:
(a)   permanent pasture for the 5 year period immediately before:
(i)    an application for declaration of the project as an eligible offsets project is made; or
(ii)    the first day of the baseline sampling round;

whichever is the earlier; or
(b)   continuous cropping for the 5 year period immediately before:
(i)    an application for declaration of the project as an eligible offsets project is made; or
(ii)    the first day of the baseline sampling round;

whichever is the earlier.
Note A person may apply to the Regulator for the declaration of an offsets project as an eligible offsets project under section 22 of the Act.

(4)   Evidence must be provided to demonstrate, to the satisfaction of the Regulator, that the land was managed in accordance with subsection (3):
(a)   as permanent pasture; or
(b)   as a continuous cropping system.
Note    The evidence referred to in subsection (4) may include:
(a)   date-stamped photographic evidence;
(b)   invoices for goods received;
(c)   invoices for capital works completed;
(d)   taxation (and other) records, including of production livestock numbers;
(e)   management records.

(5) If any part of the land was subject to continuous cropping as specified in paragraph (3)(b), then the new management actions referred to in paragraph 2.3(c) must include converting that part of the land to permanent pasture.

2.5 Identification of project area
The boundaries of the project area must be delineated in accordance with the CFI Mapping Guidelines.

Part 3 Requirements for operation of eligible projects

Note See paragraphs 27(4)(c), 35(2)(a) and 106(1)(b) of the Act.

Division 3.1 Operation of eligible projects

Subdivision 3.1.1 Operation of eligible projects—general

3.1 Operation of eligible projects
An eligible offsets project to which this Determination applies must be carried out in accordance with this Part.

Subdivision 3.1.2 Division of the project area

3.2           Initial division of project area
(1)   Before submitting the first offsets report for the project, the project proponent must divide the project area in accordance with this Division.
(2)   The project area must consist of only the following types of areas:
(a)   one or more carbon estimation areas; and
(b)   if relevant—one or more exclusions areas.

3.3           Carbon estimation area boundaries
(1)   This section sets out requirements for the boundaries of carbon estimation areas.
(2)   Subject to subsection (3), the boundaries of each carbon estimation area must be defined in accordance with the:
(a)   CFI soil sampling design method; and
(b)   CFI Mapping Guidelines.

(3) Once the boundaries of a carbon estimation area are defined to undertake a baseline sampling round, the boundaries must not be changed.

3.4 Exclusion areas
Land in the project area on which the project mechanism is not implemented must be defined and mapped as an exclusion area in accordance with the CFI Mapping Guidelines.
Note An example of an exclusion area is land that is not used for primary production, such as a residential building and immediate surrounds.

Subdivision 3.1.3 Carbon estimation area requirements

3.5 Carbon estimation area requirements—general
A carbon estimation area must consist of land on which the project mechanism is implemented.

3.6           Permanent pasture requirements for a carbon estimation area
(1)   A carbon estimation area must:
(a)   have been under permanent pasture for a period that:
(i)    commences at the start of the applicable 5 year period specified in paragraph 2.4(3)(a); and
(ii)    continues to the activity start date; or

(b)   both:
(i)    have been under continuous cropping for a period that:
(A)   commences at the start of the applicable 5 year period specified in paragraph 2.4(3)(b); and
(B)   continues to the activity start date; and
(ii)    be converted to permanent pasture as part of the project mechanism.

(2) Once the project mechanism has been implemented in a carbon estimation area, the carbon estimation area must remain as permanent pasture until the end of the final crediting period.
(3) Permanent pasture in a carbon estimation area must be grazed by production livestock at least once in each reporting period.

Division 3.2 Restricted activities

3.7           Management actions
(1)   Management actions must not be undertaken within the project area from the activity start date to the end of the final crediting period unless the actions are project management actions.
Note    After the end of the final crediting period, management actions that are not project management actions may be undertaken in the project area. Project proponents are required to notify the Regulator if a ‘risk of reversal’ event (defined by subsection 7.3(2)) occurs after the end of the final crediting period and before the end of the maximum potential relinquishment period.

(2)   Project management actions must include at least one new management action that meets the requirements set out in subsection (3).
(3)   One or more new management actions must be undertaken in each carbon estimation area:
(a)   on or after the activity start date;
(b)   no later than 2 years after the last day of the baseline sampling round for the relevant carbon estimation area; and
(c)   before the t₁ sampling round for the relevant carbon estimation area.

(4)   New management actions under this Determination include, but are not limited to, the following types of management actions:
(a)   converting from continuous cropping to permanent pasture;
(b)   undertaking pasture cropping;
(c)   managing pasture through:
(i)    implementing or changing pasture irrigation;
(ii)    subject to this section—applying organic or synthetic fertiliser to pastures;

(iii)    rejuvenating pastures, including through seeding; and
(d)   managing grazing through:
(i)    changing stocking rates;
(ii)    altering the timing, duration and intensity of grazing.

(5)   The following types of management actions are not project management actions under this Determination:
(a)   permanent de-stocking of grazing systems;
(b)   bare fallow;
(c)   applying organic fertilisers that include crop residue, hay, or straw to the soil of the project area, unless in accordance with section 3.9;
(d)   application of biochar, or soil amendments containing coal, to the soil; and
(e)   clearing woody vegetation from within the project area.

(6) In this Division:

woody vegetation means trees and shrubs.
3.8           Clearing woody vegetation
Clearing woody vegetation from within the project area may be undertaken only to manage regrowth of invasive woody weeds that:
(a)   have grown since the project start date; and
(b)   are growing on existing grasslands or open woodlands.
Note    Declaration as an eligible offsets project may be dependent on obtaining regulatory approvals, including approvals, licences or permits under State or Territory law (see section 28 of the Act). Failure to obtain regulatory approvals may result in the declaration of the project being revoked (see section 34 of the Act).

3.9 Organic fertiliser
If an organic fertiliser includes crop residue, hay or straw, applying that fertiliser to the soil in a carbon estimation area is a project management action only if the crop residue, hay or straw formed part of a waste-stream from intensive animal production, food processing or manufacturing process before becoming part of the organic fertiliser.

3.10 Restricted activities after start of baseline sampling round
Management actions described in paragraph 3.7(5)(c), (d) or (e) must not be, or have been, undertaken between the first day of the baseline sampling round and the activity start date.

Part 4 Requirements for soil carbon measurements

Division 4.1 Soil carbon measurements—general

4.1 Soil carbon measurements—general
This Part sets out processes that must be conducted when measuring the soil carbon stocks for an eligible offsets project to which this Determination applies.

Division 4.2 Soil carbon measurements—requirements

4.2 Soil carbon measurements—definitions
In this Division:

qualified technician means a technician with qualifications from a nationally accredited course, or formal recognition of trade or prior learning (from a nationally accredited institution), in the competencies prescribed in the CFI Soil Sampling and Analysis Method and Guidelines.
sampling interval means the time between consecutive sampling rounds.
4.3           Strata
(1)   At least 3 strata must be defined in each carbon estimation area in the project area.
(2)   All strata in a carbon estimation area must be defined in accordance with the CFI Mapping Guidelines and the CFI soil sampling design method.
(3)   The strata in a carbon estimation area must be evenly sized within the tolerance specified in the CFI soil sampling design method; and
(4)   The same carbon estimation areas and strata in each carbon estimation area established for the baseline sampling round must be maintained for all subsequent sampling rounds.

4.4           Composites
(1)   Subject to subsection (2), a project proponent must nominate the number of composites to be included in the sampling plan as required by the CFI soil sampling design method.
(2)   At least 3 composites must be included in the sampling plan for each carbon estimation area.
(3)   A sample location for each composite must be assigned within each stratum in accordance with the CFI soil sampling design method.
(4)   The sampling locations must be located in accordance with the CFI soil sampling design method.
(5)   A composite must be created by combining a single soil sample from each stratum in a carbon estimation area.
(6)   The soil sample referred to in subsection (5) must be taken from the sampling location that belongs to that composite in accordance with the CFI soil sampling design method.
(7)   Composites must be identified in accordance with the CFI soil sampling design method.
(8)   Sampling locations in subsequent sampling rounds must be determined in accordance with the CFI soil sampling design method.
Note    Subject to subsection 4.4(2), the number of composites taken within a carbon estimation area may vary across sampling rounds.

4.5 Sampling technicians
(1) The soil sampling required under this Determination must be undertaken by a qualified technician or by a laboratory that meets the requirements specified in section 4.7.

(2)   The soil sampling referred to in subsection (1) includes:
(a)   field-based sample collection; and
(b)   preparation of soil samples.
Note    Preparation of soil samples includes air-drying, bulking, mixing, sieving, sub-sampling, and handling.

4.6           Sampling, preparation and analysis of soil
(1)   Soil samples must be collected in accordance with the CFI soil sampling and analysis method.
(2)   The nominated sampling depth must be at least 30 centimetres.
Note    The nominated sampling depth may be greater than 30 centimetres.

(3)   The nominated sampling depth must be the same depth in the carbon estimation area:
(a)   at all sample locations; and
(b)   subject to subsection (4), for the baseline sampling round and all subsequent sampling rounds.

(4)   If the nominated sampling depth for a carbon estimation area is greater than 30 centimetres for the baseline sampling round, the nominated depth may be reduced to the minimum depth of 30 centimetres at a subsequent sampling round.
(5)   If the nominated depth is reduced to 30 centimetres in accordance with subsection (4), all subsequent nominated depths must be 30 centimetres.
(6)   Each soil sample must be prepared and a sub-sample taken in accordance with the CFI soil sampling and analysis method.
(7)   Each soil sample must be prepared in accordance with the instructions relating to preparation of composite samples in the CFI soil sampling and analysis method.
(8)   Each sub-sample must be stored and handled in accordance with the CFI Soil sampling and analysis method.

4.7           Analysis of organic carbon and water content
(1)   Analysis of soil sub-samples must be undertaken by a laboratory:
(a)   that:
(i)    is certified for organic carbon analysis by ASPAC; and
(ii)    uses a method certified for organic carbon analysis and gravimetric water content by ASPAC; or

(b) that uses an organic carbon method and gravimetric water content method that has been accredited for that laboratory by NATA under ISO-IEC 17025 (Chemical Testing).

(2) The analysis of the soil sub-samples and the content of the laboratory reports must comply with the CFI soil sampling and analysis method.
(3) In this section:

ASPAC means the Australasian Soil and Plant Analysis Council.
NATA means the National Association of Testing Authorities.
4.8           Commencement of baseline sampling round and project management actions
(1)   The baseline sampling round for each carbon estimation area in the project area must not end more than 2 years before the activity start date.
(2)   The baseline sampling round for a carbon estimation area must not take longer than 60 calendar days to complete.
(3)   Project management actions must not commence in a carbon estimation area before the activity start date.

4.9           Sampling rounds and reporting periods—timing
(1)   A carbon estimation area sampling round must not take longer than 60 calendar days to complete from the first day of sampling to the last day of sampling.
(2)   A project area sampling round must be conducted within 6 months from the first day of the first carbon estimation area soil sampling round to the last day of the final carbon estimation area soil sampling round in the project area.
(3)   The last calendar day of a reporting period must be not more than 1 month after the last date of a project area sampling round.
Note    A reporting period does not need to end after every project area sampling round.

4.10        Sampling rounds—frequency
(1)   The median day, month and year of the carbon estimation area baseline sampling round (t₀) must be recorded to the nearest day for each carbon estimation area in the project area.
(2)   Subject to section 4.11, all sampling carried out in a carbon estimation area after the carbon estimation area baseline sampling round must occur no more than 30 days before, and no more than 30 days after, the median day and month of the date of the carbon estimation area baseline sampling round.
(3)   The following details regarding the timing of each carbon estimation area sampling round after the carbon estimation area baseline sampling round must be recorded:
(a)   the day (or days);
(b)   the month (or months);
(c)   the year (or years); and
(d)   the median day.

(4)   Subject to subsection (2) and section 4.11, consecutive sampling rounds must not occur:
(a)   less than 1 year apart; and
(b)   more than 5 years apart.
Note Under section 76 of the Act, a reporting period must not be longer than 5 years. The first reporting period will need to include at least 2 sampling rounds—the baseline sampling round and a subsequent sampling round—in order to calculate net abatement for the project. The baseline sampling round should be undertaken as close as is practicable to the project start date to enable at least 2 sampling rounds to be undertaken within the first reporting period at the desired sampling interval(s).

(5) The sampling interval must not vary by more than 2 years over the project duration.

4.11        Sampling rounds—extension of time by Regulator
(1)   If exceptional circumstances prevent sampling within the timeframes specified in subsection 4.10(2), a project proponent may apply to the Regulator to seek an extension of time to carry out the carbon estimation area sampling round.
(2)   If the Regulator extends the time for the carbon estimation area sampling round, the sampling must be carried out within the timeframe specified by the Regulator.
Note    Exceptional circumstances may include poor weather conditions that inhibit site assess or where the soil moisture content is unsuitable for sampling at the planned time.

4.12        Sampling rounds—organic fertiliser
(1)   Subject to subsection (2), if organic fertiliser has been applied to a carbon estimation area, the area must not be re-sampled until at least 2 years after the day that organic fertiliser was last applied to the area.
(2)   The subsequent sampling round may occur up to 30 days before the end of the 2 year period referred to in subsection (1).
Note    See subsection 4.10(2) for the general rule applying to the start times of subsequent sampling rounds.

Part 5 The net abatement amount—baseline calculations

Division 5.1 The net abatement amount

5.1 The net abatement amount
Note See paragraph 106(1)(c) of the Act.
For an eligible offsets project to which this Determination applies, the carbon dioxide equivalent net abatement amount in relation to a reporting period for the project is taken to be the change in soil carbon stocks for the total number of carbon estimation areas within the project area when compared to the baseline, less the net change in greenhouse gas emissions from all sources.

Division 5.2 Baseline calculations—preliminary

5.2           General
(1)   In this Part if a calculation refers to a factor or parameter prescribed in the NGER Measurement Determination, the NGER Regulations, the Standard Parameters and Emissions Factors, or the National Inventory, the person carrying out the calculations must apply, to the whole reporting period, that factor or parameter from the NGER Measurement Determination, NGER Regulations, the Standard Parameters and Emissions Factors, or the National Inventory in force at the end of the reporting period.
(2)   To avoid doubt, subsection (1) must apply to all calculations carried out in the reporting period, including calculations relating to baseline emissions.

5.3           Greenhouse gas assessment boundary
When making calculations under this Part:
(a)   the carbon pools and emission sources and the corresponding greenhouse gases in Table 1 must be taken into account; and
(b)   no other gases, carbon pools or emission sources may be taken into account.

Table 1: Gases accounted for in the abatement calculations

Carbon pool

Greenhouse gas

Soil

Organic carbon (C)

Emission source

Greenhouse gas

Livestock—enteric fermentation

Methane (CH₄)

Livestock—dung and urine

Methane (CH₄)

Nitrous oxide (N₂O)

Synthetic fertiliser

Nitrous oxide (N₂O)

Carbon dioxide (CO₂)

Lime

Carbon dioxide (CO₂)

Tillage

Nitrous oxide (N₂O)

Methane (CH₄)

Carbon dioxide (CO₂)

Division 5.3 Baseline—general

5.4 Baseline—general
The baseline scenario for a carbon estimation area must be calculated in accordance with this Part.

5.5           Baseline—emissions
(1)   The mean annual emissions from each source within the greenhouse gas assessment boundary must be calculated for the baseline emissions period.
(2)   If records demonstrating baseline emissions from a particular source and according to the relevant baseline cannot be provided, then it is taken that there were no emissions from that source for the baseline emissions period.
(3)   The following must be calculated in relation to the annual emissions for the baseline emissions period:
(a)   if livestock baseline B or synthetic fertiliser baseline B is used—the tolerance margin;
(b)   in all other cases—the standard deviation.

(4) The material change in greenhouse gas emissions from a given source must be calculated if mean annual emissions for that source in a reporting period fall outside of the bounds of one standard deviation, or outside of the tolerance margin, from the mean annual emissions for that source in the baseline emissions period.
(5) In this section:

material change means a change in emissions from a given source, where the change falls outside of either one standard deviation or the tolerance margin (whichever applies in the circumstances) from the mean annual baseline emissions for that source.

Division 5.4 Baseline—soil carbon

Subdivision 5.4.1 Soil carbon baseline—general

5.6           Soil carbon baseline—general
(1)   For the purposes of determining the soil carbon baseline, the soil organic carbon stock must be measured at the baseline sampling round before the commencement of project management actions in a carbon estimation area.
(2)   The soil organic carbon stock in each soil layer in a carbon estimation area at the baseline sampling round must be calculated in accordance with this Division.
(3)   For the purposes of the soil organic carbon stock calculations specified in this Division:
(a)   the stocks must be calculated in up to 2 sequential soil layers in each carbon estimation area;
(b)   the first layer (the upper layer) must extend from the soil surface to a depth of 30 centimetres;
(c)   if used—the second layer (the deeper layer) must extend from a depth of 30 centimetres (the base of the upper layer) to a nominated sampling depth that is the same depth across that carbon estimation area within the baseline sampling round; and
Note     A nominated sampling depth is a soil sampling depth that is chosen by a project proponent. The proponent may choose, for example, a nominated sampling depth of 45 or 60 centimetres. The actual sampling depth is the soil sampling depth achieved at a sampling location. It may be less than the nominated sampling depth in circumstances where, for example, the presence of bedrock prevents sampling to the nominated sampling depth.

(d) for the purposes of the Equations in this Division, the nominated thickness of a soil layer may be denoted by and, if used, .
Note The nominated thickness of each soil layer directly relates to the nominated sampling depth. For example, if the nominated sampling depth is 30 centimetres, the value of T_n for the 0–30 centimetres layer is 30 centimetres. If the nominated sampling depth is 45 centimetres, the value of T_n for the 0–30 centimetre upper layer is 30 centimetres and the value for the 30–45 centimetre deeper layer is 15 centimetres.

(4) In this Division:

x centimetres (x cm) means a nominated sampling depth that is greater than 30 centimetres.

Subdivision 5.4.2 Soil carbon baseline—equivalent soil mass calculations

5.7           Soil carbon baseline—equivalent soil mass values
(1)   Variations in soil bulk density must be taken into account when measuring soil carbon stock change by undertaking the equivalent soil mass calculations specified in this Subdivision.
(2)   The equivalent soil mass calculations must include the following values for the baseline soil sampling round (t₀):
(a)   the mass of soil contained in each soil layer, calculated in accordance with section 5.8;
(b)   the cumulative mass of soil contained between the soil surface (zero centimetres) and the nominated sampling depth, calculated in accordance with section 5.9; and
(c)   the equivalent soil mass contained between the soil surface (zero centimetres) and the lower boundary of each soil layer sampled, calculated in accordance with section 5.10.

(3)   For the purpose of calculating each value specified in subsection (2), the nominated thickness (T_n) of each soil layer must be used.
(4)   If only the upper layer of soil is sampled, one equivalent soil mass value must be calculated for the carbon estimation area.
(5)   If the upper layer and a deeper layer of soil is sampled, the following equivalent soil mass values must be calculated:
(a)   the equivalent soil mass from the soil surface to the lower boundary of the upper layer (being 30 centimetres); and
(b)   the equivalent soil mass from the soil surface to the lower boundary of the deeper layer (being the nominated sampling depth).

5.8 Soil carbon baseline—mass of soil
The mass of soil contained in the nominated thickness of each soil layer per hectare for each composite sample collected from the carbon estimation area at the time of the baseline soil sampling round (t₀), must be calculated using the following formula:

Equation SC1

Where:

=

mass of soil present within the entire nominated thickness of the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.

=

nominated thickness of the l^th soil layer; cm.

=

bulk density of the l^th soil layer for the i^th composite soil sample at the baseline sampling round (t₀), calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.

100 =

conversion factor required to provide the soil mass in units of t soil/ha.

5.9 Soil carbon baseline—cumulative mass of soil
The cumulative mass of soil (t soil/ha) contained between the soil surface and the nominated sampling depth for each composite sample, or samples if the upper and deeper layers were sampled, collected from the carbon estimation area at the baseline soil sampling round (t₀) must be calculated using the following formula:

Equation SC2

Where:

=

cumulative mass of soil collected between the soil surface and a nominated sampling depth (either 30 or x cm) using the data collected for the l^th soil layers for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.

=

mass of soil present within in the entire nominated thickness of the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.

=

(a) 1, if the 0–30 cm soil layer was the only layer sampled; or

(b) 2, if the upper (0–30 cm) and deeper (30–x cm,) soil layers were sampled.

Note If only one soil layer was sampled, = .

5.10        Soil carbon baseline—equivalent soil mass
(1)   The equivalent soil mass () that is contained between the surface and the lower boundary of each soil layer sampled must be:
(a)   calculated once from the baseline soil sampling round (t₀) data for each carbon estimation area;
(b)   calculated as the tenth percentile of the values obtained for each composite sample from a carbon estimation area using Equation SC2; and
(c)   used as the equivalent soil mass in all subsequent soil organic carbon stock calculations.

(2)   The equivalent soil mass () associated with the tenth percentile must be calculated in accordance with this section.
(3)   The values obtained for the cumulative mass of soil for each of the composite samples () collected from a carbon estimation area must be sorted from lowest to highest.
(4)   A rank (k) must be assigned to each value of :
(a)   starting with k = 1 (integer) for the lowest value; and
(b)   progressing to k = N for the largest value, where N is the number of composite samples.

(5)   The percentile (P) associated with each value of k must be calculated using the following formula:

Equation SC3

(6)   If one of the calculated values for P is exactly 10, then is taken to be the equivalent to the value of associated with P = 10.
(7)   If no value of P is exactly 10, the value of the tenth percentile must be calculated by interpolation in accordance with section 5.11.

5.11        Soil carbon baseline—calculating the tenth percentile by interpolation
(1)   The 2 rank values associated with the percentiles that bound the tenth percentile must be determined.
(2)   The lower bound rank must be labelled as kLB.
(3)   The upper bound rank must be labelled as kUB.
(4)   must be calculated using the following formula:

Equation SC4

Where:

=

equivalent soil mass from the soil surface to a specified depth
(eg d = 30 cm, or d = x cm) for the carbon estimation area.

=

cumulative soil mass associated with the lower bound rank (kLB).

=

cumulative soil mass associated with the upper bound rank (kUB).

=

percentile associated with the lower bound rank (kLB).

=

percentile associated with the upper bound rank (kUB)

Subdivision 5.4.3 Baseline soil organic carbon stocks

5.12        Baseline soil organic carbon stocks—general
(1)   The soil organic carbon stock for each soil layer for each composite sample at the time of the baseline sampling round must be calculated in accordance with this Subdivision.
(2)   The mean soil organic carbon stock for each soil layer from each carbon estimation area at the time of the baseline sampling round must be calculated in accordance with this Subdivision.
(3)   Equations SC5 to SC11 in this Subdivision assume that the nominated thickness (T_n) has been attained.
(4)   In this Subdivision:

laboratory means the laboratory specified in section 4.7.
Walkley and Black analysis means the wet oxidation technique used to determine the organic carbon content of soil described in the CFI Soil Sampling and Analysis Method and Guidelines.
5.13        Baseline soil organic carbon stocks—single soil layer
(1)   Soil organic carbon stock in the 0–30 centimetre layer for each composite sample collected from the carbon estimation area at the time of the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC5

Where:

=

soil organic carbon stock in the 0–30 cm layer (l =
0–30 cm) for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

organic carbon content of the 0–30 cm soil layer for the i^th oven-dry composite sample at the baseline sampling round (t₀) expressed as a percentage; % of oven dry soil mass.

=

bulk density of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.

=

nominated thickness of the 0–30 cm soil layer = 30 cm.

=

gravimetric gravel content of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; fraction of oven dry soil mass.

(2)   For the purposes of determining , if:
(a)   the laboratory reported:
(i)    the air-dry organic carbon content of the sub‑sample; or
(ii)    the grams per kilogram organic carbon content of the sub-sample; or

(b) the Walkley and Black analysis is used and not converted to total organic carbon by the laboratory;

then the value must be converted to a total oven-dry organic carbon content using the CFI Soil Sampling and Analysis Method and Guidelines; % of oven dry soil mass.

5.14 Baseline soil organic carbon stocks in equivalent soil mass for single soil layer
The soil organic carbon stock in the equivalent soil mass for the 0–30 centimetre layer in each composite sample collected from the carbon estimation area at the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC6

Where:

=

soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

soil organic carbon stock in the 0–30 cm soil layer (l = 0–30 cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC5;
t C/ha.

=

equivalent soil mass to a depth of 30 cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.

=

mass of soil present within the entire nominated thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated using Equation SC1; t soil/ha.

5.15        Baseline soil organic carbon stocks—corrected stock in equivalent soil mass for single soil layer
(1)   If it is not possible to collect soil from the entire nominated soil layer thickness of
0–30 centimetres, the value of must be corrected in accordance with this section.
(2)   The thickness associated with the equivalent soil mass of each composite sample (T_esm) must be calculated using the following formula:

Equation SC7

Where:

=

thickness of the soil layer required to obtain the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); cm.

=

equivalent soil mass to a depth of 30 cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.

=

bulk density of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.

=

conversion factor required to provide the soil mass in units of t soil/ha.

(3)   The corrected soil organic carbon stock for the baseline sampling round (t₀) must be derived using the values of T_esm, T_n and T_a, where T_a = the actual average thickness of the soil layer sampled for a composite.
(4)   If is greater than or equal to , then:

Equation SC8a

(5) If is less than and is less than , then:

Equation SC8b

(6) If is less than and is greater than , then:

Equation SC8c

(7)   The following values apply to Equations SC8a–SC8c:

=

corrected soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.

=

average actual thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; cm.

=

thickness of the 0–30 cm soil layer required to obtain the equivalent soil mass to a depth of 30 cm for the i^thcomposite sample at the baseline sampling round (t₀), calculated using Equation SC7; cm.

(8)   The corrected soil organic carbon stock in the equivalent soil mass in the
0–30 centimetrelayer () is taken to be the corrected soil organic carbon stock in the equivalent soil mass to a depth of 30 centimetres), as specified in the following formula:

Equation SC9

(9)   The value for must be used in all subsequent calculations to determine the extent of change in soil organic carbon stock within the soil layer over time.

5.16        Baseline organic soil carbon stocks—2 soil layers
(1)   If 2 sequential soil layers are sampled, the soil organic carbon stock in the deeper soil layer (30–x centimetres) must be:
(a)   calculated as the difference between:
(i)    soil organic carbon stock to a depth of x centimetres; and
(ii)    soil organic carbon stock to a depth of 30 centimetres; and

(b) expressed on an equivalent soil mass basis.

(2)   The soil organic carbon stock to the depth of x centimetres must be corrected for circumstances where it was not possible to attain the nominated sampling depth of x centimetres.
(3)   The soil organic carbon stock in the equivalent soil mass to a depth of x centimetres for each composite sample collected from the carbon estimation area at the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC10

Where:

=

soil organic carbon stock in the 30–x cm layer (l =
30–x cm) for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

organic carbon content of the 30–x cm soil layer for the i^th oven-dry composite sample at the baseline sampling round (t₀); % of oven dry soil mass.

=

bulk density of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.

=

nominated thickness of the 30–x cm soil layer; cm.

=

gravimetric gravel content of the 30–x cm soil layer for the i^th composite sample calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g.

(4)   For the purposes of determining , if:
(a)   the laboratory reported:
(i)    the air-dry organic carbon content of the sub‑sample; or
(ii)    the grams per kilogram organic carbon content of the sub-sample; or

(b) the Walkley and Black analysis is used and not converted to total organic carbon by the laboratory;

then the value must be converted to a total oven-dry organic carbon content using the CFI Soil Sampling and Analysis Method and Guidelines.

5.17        Baseline soil organic carbon stocks in equivalent soil mass for 2 soil layers
(1)   The soil organic carbon stock in the equivalent soil mass to the nominated sampling depth of x centimetres must be calculated by adding the soil organic carbon contained in the nominated thickness of the 0–30 centimetre soil layer () to the amount of organic carbon contained in the mass of 30–x centimetre soil required to give the total equivalent soil mass to a depth of x centimetres ().
(2)   The calculation specified in subsection (1) must be undertaken using the following formula:

Equation SC11

Where:

=

soil organic carbon stock in the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

soil organic carbon stock in the 0–30 cm soil layer (l = 0–30 cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC5;
t C/ha.

=

soil organic carbon stock in the x cm soil layer (l =
30–x cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC10; t C/ha.

=

equivalent soil mass to a depth of x cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.

=

mass of soil present within the entire nominated thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.

=

mass of soil present within the entire nominated thickness of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.

5.18        Baseline soil organic carbon stocks—corrected stock in equivalent soil mass for 2 soil layers
(1)   If it is not possible to collect soil from the entire nominated soil layer thickness of
0–x centimetres, the value of must be corrected in accordance with this section.
(2)   The thickness associated with the equivalent soil mass of each composite sample (T_esm) must be calculated using the following formula:

Equation SC12

Where:

=

thickness of the soil layer required to obtain the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀); cm.

=

average actual thickness of the 0–30 cm soil layer for the i^th composite sample which should always be equal to 30 cm if 2 sequential soil layers are being sampled; cm.

=

equivalent soil mass to a depth of x cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.

=

mass of soil collected within the entire nominated thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.

=

bulk density of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.

=

conversion factor required to provide the soil mass in units of t soil/ha.

Note    The average actual thickness of the 0–30 centimetre soil layer for the i^th composite sample () should always be equal to 30 centimetres if 2 sequential soil layers are sampled.

(3)   The corrected soil organic carbon stock for the 0–x cm layer for the baseline sampling round (t₀) must be derived using the values of:
(a)   for the 0–x centimetre layer; and
(b)   and for the 30–x centimetre layer.

(4) If is greater than or equal to , then:

Equation SC13a

(5) If is less than and is less than , then:

Equation SC13b

(6) If is less than and is greater than , then:

Equation SC13c

(7) The following values apply to Equations SC13a–SC13c:

=

corrected soil organic carbon stock in the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

soil organic carbon stock in the 0–30 cm layer
(l = 0–30 cm) for the i^thcomposite sample at the baseline sampling round (t₀), calculated using Equation SC5.

=

soil organic carbon stock in the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.

=

average actual thickness of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; cm.

=

thickness of the 0–x cm soil layer required to obtain the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC12; cm.

=

average actual thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) which should always be equal to 30 cm if the nominated sampling depth is greater than 30cm; cm.

Note The average actual thickness of the 0–30 centimetre soil layer for the i^th composite sample () should always be equal to 30 centimetres if sampling to a depth greater than 30 centimetres.

(8)   The soil organic carbon stock in the equivalent soil mass of the 30–x centimetre soil layer for each composite sample collected from the carbon estimation area at the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC14

Where:

=

corrected soil organic carbon stock in the equivalent soil mass calculated in the 30–x cm layer for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

corrected soil organic carbon stock in the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC13a, SC13b, or SC13c; t C/ha.

=

corrected soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC8a, SC8b, or SC8c; t C/ha.

(9)   The values for and as determined in accordance with Equations SC9 and SC14, must be used in all subsequent calculations to determine the extent of change in soil organic carbon stock within each soil layer over time.
Note    In the following Equations the subscript l is used to denote the layers. Since all calculations are completed for one soil layer at a time, the reference to a particulate depth layer has been removed from the subscript to simplify the presentation of the Equations.

5.19        Baseline soil organic carbon stocks—mean corrected stock in equivalent soil mass for carbon estimation area soil layer
The mean baseline corrected soil organic stock in the equivalent soil mass for each soil layer from each carbon estimation area at the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC15

Where:

=

mean corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline soil sampling round (t₀); t C/ha.

=

corrected soil organic carbon stock in the equivalent soil mass calculated in the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

number of composite samples collected for the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀).

=

each composite sample and varies from 3 to n.

Note    Each carbon estimation area must include a minimum of 3 composite samples—see section 4.4.

5.20 Baseline soil organic carbon stocks—standard deviation of corrected stock in equivalent soil mass for carbon estimation area soil layer
The standard deviation of the corrected soil organic carbon stock in the equivalent soil mass for each soil layer of each carbon estimation area at the baseline sampling round (t₀) must be calculated using the following formula:

Equation SC16

Where:

=

standard deviation of the corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.

=

corrected soil organic carbon stock in the equivalent soil mass calculated in the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t C/ha.

=

mean corrected soil organic carbon stock in the equivalent soil mass in the ^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.

=

number of composite samples collected from the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀).

=

each composite sample; varies from 3 to n.

Note Each carbon estimation area must include a minimum of 3 composite samples—see section 4.4.

Subdivision 5.4.4 Soil organic carbon baseline—additional calculations

5.21        Baseline soil organic carbon stocks—additional calculations
(1)   The purpose of the calculations specified in this Subdivision is to assist project proponents to calculate the total baseline soil organic carbon stocks for:
(a)   each carbon estimation area soil layer;
(b)   each carbon estimation area; and
(c)   the project area.

(2) To avoid doubt, the values derived from Equations SC17, SC18 and SC19 are not required to calculate changes in soil organic carbon stocks over time.

5.22 Baseline soil organic carbon stocks—total corrected stock for carbon estimation area soil layer
The baseline corrected soil organic stock in the equivalent soil mass for each soil layer across each carbon estimation area must be calculated using the following formula:

Equation SC17

Where:

=

total corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer across the entire area of each carbon estimation area at the baseline sampling round (t₀); t C.

=

mean corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.

=

area of the carbon estimation area; ha.

5.23 Baseline soil organic carbon stocks—total corrected soil organic carbon stock for carbon estimation area
The baseline corrected soil organic stock in the equivalent soil mass for each carbon estimation area must be calculated using the following formula:

Equation SC18

Where:

=

total corrected soil organic carbon stock in the equivalent soil mass for the carbon estimation area at the baseline sampling round (t₀); t C.

=

total corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer across the entire area of the carbon estimation area at the baseline sampling round (t₀); t C.

n =

number of soil layers within the carbon estimation area, being one (0–30 cm only) or 2 (0–30 cm and 30–x cm).

l =

each soil layer within the carbon estimation area.

5.24        Baseline soil organic carbon stocks—total corrected stock for project area
The total baseline corrected soil organic carbon stock for the project area:
(a)   is the sum of the organic carbon stocks for each carbon estimation area within the project area; and
(b)   must be calculated using the following formula:

Equation SC19

Where:

=

total corrected soil organic carbon stock in the equivalent soil mass across the project area at the baseline sampling round (t₀); t C.

=

total corrected soil organic carbon stock in the equivalent soil mass for the carbon estimation area at the baseline sampling round (t₀); t C.

n =

number of carbon estimation areas within the project area.

c =

each carbon estimation area within the project area; varies from 1 to n.

Division 5.5 Baseline—production livestock

Subdivision 5.5.1 Livestock baselines—general

5.25        Livestock baselines—general
(1)   A livestock baseline set out in this Division must be used for the purposes of calculating livestock emissions for the baseline emissions period.
(2)   If a project proponent cannot provide property specific data on historic stocking rates to the Regulator for the purposes of verifying calculation of livestock baseline A, the proponent may use livestock baseline B to calculate livestock emissions for the baseline emissions period.
(3)   A livestock group is defined by species (g), state or region (i), livestock class (j), and season (k).

Subdivision 5.5.2 Livestock baseline A

5.26        Livestock baseline A—general
For the purposes of determining the livestock baseline A, the following must be calculated in accordance with this Subdivision:
(a)   the mean annual livestock emissions; and
(b)   the standard deviation of the annual livestock emissions;
during the baseline emissions period.

5.27        Livestock baseline A—total emissions
(1)   For the purposes of determining livestock baseline A, the following must be calculated for each year of the baseline emissions period in accordance with this section:
(a)   the amount of time that each livestock group was within the project area;
(b)   the emissions for each livestock group;
(c)   the total livestock emissions; and
(d)   the mean annual livestock emissions.

(2) The amount of time that each livestock group was within the project area must be calculated in accordance with the following formula:

Equation LS1

Where:

=

livestock head days for each livestock group in year B of the baseline emissions period; livestock head days.

=

number of animals in the livestock group that were within the project area in year B of the baseline emissions period; livestock head.

=

number of days in B of the baseline emissions period that the livestock group was within the project area; d.

(3) The emissions for each livestock group must be calculated using the following formula:

Equation LS2

Where:

=

emissions for each livestock group for year B of the baseline emissions period; t CO₂-e/y.

=

livestock head days for each livestock group in year B of the baseline emissions period; livestock head days.

=

default emission factor for the livestock group as set out in the Standard Parameters and Emissions Factors; kg CO₂-e/livestock head/d.

1000 =

conversion from kilograms to tonnes.

(3)   If the total change in emissions from all sources within the greenhouse gas assessment boundary is a positive value for the reporting period, then this value must be deducted from soil organic carbon stock change for the reporting period to calculate net abatement in Equations NA1, NA2 and NA3.
(4)   If the total change in emissions from all sources within the greenhouse gas assessment boundary is a negative value for the reporting period, then this value must be taken to be zero for the purpose of the net abatement calculations for the reporting period in Equations NA1, NA2 and NA3.
(5)   If the total change in emissions from all sources within the greenhouse gas assessment boundary is a negative value for the reporting period, this value must be used in calculations of total change in emissions in the subsequent reporting period under subsection (2).

Division 6.3 Calculation of the carbon dioxide equivalent net abatement amount

6.60 Calculating the carbon dioxide equivalent net abatement amount— first reporting period
Note See paragraph 106(1)(c) of the Act.
(1) The carbon dioxide equivalent net abatement amount for the first reporting period for an eligible offsets project to which this Determination applies must be calculated using the following formula:

NA_Rc = -

Equation NA1

Where:

NA_Rc

project net abatement in CO₂‑e for the reporting period Rc; t CO₂-e.

change in corrected soil organic carbon stock for the project area in CO₂‑e for the reporting period Rc; t CO₂-e.

total change in greenhouse gas emissions for the project area from all sources in CO₂-e for the reporting period Rc, calculated using Equation EALL1; t CO₂-e.

(2)   In accordance with subsections 6.58(3) and (4), the total change in greenhouse gas emissions for the project area from all sources () must be greater than or equal to zero.
(5)   If the change in corrected soil organic carbon stock in CO₂-e for the reporting period (, as calculated using Equation SC31 or Equation SC43, is less than zero, then is taken to be zero.
(6)   The change in soil organic carbon stock for the project area in CO₂-e over the reporting period (must be:
(a)   if 2 sampling rounds have been completed within the first reporting period— as calculated using Equation SC31; or
(b)   if 3 or more sampling rounds have been completed within the first reporting period—as calculated using Equation SC43.

6.61        Calculating the carbon dioxide equivalent net abatement amount—subsequent reporting periods
(1)   The carbon dioxide equivalent net abatement amount for subsequent reporting periods for an eligible offsets project to which this Determination applies must be calculated in accordance with this section.
(2)   If the carbon dioxide equivalent net abatement amount for the reporting period immediately before the current reporting period was greater than or equal to zero, then the net abatement number for the current reporting period must be calculated using the following formula:

NA_Rc = -

Equation NA2

Where:

NA_Rc

project net abatement in CO₂‑e for the reporting period Rc; t CO₂-e.

change in corrected soil organic carbon stock for the project area in CO₂‑e for the reporting period Rc, calculated using Equation SC44; t CO₂-e.

total change in greenhouse gas emissions for the project area from all sources in CO₂‑e for the reporting period Rc, calculated using Equation EALL1; t CO₂-e.

(3)   For the purpose of calculating the net greenhouse gas abatement using Equation NA2:
(a)   if the change in soil carbon stock in CO₂-e for the reporting period (, as calculated using Equation SC44, is less than zero then, subject to subsection (4), is taken to be zero; and
(b)   must be greater than or equal to zero in accordance with subsections 6.58(3) and (4).

(4) If the current reporting period is the final reporting period of the final crediting period of the project, then equals the value calculated using Equation SC44.
(5) If the carbon dioxide equivalent net abatement amount for the reporting period immediately before the current reporting period was less than zero, then the net abatement number for the current reporting period must be calculated using the following formula:

NA_Rc = - + NA_R(c-1₎

Equation NA3

Where:

NA_Rc

project net abatement in CO₂‑e for the reporting period Rc; t CO₂-e.

change in corrected soil organic carbon stock for the project area in CO₂‑e for the reporting period Rc, calculated using Equation SC44; t CO₂-e.

total change in greenhouse gas emissions for the project area from all sources in CO₂-e for the reporting period Rc, calculated using Equation EALL1; t CO₂-e.

NA_R(c-1₎

net abatement number for the reporting period immediately before the reporting period Rc; t CO₂-e.

(6)   For the purpose of calculating the net greenhouse gas abatement using Equation NA3:
(a)   if the change in soil carbon stock in CO₂-e for the reporting period (, as calculated using Equation SC44, is less than zero then, subject to subsection (7), is taken to be zero;
(b)   must be greater than or equal to zero in accordance with subsections 6.58(3) and (4); and
(c)   NA_R(c-1₎ must be less than zero.

(7) If the current reporting period is the final reporting period of the project, then must be the value calculated using Equation SC44.

Division 6.4 Data collection

6.62        Livestock emissions—data
(1)   For each year of the baseline emissions period, the following information is required for livestock baseline A:
(a)   the number of animals in each livestock group within the project area for that year; and
(b)   the number of days in each year that each livestock group was within the project area.

(2)   For the baseline emissions period, the following information is required for livestock baseline B:
(a)   the assessed carrying capacity for the project area:
(i)    expressed as the appropriate animal unit for the region; and
(ii)    provided by the relevant government body;

(b)   an auditable description of the process used to derive the assessed carrying capacity referred to in paragraph (2)(a); and
(c)   the stocking rate for the first year of the project:
(i)    calculated in accordance with the process referred to in paragraph (2)(b); and
(ii)    expressed in the same animal units referred to in subparagraph (2)(a)(i).

(3)   For each year of a reporting period, the following information relating to livestock emissions is required:
(a)   the number of animals in each livestock group within the project area for that year; and
(b)   the number of days in that year that each livestock group was within the project area.

6.63        Synthetic fertiliser emissions—data
For each year of the baseline emissions period and of a reporting period, the following information relating to synthetic fertiliser emissions is required:
(a)   the number of tonnes of each type of synthetic fertiliser applied within the project area for that year;
(b)   the nitrogen content of each type of synthetic fertiliser applied within the project area for that year; and
(c)   the number of tonnes of urea applied within the project area for that year.

6.64        Lime emissions—data
For each year of the baseline emissions period and of a reporting period, the following information relating to lime emissions is required:
(a)   the number of tonnes of each type of lime applied within the project area for that year; and
(b)   the carbonate content of each type of lime applied within the project area for that year.

6.65        Tillage emissions—data
For each year of the baseline emissions period and of a reporting period, the following information relating to tillage emissions is required:
(a)   the quantity of each crop type harvested within the project area for that year; and
(b)   the total number of hectares of the project area that underwent a tillage event in each baseline and project year.

Part 7 Monitoring, record-keeping and reporting requirements

Note See subsection 106(3) of the Act.

Division 7.1 General

7.1 Application
A project proponent of an eligible offsets project to which this Determination applies must comply with the monitoring, record‑keeping and reporting requirements of this Part.

Division 7.2 Monitoring requirements

7.2           Project monitoring—general
(1)   A project proponent must undertake monitoring specified in this Division.
(2)   The proponent must provide to the Regulator the information specified in this Division.

7.3           Project monitoring—risk of reversal events and known erosion events
(1)   The proponent must monitor risk of reversal events and known erosion events in the project area.
(2)   A ‘risk of reversal event’ occurs when a portion of the project area referred to in paragraph 7.4(1)(c):
(a)   is subject to bare fallow;
(b)   is subject to a fire or other event that reduces surface vegetation cover below 40%; or
(c)   is converted from permanent pasture to cropland with no pasture cover.

7.4           Project monitoring—notification of risk of reversal events and known erosion events
(1)   The proponent must notify the Regulator in writing if a risk of reversal event, or a known erosion event:
(a)   occurs after the date that credits are first issued; and
(b) if the relevant declaration for the project under section 27 of the Act has never been varied so as to amend the project area—the period that has passed since the first occasion on which credits were issued in relation to the project is shorter than the maximum potential relinquishment period for the project; and
(c) if the relevant declaration for the project under section 27 of the Act has been varied so as to amend the project area—the period that has passed since the last occasion on which the declaration was so varied is shorter than the maximum potential relinquishment period for the project; and
(d)   affects the smaller of the following portions of the total project area:
(i)    5%; or
(ii)    50 hectares.

Note See section 87 of the Act for the meaning of maximum potential relinquishment period.

(2)   The proponent must notify the Regulator within 90 days of the date that the risk of reversal event or known erosion event commenced or was discovered by the proponent.
(3)   Notification of a risk of reversal event or a known erosion event must set out:
(a)   the nature of the event;
(b)   the parts of the project area affected by the event;
(c)   the date on which the event either commenced or was discovered by the proponent; and
(d)   any reasonable steps taken by the proponent to mitigate the effect of a risk of reversal event or known erosion event on soil carbon stocks.

7.5           Project monitoring—notification of proposed changes to project management actions
(1)   The proponent must provide written notification to the Regulator advising of any proposed changes to the project management actions, including cessation of management actions.
(2)   The notification must:
(a)   be in the form required by the Regulator;
(b)   identify and describe all proposed changes to the project management actions;
(c)   describe how the proposed set of project management actions has the potential to increase carbon inputs to the soil, reduce losses of soil organic carbon, or both;
(d)   identify the new management actions in the revised set of project management actions; and
(e)   describe how the revised set of project management actions is consistent with the requirements in Part 3.

(3) The proposed project management actions must meet the requirements of section 2.2 and Part 3.
(4) The proponent must not implement the proposed changes to the project management actions until the Regulator confirms, in writing, that the project management actions for the project have been amended to include the proposed changes.

Division 7.3 Record-keeping requirements

7.6           Records that must be kept—general
(1)   Records must be kept to an auditable standard to demonstrate that the project is carried out in accordance with this Determination.
(2)   In addition to the record-keeping requirements specified in this section, a project proponent must comply with the record-keeping requirements specified in the CFI soil sampling design method and the CFI soil sampling and analysis method.
(3)   The proponent must create and maintain records to demonstrate that:
(a)   the requirements in Part 2 have been satisfied;
(b)   the soil sampling plan has been designed in accordance with the CFI soil sampling design method;
(c)   the soil sampling and analysis has been carried out in accordance with:
(i)    the CFI soil sampling design method; and
(ii)    the CFI soil sampling and analysis method.

(d)   the project management actions occurred:
(i)    as described to the Regulator under sections 2.2, and 7.5; and
(ii)    in accordance with section 3.7;

(e)   reported rates of soil organic carbon stock change have been calculated in accordance with Part 6;
(f)   emissions from livestock, synthetic fertiliser, lime and tillage events have been calculated in accordance with Parts 5 and 6; and
(g)   net abatement was calculated in accordance with Part 6.

(4)   The proponent must record the date on which new management actions were first implemented within each carbon estimation area.
(5)   The proponent must create and maintain to an auditable standard records demonstrating that the project management actions took place in the years after the activity start date and before the end of the final crediting period of the project.
Note    Records referred to in subsection 7.6(5) may include:
(a)    taxation records;
(b)    shareholder statements;
(c)    log-books;
(d)    farm management records;
(e)    herd books;
(f)    invoices for goods or services;
(g)    planning approvals or inspection reports from government agencies or authorities;
(h)    grazing management plans;
(i)    date-stamped photographs or aerial photographs with GPS coordinates.

(6)   The proponent must maintain the following taxation or other similar records to an auditable standard:
(a)   for all purchases of synthetic fertiliser, lime, seed, or any other materials relevant to calculating emissions from sources in the greenhouse gas assessment boundary;
(b)   that identify the type and composition of all of the following substances applied to the project area during the baseline emissions period and the reporting periods:
(i)    synthetic fertiliser containing urea;
(ii)    synthetic fertiliser not containing urea; and

(iii) lime containing carbonates;
(c) that show the tonnage of all harvested crops (whether for sale or otherwise) from within the project area.

(7) The records specified in subsections (5) and (6) must be sufficient to verify the data inputs used to calculate baseline and project emissions in accordance with Parts 5 and 6.

7.7           Records that must be kept—livestock baseline A
(1)   If a project proponent uses livestock baseline A, the proponent must keep the following records:
(a)   taxation records of the annual opening and closing inventory of numbers of production livestock kept on the project area for each year of the baseline emissions period;
(b)   records documenting movements in the number of animals during the year, from births, deaths and sales during the year; and
(c)   taxation records from the project area indicating the numbers of livestock from which products and services are sold.
Note     The data referred to in paragraph 7.7(1)(b) may be supported by National Livestock Identification System tag records for sales and movements from the project area.

(2)   The records specified in paragraph (1)(a) must be:
(a)   supported by one or both of the following:
(i)    the herd book used to prepare the tax records;
(ii)    the National Livestock Identification System; and

(b) sufficient to verify the data required by section 6.62.
Note Section 6.62 specifies the information required for livestock baseline A.

7.8           Records that must be kept—livestock baseline B
(1)   If a project proponent uses livestock baseline B, the proponent must keep records of the assessment of the carrying capacity of the project area used to complete the Equations in Subdivision 5.5.3.
(2)   The records specified in subsection (1) must:
(a)   be from the relevant state or territory government agency; and
(b)   apply to the relevant year, or years, of the baseline emissions period.

7.9           Records that must be kept—sampling rounds
A project proponent must keep the following records relating to the timing and frequency of sampling rounds:
(a)   records of the day, month and year of the baseline sampling round for each carbon estimation area in the project area;
(b)   records of the day, month and year of all carbon estimation area sampling rounds subsequent to the carbon estimation area baseline sampling round; and
(c)   evidence to support the use of the extended period for carrying out sampling as described in section 4.11.
Note    Section 4.11 allows a project proponent in exceptional circumstances to apply to the Regulator to extend the time to carry out a carbon estimation area sampling round.

7.10        Records that must be kept—soil organic carbon stock
A project proponent must keep the following records relating to the calculation of soil organic carbon stock and soil organic carbon stock change over time:
(a)   data inputs and calculations for all equations in the CFI Soil Sampling and Analysis Method and Guidelines to calculate the parameters required to calculate the soil organic carbon stock in each composite sample;
(b)   data inputs and calculations for Equations SC1–SC16 to calculate soil organic carbon stocks; and
(c)   data inputs and calculations for Equations SC20–SC44 to calculate change in soil organic carbon stocks over time.

7.11 Records that must be kept—emissions
A project proponent must keep records relating to the calculation of emissions from livestock, synthetic fertiliser, lime and tillage events in the baseline emissions period and reporting period (or periods) for all equations in Divisions 5.5–5.8 and 6.2.

7.12        Records that must be kept—net abatement
(1)   A project proponent must keep records relating to the calculation of the net abatement number, as calculated using Equations NA1–NA3.
(2)   If project proponents use the CFI Soil Carbon in Grazing Systems Calculator to calculate the net abatement number, they must keep digital or hard copies of all data inputs and outputs to and from the calculator.
(3)   In this section:

CFI Soil Carbon in Grazing Systems Calculator means the online tool of that name, as published and made available on the Department’s website and as in force from time to time.

Division 7.4 Offsets report requirements

7.13        Information in first offsets report
(1)   The following information must be included in the first offsets report for a project to which this Determination applies:
(a)   a description of the project management actions implemented in the project area;
(b)   the day, month and year of:
(i)    the baseline sampling round and each subsequent sampling round for each carbon estimation area in the reporting period;
(ii)    the first day and last day of the project area baseline sampling round and the first day and last day of each subsequent project area sampling round in the reporting period; and

(c) the date on which new management actions were first implemented within each carbon estimation area.

(2) If no more than 2 sampling rounds have been completed prior to the end of the first reporting period, the following results relating to the calculation of soil organic carbon stock change must be reported:
(a) the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each soil layer of each carbon estimation area over the period t₀ to t₁ with a probability of exceedance of 60% from Equation SC27;

(b)   the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each carbon estimation area over the period t₀ to t₁ with a probability of exceedance of 60% from Equation SC28;
(c)   the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for the project area over the period t₀ to t₁ with a probability of exceedance of 60% from Equation SC29;
(d)   the value calculated for the total critical change in corrected soil organic carbon stock (in CO₂‑e) in the equivalent soil mass for the project area over the period t₀ to t₁ with a probability of exceedance of 60% from Equation SC30; and
(e)   the value calculated for the discounted change in corrected soil organic carbon stock (in CO₂‑e) in the equivalent soil mass for the project area over the period t₀ to t₁ from Equation SC31.

(3)   If more than 2 sampling rounds have been completed prior to the end of the first reporting period, the following results relating to the calculation of soil organic carbon stock change must be reported:
(a)   the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each soil layer of each carbon estimation area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC40;
(b)   the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each carbon estimation area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC41;
(c)   the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for the project area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC42; and
(d)   the value calculated for the total critical change in corrected soil organic carbon stock (in CO₂-e) for the equivalent soil mass for the project area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC43.

7.14        Information in subsequent offsets reports
The following information must be included in the second and subsequent offsets reports for a project to which this Determination applies:
(a)   any changes to the project management actions implemented in the project area in accordance with section 7.5;
(b)   the day, month and year of the first day and last day of each:
(i)    carbon estimation area sampling round in the reporting period; and
(ii)    project area sampling round in the reporting period; and

(c)   the following results relating to the calculation of soil organic carbon stock change:
(i)    the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each soil layer of each carbon estimation area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC40;
(ii)    the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for each carbon estimation area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC41;

(iii)    the value calculated for the total critical change in corrected soil organic carbon stock in the equivalent soil mass for the project area over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC42;
(iv)    the value calculated for the total critical change in corrected soil organic carbon stock for the equivalent soil mass for the project area (in CO₂-e) over the period t₀ to t_x with a probability of exceedance of 60% from Equation SC43; and
(v)    the value calculated for the change in corrected soil organic carbon stock for the equivalent soil mass for the project area (in CO₂-e) for the current reporting period from Equation SC44.

7.15        Information in all offsets reports
(1)   The information specified in this section must be included in all offsets reports for a project to which this Determination applies.
(2)   All reports must contain the following information in relation to the greenhouse gas sources specified in subsection (3):
(a)   the mean annual emissions for:
(i)    the baseline emissions period; and
(ii)    the reporting period;

(b)   the standard deviation or tolerance margin (where relevant);
(c)   the material difference (if any) between the mean annual emissions from the baseline emissions period and the mean annual emissions from the reporting period; and
(d)   the total change in emissions between the baseline emissions period and the reporting period.

(3)   The relevant greenhouse gas sources for the purposes of subsection (2) are:
(a)   livestock;
(b)   synthetic fertiliser;
(c)   lime; and
(d)   tillage events.

(4)   All reports must contain:
(a)   the information required by:
(i)    the CFI soil sampling design method; and
(ii)    the CFI soil sampling and analysis method;

(b)   a statutory declaration by the person carrying out sample collection stating that the sample collection and preparation has been undertaken in accordance with the CFI soil sampling and analysis method;
(c)   the total change in emissions between the baseline emissions period and the reporting period for all sources; and
(d)   the carbon dioxide equivalent net abatement amount, calculated in accordance with Division 6.3.

Division 7.5 Reporting under section 77A of the Act

7.16 No division of carbon estimation area
For subsection 77A(2) of the Act, the division of the overall project must not result in the division of a carbon estimation area.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history

Endnote 4—Amendment history

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the amendment is set out in the endnotes.

Endnote 2—Abbreviation key

A = Act	orig = original
ad = added or inserted	par = paragraph(s)/subparagraph(s)
am = amended	/sub‑subparagraph(s)
amdt = amendment	pres = present
c = clause(s)	prev = previous
C[x] = Compilation No. x	(prev…) = previously
Ch = Chapter(s)	Pt = Part(s)
def = definition(s)	r = regulation(s)/rule(s)
Dict = Dictionary	Reg = Regulation/Regulations
disallowed = disallowed by Parliament	reloc = relocated
Div = Division(s)	renum = renumbered
exp = expires/expired or ceases/ceased to have	rep = repealed
effect	rs = repealed and substituted
F = Federal Register of Legislative Instruments	s = section(s)/subsection(s)
gaz = gazette	Sch = Schedule(s)
LI = Legislative Instrument	Sdiv = Subdivision(s)
LIA = Legislative Instruments Act 2003	SLI = Select Legislative Instrument
(md) = misdescribed amendment	SR = Statutory Rules
mod = modified/modification	Sub‑Ch = Sub‑Chapter(s)
No. = Number(s)	SubPt = Subpart(s)
o = order(s)	underlining = whole or part not
Ord = Ordinance	commenced or to be commenced

Endnote 3—Legislation history

Name

FRLI registration

Commencement

Application, saving and transitional provisions

Carbon Credits (Carbon Farming Initiative) (Sequestering Carbon in Soils in Grazing Systems) Methodology Determination 2014

15 July 2014 (F2014L00987)

16 July 2014 (s 1.2)

Carbon Credits (Carbon Farming Initiative—Emissions Reduction Fund) Methodology Determination Variation 2015

26 June 2015

(F2015L00954)

1 July 2015 (s 2)

Carbon Credits (Carbon Farming Initiative) Act 2011, s 126

Endnote 4—Amendment history

Provision affected	How affected
Part 1
s 1.3..................................	am F2015L00954
s 1.4..................................	am F2015L00954
Part 2
s 2.1..................................	am F2015L00954
s 2.3..................................	am F2015L00954
Part 3
Pt 3 heading (note)............	am F2015L00954
s 3.10................................	ad F2015L00954
Part 4
Division 4.2
s 4.8..................................	am F2015L00954
s 4.10................................	am F2015L00954
Part 5
Division 5.2
s 5.2..................................	am F2015L00954
Division 5.3
Div 5.3 heading (note)......	rep F2015L00954
Part 7
Division 7.5......................	ad F2015L00954
s 7.16................................	ad F2015L00954

Carbon pool	Greenhouse gas
Soil	Organic carbon (C)
Emission source	Greenhouse gas
Livestock—enteric fermentation	Methane (CH₄)
Livestock—dung and urine	Methane (CH₄) Nitrous oxide (N₂O)
Synthetic fertiliser	Nitrous oxide (N₂O) Carbon dioxide (CO₂)
Lime	Carbon dioxide (CO₂)
Tillage	Nitrous oxide (N₂O) Methane (CH₄) Carbon dioxide (CO₂)

=	mass of soil present within the entire nominated thickness of the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.
=	nominated thickness of the l^th soil layer; cm.
=	bulk density of the l^th soil layer for the i^th composite soil sample at the baseline sampling round (t₀), calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.
100 =	conversion factor required to provide the soil mass in units of t soil/ha.

=	equivalent soil mass from the soil surface to a specified depth (eg d = 30 cm, or d = x cm) for the carbon estimation area.
=	cumulative soil mass associated with the lower bound rank (kLB).
=	cumulative soil mass associated with the upper bound rank (kUB).
=	percentile associated with the lower bound rank (kLB).
=	percentile associated with the upper bound rank (kUB)

=	soil organic carbon stock in the 0–30 cm layer (l = 0–30 cm) for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	organic carbon content of the 0–30 cm soil layer for the i^th oven-dry composite sample at the baseline sampling round (t₀) expressed as a percentage; % of oven dry soil mass.
=	bulk density of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.
=	nominated thickness of the 0–30 cm soil layer = 30 cm.
=	gravimetric gravel content of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; fraction of oven dry soil mass.

=	soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	soil organic carbon stock in the 0–30 cm soil layer (l = 0–30 cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC5; t C/ha.
=	equivalent soil mass to a depth of 30 cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.
=	mass of soil present within the entire nominated thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated using Equation SC1; t soil/ha.

=	thickness of the soil layer required to obtain the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); cm.
=	equivalent soil mass to a depth of 30 cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.
=	bulk density of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.
=	conversion factor required to provide the soil mass in units of t soil/ha.

=	corrected soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	soil organic carbon stock in the equivalent soil mass to a depth of 30 cm for the i^th composite sample at the baseline sampling round (t₀); t soil/ha.
=	average actual thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; cm.
=	thickness of the 0–30 cm soil layer required to obtain the equivalent soil mass to a depth of 30 cm for the i^thcomposite sample at the baseline sampling round (t₀), calculated using Equation SC7; cm.

=	soil organic carbon stock in the 30–x cm layer (l = 30–x cm) for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	organic carbon content of the 30–x cm soil layer for the i^th oven-dry composite sample at the baseline sampling round (t₀); % of oven dry soil mass.
=	bulk density of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀) calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g/cm³.
=	nominated thickness of the 30–x cm soil layer; cm.
=	gravimetric gravel content of the 30–x cm soil layer for the i^th composite sample calculated in accordance with the CFI Soil Sampling and Analysis Method and Guidelines; g.

=	soil organic carbon stock in the equivalent soil mass to a depth of x cm for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	soil organic carbon stock in the 0–30 cm soil layer (l = 0–30 cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC5; t C/ha.
=	soil organic carbon stock in the x cm soil layer (l = 30–x cm) for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC10; t C/ha.
=	equivalent soil mass to a depth of x cm for the carbon estimation area, calculated using Equation SC4; t soil/ha.
=	mass of soil present within the entire nominated thickness of the 0–30 cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.
=	mass of soil present within the entire nominated thickness of the 30–x cm soil layer for the i^th composite sample at the baseline sampling round (t₀), calculated using Equation SC1; t soil/ha.

=	mean corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline soil sampling round (t₀); t C/ha.
=	corrected soil organic carbon stock in the equivalent soil mass calculated in the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	number of composite samples collected for the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀).
=	each composite sample and varies from 3 to n.

=	standard deviation of the corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.
=	corrected soil organic carbon stock in the equivalent soil mass calculated in the l^th soil layer for the i^th composite sample at the baseline sampling round (t₀); t C/ha.
=	mean corrected soil organic carbon stock in the equivalent soil mass in the ^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.
=	number of composite samples collected from the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀).
=	each composite sample; varies from 3 to n.

=	total corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer across the entire area of each carbon estimation area at the baseline sampling round (t₀); t C.
=	mean corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer of the carbon estimation area at the baseline sampling round (t₀); t C/ha.
=	area of the carbon estimation area; ha.

=	total corrected soil organic carbon stock in the equivalent soil mass for the carbon estimation area at the baseline sampling round (t₀); t C.
=	total corrected soil organic carbon stock in the equivalent soil mass in the l^th soil layer across the entire area of the carbon estimation area at the baseline sampling round (t₀); t C.
n =	number of soil layers within the carbon estimation area, being one (0–30 cm only) or 2 (0–30 cm and 30–x cm).
l =	each soil layer within the carbon estimation area.

=	total corrected soil organic carbon stock in the equivalent soil mass across the project area at the baseline sampling round (t₀); t C.
=	total corrected soil organic carbon stock in the equivalent soil mass for the carbon estimation area at the baseline sampling round (t₀); t C.
n =	number of carbon estimation areas within the project area.
c =	each carbon estimation area within the project area; varies from 1 to n.

=	livestock head days for each livestock group in year B of the baseline emissions period; livestock head days.
=	number of animals in the livestock group that were within the project area in year B of the baseline emissions period; livestock head.
=	number of days in B of the baseline emissions period that the livestock group was within the project area; d.

=	emissions for each livestock group for year B of the baseline emissions period; t CO₂-e/y.
=	livestock head days for each livestock group in year B of the baseline emissions period; livestock head days.
=	default emission factor for the livestock group as set out in the Standard Parameters and Emissions Factors; kg CO₂-e/livestock head/d.
1000 =	conversion from kilograms to tonnes.

NA_Rc	project net abatement in CO₂‑e for the reporting period Rc; t CO₂-e.
change in corrected soil organic carbon stock for the project area in CO₂‑e for the reporting period Rc; t CO₂-e.
total change in greenhouse gas emissions for the project area from all sources in CO₂-e for the reporting period Rc, calculated using Equation EALL1; t CO₂-e.