National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015 (Cth)
made under section 22XS of the
Includes amendments: National Greenhouse and Energy Reporting Legislation Amendment (Best Practice Emissions Intensities Update) Instrument 2024 (F2024L01063)
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( 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 Register for the compiled law.
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.
For more information about any editorial changes made in this compilation, see the endnotes.
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 Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
This is the
National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015 .
This instrument is made under subsection 22XS(1) of the
National Greenhouse and Energy Reporting Act 2007 .
In this instrument:
accelerated depreciation factor has the meaning given by subsection 37(6).
Act means theNational Greenhouse and Energy Reporting Act 2007 .
adverse conclusion has the meaning given by theNational Greenhouse and Energy Reporting (Audit) Determination 2009.
amount includes a nil amount.
askm means available seat kilometres.
assessed cost impact , for a facility for a financial year, has the meaning given by section 36.
Australian accounting standards means the accounting standards in force under section 334 of theCorporations Act 2001 .Note: In 2023, the Australian accounting standards were accessible at practice emissions intensity, for a production variable for a financial year, means the best practice emissions intensity (if any) specified, in t CO
2 ‑e per unit of the production variable, in relation to the production variable in Schedule 1 as in force at:
(a) if the financial year is the financial year beginning on 1 July 2023—the end of the financial year; or
(b) otherwise—the start of the financial year.
best practice emissions intensity number , for a production variable for a financial year, means the number that is equal to the best practice emissions intensity for the production variable for that financial year.Example: If the best practice emissions intensity for a tonne of glass in the financial year beginning on 1 July 2024 is 0.6 t CO
2 ‑e per tonne of glass, the best practice emissions intensity number for a tonne of glass in that financial year is 0.6.
borrowing adjustment , for a facility for a financial year, has the meaning given by section 47.
borrowing adjustment determination means a determination made under section 50.
borrowing adjustment number , for a facility for a financial year: see subsection 50(3).
by‑product means a saleable output or other product that:
(a) results from a chemical or physical process undertaken by a facility other than for the purpose of producing the output; and
(b) will be disposed of, by sale or gift, without any further processing by the facility (other than further processing in accordance with standard industry practice); and
(c) contributes less than 10% of the facility’s revenue.
comparative production variable , for a related production variable, has the meaning given by paragraph 19(4)(b).
criminal activity means any activity that the Regulator has reasonable cause to believe involves the commission of an offence by one or more persons.
Darwin to Katherine network means the local distribution systems in items 1, 2 and 5 of Schedule 2 to theNational Electricity (Northern Territory) (National Uniform Legislation) Act 2015 (NT) and any transmission or distribution system which is connected to those local distribution systems.
decision date , for an application under Part 3, has the meaning given by subsection 52(2).
default decline rate , for a financial year, has the meaning given by section 32.
default emissions intensity , for a production variable for a financial year, means the default emissions intensity specified, in t CO2 ‑e per unit of the production variable, in relation to the production variable in Schedule 1 as in force at the start of that financial year.
default emissions intensity number , for a production variable for a financial year, means the number that is equal to the default emissions intensity of the production variable.Example: If the default emissions intensity for a tonne of glass in the financial year beginning on 1 July 2024 is 0.8 t CO
2 ‑e per tonne of glass, the default emissions intensity number for a tonne of glass in that financial year is 0.8.
default emissions reduction contribution , for a financial year, has the meaning given by section 31.
designated electricity network means one of the following electricity networks:
(a) the interconnected national electricity system within the meaning of the National Electricity Law set out in the Schedule to the
National Electricity (South Australia) Act 1996 (SA);(b) the South West interconnected system within the meaning of section 3 of the
Electricity Industry Act 2004 (WA);(c) the North West interconnected system within the meaning of section 2 of the
Electricity Transmission and Distribution Systems (Access) Act 1994 (WA);(d) the Darwin to Katherine network;
(e) the Mount Isa–Cloncurry supply network within the meaning of section 10 of the
Electricity—National Scheme (Queensland) Act 1997 (Qld).
designated historical information , about a historical production variable for a facility, has the meaning given by subsection 14(5).
details , in relation to a declaration under this instrument, includes:
(a) the type of declaration; and
(b) the facility to which the declaration relates; and
(c) the responsible emitter for the facility to which the declaration relates; and
(d) the start and any end date of the declaration; and
(e) if the declaration is being varied—the nature of that variation.
due date , for an application under Part 3, has the meaning given by subsection 52(1).
dwtnmi means dead weight tonne nautical miles.
EBIT Guidelines has the meaning given by subsection 37(7).
eligible facility , for a financial year, has the meaning given by section 58B.
emissions intensity determination means:
(a) a determination made under section 19; or
(b) a successor determination.
emissions reduction contribution :
(a) for a regular facility for a financial year—has the meaning given by section 33; or
(b) for a trade‑exposed baseline‑adjusted facility for a financial year—has the meaning given by section 34.
existing facility has the meaning given by subsection 12(1).
facility‑specific emissions intensity number :
(a) of a historical production variable for a facility—has the meaning given by subsection 20(1); or
(b) of a related production variable for a facility—has the meaning given by subsection 20(5); or
(c) of a transitional production variable for a facility—has the meaning given by subsection 20(6).
first adjusted financial year , for a facility, has the meaning given by subsection 36(6).
grid‑connected electricity generator means a designated generation facility connected to a designated electricity network at any time during a financial year.
historical financial year has the meaning given by subsection 12(3).
historical production variable , for a facility, has the meaning given by subsection 12(2).
hypothetical baseline , of a facility for a financial year, has the meaning given by subsection 36(7).
identifying details has the meaning given by the NGER Regulations.
identifying information has the meaning given by the NGER Regulations.
input means:
(a) if the input relates to a landfill facility—a tonne of waste received by a landfill facility; and
(b) otherwise—anything that undergoes a chemical or physical process to produce an intermediate product or an output.
intermediate product means a product that:
(a) results from a chemical or physical process undertaken by a facility using one or more inputs; and
(b) is then used as an input for the production of an output at the same facility.
landfill facility means a facility for the disposal of solid waste as landfill, and includes a facility that is closed for the acceptance of waste.
legacy emissions has the meaning given by subsection 7(2).
limited assurance conclusion has the meaning given by theNational Greenhouse and Energy Reporting (Audit) Determination 2009.
manufacturing facility : a facility is amanufacturing facility in a financial year if the primary production variable for the facility in the financial year is a manufacturing production variable.
manufacturing production variable means a production variable that is listed in the table in section 1 of Schedule 2.
multi‑year period declaration has the meaning given by subsection 65(1).
m 3 km means metres cubed kilometres.
national facility definition means the requirements for a transport facility applying as a result of a nomination under subregulation 2.19A(2) of the NGER Regulations.
new facility has the meaning given by subsection 29(2).
NGER (Measurement) Determination means theNational Greenhouse and Energy Reporting (Measurement) Determination 2008 .
NGER Regulations means theNational Greenhouse and Energy Reporting Regulations 2008.
non‑commercial production variable , for a facility for a financial year, has the meaning given by subsection 12(5).
output means a product that is:
(a) if the output is from a transport facility—a transport service measured by service units; or
(b) if more than 25,000 megawatt hours of electricity is, or is to be, generated at the facility in a financial year—electricity generated at the facility; or
(c) otherwise—the last product resulting from a chemical or physical process undertaken by a facility using one or more inputs or intermediate products.
pkm means passenger kilometres.
pnmi means passenger nautical miles.
primary production variable , for a facility, means:
(a) if there is only one production variable for the facility—that production variable; or
(b) if there are 2 or more production variables for the facility—the production variable that is most significant for the operation of the facility, having primary regard to the share of revenue and covered emissions directly or indirectly attributable to that production variable.
production variable , for a facility, means a production variable thatis applicable to the facility in accordance with Schedule 1.
production variable means a metric that is set out in a Part of Schedule 1.
qualified limited assurance conclusion has the meaning given by theNational Greenhouse and Energy Reporting (Audit) Determination 2009.
qualified reasonable assurance conclusion has the meaning given by theNational Greenhouse and Energy Reporting (Audit) Determination 2009.
quantity , of a production variable for a facility for a financial year, means the number of units of the production variable for the facility for that financial year.Example: If a facility produces 500 tonnes of glass in a financial year, the quantity of tonnes of glass for that financial year is 500.
ratio of cost impacts , for a facility for a financial year, has the meaning given by section 35.
reasonable assurance conclusion has the meaning given by theNational Greenhouse and Energy Reporting (Audit) Determination 2009.
regular facility : a facility that is not a trade‑exposed baseline‑adjusted facility in a financial year is aregular facility in that financial year.
related production variable , for a facility, has the meaning given by paragraph 19(4)(a).
relevant historical financial year , for a production variable, has the meaning given by subsection 20(3).
relevantly associated with has the meaning given by section 16.
responsible financial officer , of a responsible emitter for a facility, means any of the following:
(a) if the person with operational control of the facility is an individual—that person;
(b) a person who holds or performs the duties of the position of the chief executive officer, chief financial officer or chief operating officer for the person with operational control of the facility;
(c) a person who holds or performs the duties of a position with equivalent or similar responsibilities to a person with a position in paragraph (b);
(d) an individual employed by the person with operational control of the facility who:
(i) makes, or participates in making, decisions that affect the whole, or a substantial part, of the business or affairs of the person; or
(ii) has the capacity to significantly affect the person’s financial standing.
Safeguard Mechanism default prescribed unit price , for a financial year, has the meaning given by section 38.
Safeguard Mechanism document means the document of that name published on the Department’s website, as in force from time to time.
Note: In 2023, the document could be accessed from financial year means every financial year before the financial year beginning on the first 1 July after the Regulator has published a statement on its website that the total reported scope 1 emissions of all grid‑connected electricity generators exceeded 198,000,000 t CO
2 ‑ e emissions in the previous financial year based upon reports submitted to the Regulator at the time of the statement. The Regulator must take all reasonable steps to publish the statement at least 4 months before the start of the financial year which is not a sectoral‑baseline financial year.
Example: If the sum of reported emissions from each grid‑connected electricity generator was 210,000,000 t CO
2 ‑ e in 2020‑21, by 28 February 2022 the Regulator would publish a statement on its website and the financial year beginning 1 July 2022 would not be a sectoral‑baseline financial year and emissions of grid‑connected electricity generators would be covered emissions in that year.
service unit means a unit of measure related to a transport facility (such as askm, dwtnmi, m3 km, pkm, pnmi, tkm, tnmi or vkt) determined and measured by the responsible emitter for the facility taking into account:
(a) standard industry practice; and
(b) existing measurement systems used by the responsible emitter.
shale gas extraction facility has the meaning given by section 54.
significant cost impact threshold , for a facility, has the meaning given by subsection 35(4).
successor determination means a determination made under section 24.
t CO 2 ‑ e means tonnes of carbon dioxide equivalence.
tkm means tonne kilometres.
tnmi means tonne nautical miles.
trade‑exposed baseline‑adjusted facility : a facility is atrade‑exposed baseline‑adjusted facility in a financial year if it is determined to be a trade‑exposed baseline‑adjusted facility in that financial year under section 42.
trade‑exposed production variable means a production variable that is listed in a table in Schedule 2.
transitional production variable , for a facility, has the meaning given by subsection 12(4).
transition proportion , for a financial year, has the meaning given by section 13.
vkt means vehicle kilometres travelled.
waste product means an output or other product that:
(a) results from a chemical or physical process undertaken by a facility other than for the purpose of producing the output; and
(b) will be disposed of without any further processing by the facility (other than further processing in accordance with standard industry practice); and
(c) is not a by‑product.
Part 2 Coverage 7 Covered emissions
(1) For section 22XI of the Act, the following scope 1 emissions of one or more greenhouse gases are not covered emissions for the purposes of the safeguard mechanism:
(a) emissions of one or more greenhouse gases in circumstances where the Minister has not determined, under subsection 10(3) of the Act:
(i) methods by which the amounts of the scope 1 emissions of the greenhouse gas are to be measured; or
(ii) criteria for methods by which the amounts of the scope 1 emissions of the greenhouse gas are to be measured;
(b) legacy emissions from the operation of a landfill facility;
(c) emissions of one or more greenhouse gases from the operation of a grid‑connected electricity generator in respect of a sectoral‑baseline financial year;
(d) if a facility is partly in Australia and partly in the Greater Sunrise special regime area—scope 1 emissions of greenhouse gases which occurred in the Greater Sunrise special regime area.
Note: A facility wholly in the Greater Sunrise special regime area is not subject to the safeguard provisions in accordance with subsection 6A(4) of the Act.
Legacy emissions
(2) For the purposes of subsection (1), if:
(a) an amount of greenhouse gas was emitted from the operation of a landfill facility; and
(b) waste was accepted by the landfill facility before 1 July 2016;
so much of the amount mentioned in paragraph (a) as is, under a determination under subsection 10(3) of the Act, taken to be attributable to waste accepted by the facility before 1 July 2016 is a
legacy emission from the operation of the landfill facility.
Emissions not included as emissions from grid‑connected electricity generators
(3) For the purposes of paragraph (1)(c), emissions of one or more greenhouse gases from the operation of a grid‑connected electricity generator in respect of a sectoral‑baseline financial year do not include:
(a) fugitive emissions from coal mining (within the meaning of the NGER (Measurement) Determination); or
(b) emissions from fuel combustion for the purposes of coal mining; or
(c) emissions covered by Chapter 2 (fuel combustion) of the NGER (Measurement) Determination that are not for electricity generation or cogeneration.
8 Designated large facility threshold For paragraph 22XJ(1)(b) of the Act, the specified number is 100,000.
Part 3 Baseline emissions number Division 1 General 9 Baseline emissions number – main rule
(1) Unless otherwise provided, the provisions of this Part are made for the purposes of subsection 22XL(1) of the Act.
(2) The baseline emissions number for a facility for a financial year is ascertained in relation to the facility in accordance with Divisions 2 to 7 of this Part.
(3) Subsection (2) has effect subject to section 10.
10 Baseline emissions number – special rules
Minimum baseline
(1) The baseline emissions number for a facility for a financial year is 100,000 if:
(a) the baseline emissions number for the facility for the financial year that is ascertained in accordance with Divisions 2 to 7 of this Part is a number less than 100,000; and
(b) that number is not less than 100,000 merely because of a borrowing adjustment for the facility for the financial year.
Note: This means that the baseline emissions number for a facility for a financial year can be less than 100,000 if there is a sufficiently large borrowing adjustment for the facility for that financial year.
Zero baseline for shale gas extraction facilities
(2) The baseline emissions number for a facility for a financial year is zero if the facility is a shale gas extraction facility.
Zero baseline from 2050
(3) The baseline emissions number for a facility for a financial year that begins after 30 June 2049 is zero.
(1) The baseline emissions number for an existing facility (other than a landfill facility) for a financial year is the number worked out using the following formula:
where:
ERC is the emissions reduction contribution for the facility for the financial year.
p is a production variable for the facility for the financial year.
h is the transition proportion for the financial year.
EI , in relation to a production variable for the facility for the financial year, is the default emissions intensity number of the production variable for the financial year.Note: The default emissions intensity number of tonnes of reservoir carbon dioxide from new gas fields is zero (see section 35A of Schedule 1).
EI F , in relation to a production variable for the facility for the financial year, is:
(a) if an emissions intensity determination that applies in relation to the facility for the financial year specifies a facility‑specific emissions intensity number of the production variable—that number; or
(b) otherwise—0.
Q , in relation to a production variable for the facility for the financial year, is:
(a) if an emissions intensity determination that applies in relation to the facility for the financial year specifies a facility‑specific emissions intensity number of the production variable—the quantity of the production variable for the facility for the financial year; or
(b) otherwise—0.
EI B , in relation to a production variable for the facility for the financial year, is:
(a) if there is a best practice emissions intensity number for the production variable for the financial year—that number; or
(b) if there is no best practice emissions intensity number for the production variable for the financial year, and the production variable is a historical production variable for the facility—zero; or
(c) otherwise—the default emissions intensity number for the production variable for the financial year.
Note: The best practice emissions intensity number of tonnes of reservoir carbon dioxide from new gas fields is zero (see section 35A of Schedule 1).
Q B , in relation to a production variable for the facility for the financial year, is:
(a) if an emissions intensity determination that applies in relation to the facility for the financial year specifies a facility‑specific emissions intensity number of the production variable—0; or
(b) otherwise—the quantity of the production variable for the facility for the financial year.
BA is the borrowing adjustment for the facility for the financial year.
(2) The number worked out using the formula in subsection (1) is to be rounded to the nearest whole number (rounding up if the first decimal place is 5 or more).
(1) A facility is an
existing facility if there are one or more historical production variables or transitional production variables for the facility.(2) A
historical production variable , for a facility, is a production variable that:
(a) was applicable to the facility, in accordance with Schedule 1, at any time during a historical financial year; and
(b) was not a non‑commercial production variable for the facility for the historical financial year.
(3) A
historical financial year is:
(a) the financial year beginning on 1 July 2017; or
(b) the financial year beginning on 1 July 2018; or
(c) the financial year beginning on 1 July 2019; or
(d) the financial year beginning on 1 July 2020; or
(e) the financial year beginning on 1 July 2021.
(4) A
transitional production variable , for a facility, is a production variable that:
(a) was not applicable to the facility, in accordance with Schedule 1, at any time during a historical financial year; and
(b) was applicable to the facility, in accordance with Schedule 1, at a time during the financial year beginning on 1 July 2022; and
(c) was not a non‑commercial production variable for the facility for the financial year beginning on 1 July 2022.
(5) A
non‑commercial production variable , for a facility for a financial year, is a production variable that, at a time during the financial year, was applicable to the facility, in accordance with Schedule 1, merely because of testing or piloting activities undertaken at the facility.
The
transition proportion for a financial year beginning on a day specified in column 1 of an item of the following table is the number specified in column 2 of that item.
1 | 1 July 2023 | 0.1 |
2 | 1 July 2024 | 0.2 |
3 | 1 July 2025 | 0.3 |
4 | 1 July 2026 | 0.4 |
5 | 1 July 2027 | 0.6 |
6 | 1 July 2028 | 0.8 |
7 | 1 July 2029 or a later 1 July | 1 |
(1) The responsible emitter for an existing facility may apply to the Regulator for an emissions intensity determination.
(2) The application must be made:
(a) in a manner and form approved, in writing, by the Regulator; and
(b) before the end of the due date for the application, unless the Regulator agrees to accept the application after that date.
Note 1: For the due date for the application, see section 52.
Note 2: For withdrawal of the application, see section 53.
(3) The application must specify:
(a) the first financial year in relation to which the determination would apply; and
(b) the historical production variables (if any) for the facility; and
(c) for each historical financial year—a calculation, in accordance with section 15, of the amount of covered emissions of greenhouse gases (in t CO
2 ‑e) from the operation of the facility during the historical financial year; and(d) the estimates and assumptions (if any) made in accordance with subsection 15(3); and
(e) the transitional production variables (if any) for the facility.
(4) For each historical production variable for the facility, the application must, to the extent reasonably practicable, include the designated historical information about the production variable.
(5) The following information is the
designated historical information about a historical production variable for a facility:
(a) the quantity of the production variable in each historical financial year that is measured in accordance with any measurement requirements or procedures specified in Schedule 1 in relation to the production variable;
(b) the amount of covered emissions of greenhouse gases (in t CO
2 ‑e) relevantly associated with the production variable in each historical financial year.Note: See the definition of
relevantly associated with in section 16.(6) If the application does not include the designated historical information about a historical production variable for the facility, the application must include an explanation of why such information has not been included.
(7) If a greenhouse gas other than carbon dioxide comprises more than 1% of the covered emissions relevantly associated with a production variable for the facility in a particular historical financial year, the application must specify the amount of that gas (in t CO
2 ‑e).(8) The application may include a request for the determination to include a statement that:
(a) a particular production variable for the facility is a related production variable for the facility; and
(b) another specified production variable for the facility is the comparative production variable for that related production variable.
(1) An application under section 14 for an emissions intensity determination that specifies primary steel as a production variable may also specify the following production variables (the
steelmaking production variables ) as historical production variables for the facility:
(a) the primary iron (steelmaking) production variable; and
(b) the ferrous feed (steelmaking) production variable.
Note: Section 19A applies to an application which specifies the steelmaking production variables as historical production variables.
(2) Despite paragraph 12(2)(b), the steelmaking production variables may be specified as historical production variables for a facility even if one or both of them was a non‑commercial production variable for the facility for a historical financial year.
(3) Despite paragraph 16(2)(b), covered emissions of greenhouse gases from the operation of a facility during a particular historical financial year that are of a particular kind may be attributed to both a steelmaking production variable and to the primary steel production variable.
(4) Despite paragraph 16(3)(d), covered emissions of greenhouse gases from the operation of a facility during a particular historical financial year may be attributed to both a steelmaking production variable and to the primary steel production variable.
Note: Emissions associated with the production of primary iron and continuously cast carbon steel products and ingots of carbon steel would also be relevantly associated with primary steel.
(5) In this Part:
continuously cast carbon steel products and ingots of carbon steel (manufacture of carbon steel from cold ferrous feed) production variable means the production variable in section 44 of Schedule 1.
ferrous feed (steelmaking) production variable means the production variable in section 44A of Schedule 1.
primary iron (steelmaking) production variable means the production variable in section 39A of Schedule 1.
primary iron production variable means the production variable in section 39 of Schedule 1.
primary steel production variable means the production variable in section 41 of Schedule 1.
steelmaking production variables has the meaning given by subsection (1).
(1) This section specifies requirements for the purposes of calculating an amount of covered emissions of greenhouse gases from the operation of a facility during a historical financial year.
(2) The amount must be calculated:
(a) in accordance with the NGER (Measurement) Determination; and
(b) using the Global Warming Potentials specified for the relevant greenhouse gas in regulation 2.02 of the NGER Regulations; and
(c) using the same method as the method (the
most recent method ) that was used in the most recent report provided to the Regulator relating to the greenhouse gas emissions from the operation of the facility.(3) For the purposes of paragraph (2)(c), if:
(a) a report was provided to the Regulator relating to the greenhouse gas emissions from the operation of the facility during the historical financial year; and
(b) the report used a method other than the most recent method;
estimates and assumptions may be made for the purposes of using the most recent method to calculate the amount.
(4) In this section:
method has the same meaning as in the NGER (Measurement) Determination.
(1) Covered emissions of greenhouse gases from the operation of a facility during a particular historical financial year are
relevantly associated with a historical production variable for the facility in that financial year if those emissions are attributed to the production variable for the financial year in accordance with subsection (2) or (3).
Emissions relevant to default emissions intensity
(2) Covered emissions of greenhouse gases from the operation of a facility during a particular historical financial year that are of a particular kind are attributed to a production variable for the facility for that financial year if:
(a) having regard to the Safeguard Mechanism document, covered emissions of that kind are relevant to the default emissions intensity of that production variable for that financial year; and
(b) those emissions are not attributed to another production variable in accordance with this section.
(2A) To avoid doubt, the Safeguard Mechanism document may specify that a particular kind of covered emissions is relevant to the default emissions intensity of a production variable notwithstanding that the specified kind of covered emissions was not taken into account when the default emissions intensity was calculated.
Emissions from minor emissions sources
(3) Covered emissions of greenhouse gases from the operation of a facility during a particular historical financial year are attributed to a production variable for the facility for that financial year if:
(a) the emissions come from a minor emissions source for the facility for the historical financial year; and
(b) the emissions fairly represent the actual emissions from the production of the production variable; and
(c) the emissions are apportioned to the production variable consistently with the NGER (Measurement) Determination; and
(d) the emissions are not apportioned to another production variable for the facility for that financial year.
(4) In this section, a source of emissions is a
minor emissions source for a facility in a historical financial year if the sum of the emissions from that source, and every other minor emissions source for the facility in that historical financial year, is less than 10% of the facility’s total covered emissions in that financial year.
(1) This section is made for the purposes of subsection 22XQ(3) of the Act.
(2) An application for an emissions intensity determination by the responsible emitter for an existing facility must be accompanied by an audit report that meets the requirements of this section.
Note: Under subsection 75(1) of the Act, the Minister may determine requirements to be met by registered greenhouse and energy auditors in preparing for and carrying out safeguard audits.
Reasonable assurance matters
(3) The audit report must include a conclusion in relation to each of the following matters:
(a) whether, in all material respects, the application correctly specifies the historical production variables (if any) for the facility;
(b) if the application includes the designated historical information about a historical production variable for the facility for a historical financial year—whether, in all material respects, the application correctly specifies the quantity of the historical production variable in the historical financial year;
(c) whether, in all material respects, the application correctly specifies the amount of covered emissions for the facility in each historical financial year;
(d) whether, in all material respects, the application correctly specifies the transitional production variables (if any) for the facility.
Limited assurance matters
(4) The audit report must include a conclusion in relation to each of the following matters:
(a) if the application specifies one or more historical production variables for the facility—whether, in all material respects, the application correctly specifies the amount of covered emissions of greenhouse gases from the operation of the facility that are relevantly associated with each of those production variables;
(b) whether, in all material respects, calculations of amounts of covered emissions of greenhouse gases from the operation of the facility that are included in the application meet the requirements specified in section 15;
(c) if the application includes estimates and assumptions made in accordance with subsection 15(3)—whether, in all material respects, those estimates and assumptions are reasonable.
Previously audited matters
(5) Despite subsections (3) and (4), the audit report does not need to include a conclusion:
(a) about a matter in subsection (3) if the responsible emitter has previously given the Regulator an audit report that includes a reasonable assurance conclusion in relation to the matter; or
(b) about a matter in subsection (4) if the responsible emitter has previously given the Regulator an audit report that includes a limited assurance conclusion in relation to the matter.
(6) An audit report under this section must be the result of an audit which:
(a) was conducted in accordance with the relevant requirements for reasonable assurance engagements under the
National Greenhouse and Energy Reporting (Audit) Determination 2009 ; and(b) had an audit team leader who is registered as a Category 2 auditor under subregulation 6.25(3) of the NGER Regulations.
(1) This section applies if the responsible emitter for an existing facility applies for an emissions intensity determination in accordance with this Subdivision.
(2) Subject to subsection (4), the Regulator must take all reasonable steps to decide the application under section 19 before the end of the decision date for the application.
Note: For the decision date for the application, see section 52.
(3) The Regulator may, by notice in writing, require the applicant to give the Regulator, within the period specified in the notice, such further information in relation to the application as the Regulator requires.
(4) The Regulator is not required to decide the application, and may cease considering whether to decide the application, if the applicant does not provide the required information within the period specified in the notice.
(1) If the responsible emitter for an existing facility applies for an emissions intensity determination in accordance with this Subdivision, the Regulator must decide to:
(a) make the determination; or
(b) refuse to make the determination.
(2) The Regulator must not make the determination unless:
(a) the audit report that accompanies the application includes:
(i) a reasonable assurance conclusion, or a qualified reasonable assurance conclusion, in relation to each of the matters specified in subsection 17(3); and
(ii) a limited assurance conclusion, or a qualified limited assurance conclusion, in relation to each of the matters specified in subsection 17(4); and
(b) the Regulator is reasonably satisfied, having regard to any matter the Regulator considers relevant, that:
(i) the information included in the application is correct; and
(ii) any explanation in the application of why the designated historical information about a historical production variable for the facility has not been included in the application is reasonable; and
(iii) calculations of amounts of covered emissions of greenhouse gases from the operation of the facility that are included in the application meet the requirements specified in section 15; and
(iv) any estimates and assumptions made in accordance with subsection 15(3) and included in the application are reasonable.
(3) The determination must be in writing and must specify:
(a) the facility‑specific emissions intensity number of:
(i) any historical production variable for the facility; and
(ii) any transitional production variable for the facility; and
(iii) any related production variable for the facility; and
(b) the first financial year in relation to which the determination applies.
(4) The determination may state that:
(a) a particular production variable for the facility is a
related production variable for the facility; and(b) another specified production variable for the facility is the
comparative production variable for that related production variable.Note: See Subdivision D (related production variables).
(5) The determination:
(a) comes into force on the first day of the financial year specified for the purposes of paragraph (3)(b); and
(b) applies in relation to the facility for that financial year and each subsequent financial year.
Note: See subsection 22XQ(2) of the Act (commencement of determination).
(6) If the Regulator makes the determination, the Regulator must:
(a) notify the applicant for the determination that the Regulator has made the determination; and
(b) publish the determination on the Regulator’s website.
(7) If the Regulator decides to refuse to make the determination, the Regulator must give the applicant for the determination a written notice of the decision that includes the Regulator’s reasons for the decision.
(1) This section applies if an application under section 14 for an emissions intensity determination specifies the steelmaking production variables as historical production variables, and the Regulator decides under subsection 19(1) to make the determination.
(2) The following production variables are taken to be historical production variables for the facility:
(a) the primary iron production variable; and
(b) the continuously cast carbon steel products and ingots of carbon steel (manufacture of carbon steel from cold ferrous feed) production variable.
(3) Subparagraph 19(3)(a)(i) applies to the production variables mentioned in subsection (2) instead of the steelmaking production variables.
Note: Subparagraph 19(3)(a)(i) requires a determination to specify the facility‑specific emissions intensity number of any historical production variable for the facility.
(4) For the purpose of subsection 19(3)(a)(i), the Regulator must consider the designated historical information included in the application:
(a) in relation to the primary iron (steelmaking) production variable—as if that information was instead in relation to the primary iron production variable; and
(b) in relation to the ferrous feed (steelmaking) production variable—as if that information was instead in relation to the continuously cast carbon steel products and ingots of carbon steel (manufacture of carbon steel from cold ferrous feed) production variable.
Historical production variables
(1) The
facility‑specific emissions intensity number , of a historical production variable for a facility, is the number that is ascertained by dividing the total number of tonnes of carbon dioxide equivalence of covered emissions relevantly associated with the production variable in the relevant historical financial years for the production variable by the total quantity of the production variable in those financial years.(2) The Regulator may round the facility‑specific emissions intensity number of a historical production variable for a facility to 4 or more significant figures if the Regulator considers it appropriate to do so.
(3) If the condition specified in column 1 of an item of the following table is satisfied in relation to a historical production variable specified in an application for an emissions intensity determination, each of the historical financial years specified in column 2 of that item is a
relevant historical financial year for that production variable.
1 | The application includes the designated historical information about all 5 historical financial years for the historical production variable | Each of the 3 historical financial years that is not:
|
2 | The application includes the designated historical information about only 4 historical financial years for the historical production variable | Each of the 2 historical financial years that is not:
|
3 | The application includes the designated historical information about only 3 historical financial years for the historical production variable | Each of the 2 historical financial years that is not the historical financial year with the highest emissions intensity for the historical production variable |
4 | The application includes the designated historical information about only 2 historical financial years for the historical production variable | The historical financial year with the lowest emissions intensity for the historical production variable |
5 | The application includes the designated historical information about only 1 historical financial year for the historical production variable | That historical financial year |
(4) For the purposes of items 1, 2, 3 and 4 of the table in subsection (3), the emissions intensity of a historical production variable for a historical financial year is ascertained by dividing the emissions relevantly associated with the production variable in the historical financial year by the quantity of the production variable in that financial year.
Related production variables
(5) The
facility‑specific emissions intensity number , of a related production variable for a facility, is:
(a) if the related production variable is tonnes of reservoir carbon dioxide from new gas fields—zero; or
(b) otherwise—the same as the facility‑specific emissions intensity number of the comparative production variable for the related production variable.
Transitional production variables
(6) The
facility‑specific emissions intensity number , of a transitional production variable for a facility, is the number that is equal to the default emissions intensity number of the production variable:
(a) if the production variable was applicable to the facility at any time during a historical financial year—for that financial year; or
(b) otherwise—for the financial year beginning on 1 July 2022.
Note: Subsections 91(2) and 92(2) modify the operation of this provision where the transitional production variable for the facility is run‑of‑mine coal, reservoir carbon dioxide from existing gas fields, natural gas throughput, or lithium hydroxide.
(1) This section applies if:
(a) the Regulator decides to make an emissions intensity determination in relation to a facility; and
(b) the application for the determination includes a request for the determination to state that:
(i) a particular production variable for the facility is a related production variable for the facility; and
(ii) another specified production variable for the facility is the comparative production variable for that related production variable.
(2) The Regulator must decide to:
(a) include the statement in the determination; or
(b) refuse to include the statement in the determination.
(3) The Regulator must not include the statement in the determination unless satisfied that the particular production variable and the other production variable meet the requirements of section 23.
(1) If an emissions intensity determination is in force in relation to a facility, the responsible emitter for the facility may apply, in writing, to the Regulator to vary the determination to include a statement that:
(a) a particular production variable for the facility is a related production variable for the facility; and
(b) another specified production variable for the facility is the comparative production variable for that related production variable.
(2) The Regulator must decide to:
(a) make the variation; or
(b) refuse to make the variation.
(3) The Regulator must not make the variation unless satisfied that the particular production variable and the other production variable meet the requirements of section 23.
Notification of decision etc.
(4) If the Regulator makes the variation, the Regulator must notify the applicant of the variation and publish the emissions intensity determination, as varied, on the Regulator’s website.
(5) If the Regulator decides not to make the variation, the Regulator must give the applicant a written notice of the decision that includes the Regulator’s reasons for the decision.
When variation applies
(6) A variation under this section applies in relation to the financial year in which the application for the variation was made and each subsequent financial year.
(1) A particular production variable for a facility and another production variable for the facility meet the requirements of this section if any of subsections (2), (3) or (4) apply.
(2) This subsection applies if:
(a) the particular production variable:
(i) is not a historical production variable for the facility; or
(ii) is a historical production variable for the facility but it was not reasonably practicable for the application for the determination to include the designated historical information about that production variable; and
(b) the particular production variable is substantially similar to the other production variable; and
(c) the particular production variable and the other production variable are measured using the same units or mutually convertible units; and
(d) the facility’s production of the particular production variable does not involve the installation of new equipment that is likely to increase the facility’s capacity to increase the total quantity of the particular production variable and the other production variable by more than 20% (relative to that quantity in the last financial year before the equipment is installed) in any of the years to which the determination is to apply.
(3) This subsection applies if:
(a) the particular production variable:
(i) is not a historical production variable for the facility; or
(ii) is a historical production variable for the facility but it was not reasonably practicable for the application for the determination to include the designated historical information about that production variable; and
(b) the particular production variable is the hot‑rolled long products (cold ferrous feed) production variable and the other production variable is the hot‑rolled long products produced at primary steel manufacturing facilities production variable.
(4) This subsection applies if:
(a) the particular production variable:
(i) is not a historical production variable for the facility; or
(ii) is a historical production variable for the facility but it was not reasonably practicable for the application for the determination to include the designated historical information about that production variable; and
(b) the particular production variable is the hot‑rolled flat products (cold ferrous feed) production variable and the other production variable is the hot‑rolled flat products produced at primary steel manufacturing facilities production variable.
(5) In this section:
hot‑rolled flat products (cold ferrous feed) production variable means the production variable in section 46 of Schedule 1.
hot‑rolled flat products produced at primary steel manufacturing facilities production variable means the production variable in section 43 of Schedule 1.
hot‑rolled long products (cold ferrous feed) production variable means the production variable in section 45 of Schedule 1.
hot‑rolled long products produced at primary steel manufacturing facilities production variable means the production variable in section 42 of Schedule 1.
(1) This section applies if an activity, or a series of activities, that constitutes a facility (the
original facility ) in relation to which an emissions intensity determination is in force:
(a) ceases to constitute the original facility; and
(b) either:
(i) begins to constitute one or more other facilities; or
(ii) becomes included in the activity, or series of activities, that constitutes another facility.
Note: See the definition of
facility in section 9 of the Act.(2) The Regulator may make a determination in relation to a facility covered by paragraph (1)(b) (a
successor facility ) in accordance with the process set out in section 25.(3) The determination must be in writing and must specify:
(a) the facility‑specific emissions intensity number of:
(i) any historical production variable for the successor facility that was also a historical production variable for the original facility; and
(ii) any related production variable for the successor facility that was also a related production variable for the original facility; and
(iii) any transitional production variable for the successor facility that was also a transitional production variable for the original facility; and
(b) the first financial year in relation to which the determination applies.
(4) In making the determination, the Regulator may have regard to any matter the Regulator considers relevant.
(5) The determination:
(a) comes into force on the first day of the financial year specified for the purposes of paragraph (3)(b); and
(b) applies in relation to the successor facility for that financial year and each subsequent financial year.
Note: See subsection 22XQ(2) of the Act (commencement of determination).
(1) If the Regulator proposes to make a successor determination in relation to a facility, the Regulator must notify the responsible emitter for the facility in writing that the Regulator proposes to do so.
(2) The notice must:
(a) specify:
(i) the facility‑specific emissions intensity number of any production variable for the facility that would be specified in the determination; and
(ii) the first financial year in relation to which the determination would apply; and
(b) invite the responsible emitter to provide a written response to the proposed determination within the period specified in the notice.
(3) The notice may request that the responsible emitter provide the Regulator with specified information that the Regulator considers relevant to the proposed determination.
(4) Within 30 days after the end of the period specified in the notice, the Regulator must consider the responsible emitter’s response (if any) to the proposed determination and decide to:
(a) make the determination; or
(b) not make the determination.
(5) If the Regulator makes the determination, the Regulator must:
(a) notify the responsible emitter that the Regulator has made the determination; and
(b) publish the determination on the Regulator’s website.
(1) Subject to subsection (4), if an emissions intensity determination is in force in relation to a facility, the Regulator may vary, in accordance with the process set out in section 28, a facility‑specific emissions intensity number specified in the determination if satisfied that:
(a) the amount of covered emissions of greenhouse gases from the operation of the facility during a historical financial year differs by at least 1% from the amount specified in the application for the determination; and
(b) the difference is due to:
(i) a relevant regulatory change that came into force after the determination was made; or
(ii) a different method being used, after the determination was made, to report the facility’s emissions in accordance with the Act; or
(iii) a change of activities at the facility after the determination was made.
(2) The variation:
(a) comes into force on the first day of the first financial year in which:
(i) the relevant regulatory change came into force; or
(ii) the different method was used; or
(iii) the change of activities occurred; and
(b) applies in relation to the facility for that financial year and each subsequent financial year.
Note: See subsection 22XQ(2) of the Act (commencement of determination).
(3) If, under this section, the Regulator varies an emissions intensity determination that is in force in relation to a facility, the Regulator must:
(a) notify the responsible emitter for the facility of the variation; and
(b) publish the determination, as varied, on the Regulator’s website.
(4) The Regulator must not vary the determination if the difference referred to in paragraph (1)(a) is due to an increase in the emissions intensity of a production variable for the facility resulting from a lower method being used instead of a higher method, after the determination was made, to report the facility’s emissions in accordance with the Act.
(5) This section does not limit subsection 33(3) of the
Acts Interpretation Act 1901 .(6) In this section:
higher method has the same meaning as in the NGER (Measurement) Determination.
lower method has the same meaning as in the NGER (Measurement) Determination.
method has the same meaning as in the NGER (Measurement) Determination.
relevant regulatory change means:
(a) an amendment to the NGER Regulations, including a change to the Global Warming Potentials specified for a greenhouse gas in regulation 2.02 of the NGER Regulations; or
(b) an amendment to the NGER (Measurement) Determination; or
(c) an amendment to a fuel standard, within the meaning of the
Fuel Quality Standards Act 2000 , in force under that Act.
If the Regulator is considering whether to vary a facility‑specific emissions intensity number specified in an emissions intensity determination that is in force in relation to a facility, the Regulator may, by written notice given to the responsible emitter for the facility, request that the responsible emitter provide the Regulator with specified information that the Regulator considers relevant to the variation.
(1) If the Regulator proposes to vary a facility‑specific emissions intensity number specified in an emissions intensity determination that is in force in relation to a facility, the Regulator must notify the responsible emitter for the facility in writing that the Regulator proposes to do so.
(2) The notice must:
(a) specify the facility‑specific emissions intensity number of any production variable for the facility that would be specified in the determination as varied; and
(b) invite the responsible emitter to provide a written response to the proposed variation within the period specified in the notice.
(3) The notice may request that the responsible emitter provide the Regulator with specified information that the Regulator considers relevant to the proposed variation.
(4) Within 30 days after the end of the period specified in the notice, the Regulator must consider the responsible emitter’s response (if any) to the proposed variation, and any information obtained under section 27 that the Regulator considers relevant to the proposed variation, and decide to:
(a) make the variation; or
(b) not make the variation.
(5) The variation must be made before the end of the first 31 January after the first financial year in relation to which the variation is to apply.
(6) If the Regulator makes the variation, the Regulator must:
(a) notify the responsible emitter that the Regulator has made the variation; and
(b) publish the determination, as varied, on the Regulator’s website.
(1) The baseline emissions number for a new facility (other than a landfill facility) for a financial year is the number worked out using the following formula:
where:
ERC is the emissions reduction contribution for the facility for the financial year.
p is a production variable for the facility for the financial year.
EI B , in relation to a production variable for the facility for the financial year, is:
(a) if there is a best practice emissions intensity number for the production variable for the financial year—that number; or
(b) otherwise—the default emissions intensity number for the production variable for the financial year.
Q , in relation to a production variable for the facility for the financial year, is the quantity of the production variable for the facility for the financial year.
BA is the borrowing adjustment for the facility for the financial year.Note: The baseline emissions number for a new facility for a financial year would be the same if it were worked out using the formula in section 11.
(2) A facility is a
new facility if there are no historical production variables or transitional production variables for the facility.
(3) The number worked out using the formula in subsection (1) is to be rounded to the nearest whole number (rounding up if the first decimal place is 5 or more).
(1) The baseline emissions number for a landfill facility for a financial year is the number worked out using the following formula:
where:
ERC is the emissions reduction contribution for the facility for the financial year.
NLCH 4 is the number of tonnes of carbon dioxide equivalence of covered emissions of greenhouse gases that would be emitted by the facility if emissions were not captured, and oxidation did not occur, at the facility during the financial year.
CER (known as the capture efficiency rate) is 0.372.
OF is the oxidation factor specified in section 5.4 of the NGER (Measurement) Determination (as in force at the start of the financial year) for near surface methane in landfill.
BA is the borrowing adjustment for the facility for the financial year.
(2) The number worked out using the formula in subsection (1) is to be rounded to the nearest whole number (rounding up if the first decimal place is 5 or more).
The
default emissions reduction contribution for a financial year beginning on a day specified in column 1 of an item of the following table is the number specified in column 2 of that item.
1 | 1 July 2023 | 0.951 |
2 | 1 July 2024 | 0.902 |
3 | 1 July 2025 | 0.853 |
4 | 1 July 2026 | 0.804 |
5 | 1 July 2027 | 0.755 |
6 | 1 July 2028 | 0.706 |
7 | 1 July 2029 | 0.657 |
8 | 1 July 2030 or a later 1 July | The greater of:
|
Note: Until the financial year beginning on 1 July 2030, the default emissions reduction contribution in column 2 declines by 0.049 (the default decline rate).
The
default decline rate for a financial year beginning on a day specified in column 1 of an item of the following table is the number specified in column 2 of that item.
1 | 1 July 2023 | 0.049 |
2 | 1 July 2024 | 0.049 |
3 | 1 July 2025 | 0.049 |
4 | 1 July 2026 | 0.049 |
5 | 1 July 2027 | 0.049 |
6 | 1 July 2028 | 0.049 |
7 | 1 July 2029 | 0.049 |
8 | 1 July 2030 or a later 1 July | 0.03285 |
(1) If:
(a) a facility is a regular facility in a financial year; and
(b) the facility was not a trade‑exposed baseline‑adjusted facility in any previous financial year;
the
emissions reduction contribution for the facility for the financial year is the default emissions reduction contribution for that financial year.
(2) If:
(a) a facility is a regular facility in a financial year (the
relevant financial year ); and(b) the facility was a trade‑exposed baseline‑adjusted facility in a previous financial year;
the
emissions reduction contribution for the facility for the relevant financial year is the number worked out using the following formula:where:
ERC y is the emissions reduction contribution for the facility for the financial year ending immediately before the relevant financial year.
DR is the default decline rate for the relevant financial year.
(3) The number worked out using the formula in subsection (2) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
(1) If a facility is a trade‑exposed baseline‑adjusted facility in a financial year, the
emissions reduction contribution for the facility for the financial year is the number worked out using the following formula:where:
ERC y is:
(a) if the table in section 31 does not specify a default emissions reduction contribution for the previous financial year—1;
(b) otherwise—the emissions reduction contribution for the facility for the previous financial year.
DR is the default decline rate for the financial year.
RCI is the ratio of cost impacts for the facility for the financial year.
DR m (known as the minimum decline rate) is:
(a) if the facility is a manufacturing facility—0.01; or
(b) otherwise—0.02.
(2) The number worked out using the formula in subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
(1) If a facility is a trade‑exposed baseline‑adjusted facility in a financial year, the
ratio of cost impacts for the facility for the financial year is worked out in accordance with this section.(2) If the assessed cost impact for the facility for the financial year is equal to or greater than the significant cost impact threshold for the facility, the ratio of cost impacts for the facility for the financial year is 1.
(3) If the assessed cost impact for the facility for the financial year is less than the significant cost impact threshold for the facility, the ratio of cost impacts for the facility for the financial year is the number worked out using the following formula:
where:
CI A is the assessed cost impact for the facility for the financial year.
CI M (known as the material cost impact threshold) is 0.03.
CI S is the significant cost impact threshold for the facility.
(4) The
significant cost impact threshold for a facility is:
(a) if the facility is a manufacturing facility—0.10; or
(b) otherwise—0.08.
Facilities that are not manufacturing facilities
(1) If a facility is not a manufacturing facility in a financial year, the
assessed cost impact for the facility for the financial year is the number worked out using the following formula:where:
P SM is the number of dollars in the Safeguard Mechanism default prescribed unit price for the first adjusted financial year for the facility.
PE is the number equal to the difference between:
(a) the amount of covered emissions of greenhouse gases (in t CO
2 ‑e) from the operation of the facility during the first adjusted financial year for the facility; and(b) the hypothetical baseline of the facility for the first adjusted financial year for the facility.
RF is the number of dollars in the revenue of the facility in the first adjusted financial year for the facility.
(2) For the purposes of calculating the revenue of the facility in the first adjusted financial year for the facility, any funding provided to the facility for that financial year under the Powering the Regions Fund must be excluded from that revenue.
(3) However, if the number of dollars in the revenue of the facility in the first adjusted financial year for the facility is less than or equal to zero, the
assessed cost impact for the facility for the financial year is the significant cost impact threshold for the facility.
Manufacturing facilities
(4) If a facility is a manufacturing facility in a financial year, the
assessed cost impact for the facility for the financial year is the number worked out using the following formula:where:
P SM is the number of dollars in the Safeguard Mechanism default prescribed unit price for the first adjusted financial year for the facility.
PE is the number equal to the difference between:
(a) the amount of covered emissions of greenhouse gases (in t CO
2 ‑e) from the operation of the facility during the first adjusted financial year for the facility; and(b) the hypothetical baseline of the facility for the first adjusted financial year for the facility.
EBIT is the number of dollars that is equal to the earnings before interest and tax of the facility in the first adjusted financial year for the facility.Note: See section 37 (earnings before interest and tax).
(5) However, if the number of dollars that is equal to the earnings before interest and tax of the facility in the first adjusted financial year for the facility is less than or equal to zero, the
assessed cost impact for the facility for the financial year is the significant cost impact threshold for the facility.
First adjusted financial year
(6) The
first adjusted financial year , for a facility, is:
(a) if the assessed cost impact for the facility is being worked out for the purposes of making or considering an application under section 39 for a determination that the facility is a trade‑exposed baseline‑adjusted facility in a particular financial year and the next 2 financial years—that particular financial year; or
(b) if:
(i) the facility is a trade‑exposed baseline‑adjusted facility in a financial year because of a determination in force under section 42; and
(ii) the assessed cost impact for the facility is being worked out for the purposes of working out the emissions reduction contribution for the facility for the financial year;
the first financial year in which the facility is a trade‑exposed baseline‑adjusted facility because of that determination.
Hypothetical baseline
(7) The
hypothetical baseline of a facility for a financial year is:
(a) in the case where an application under section 39 for a determination that the facility is a trade‑exposed baseline‑adjusted facility in that financial year and the next 2 financial years is being made or considered—the number that is equal to what the baseline emissions number for the facility for that financial year would be if that determination were not to be made; or
(b) in the case where:
(i) the facility is a trade‑exposed baseline‑adjusted facility in a financial year because of a determination in force under section 42; and
(ii) the assessed cost impact for the facility is being worked out for the purposes of working out the emissions reduction contribution for the facility for the financial year;
the number that is equal to what the baseline emissions number for the facility for that financial year would be if that determination had not been made.
(1) The earnings before interest and tax (the
EBIT ) of a facility for a financial year are to be worked out in accordance with this section.(2) Subject to subsections (4) and (5), the EBIT of the facility for the financial year is to be calculated in accordance with:
(a) the Australian accounting standards as in force at the end of the financial year; and
(b) any EBIT Guidelines that are in force at that time.
(3) For the purposes of subsection (2), EBIT Guidelines prevail over the Australian accounting standards to the extent of any inconsistency.
Revenue to exclude PRF funding
(4) For the purposes of calculating the EBIT of the facility for the financial year, any funding provided to the facility for the financial year under the Powering the Regions Fund must be excluded from the facility’s revenue for the financial year.
Accelerated depreciation
(5) The EBIT of the facility for the financial year must be calculated using a depreciation schedule that specifies one of the following depreciation factors for each capital expense of the facility:
(a) 1.0;
(b) 1.1;
(c) 1.2.
(6) The factors in paragraphs (5)(b) and (c) are
accelerated depreciation factors .
EBIT Guidelines
(7) The Secretary may make written guidelines that relate to working out the earnings before interest and tax of a facility for a financial year. Guidelines made under this subsection are to be known as
EBIT Guidelines .(8) The EBIT Guidelines are to be published on the Department’s website.
Before the end of each financial year beginning after 30 June 2023, the Secretary must publish on the Department’s website an estimate of the average price of a prescribed carbon unit during that financial year. The estimate is to be known as the
Safeguard Mechanism default prescribed unit price for the financial year.
(1) The responsible emitter for a facility may apply to the Regulator for a determination that the facility is a trade‑exposed baseline‑adjusted facility in a particular financial year (the
first financial year ) and the next 2 financial years.(2) The application must be made:
(a) in a manner and form approved, in writing, by the Regulator; and
(b) before the end of the due date for the application, unless the Regulator agrees to accept the application after that date.
Note 1: For the due date for the application, see section 52.
Note 2: For withdrawal of the application, see section 53.
(3) The application must include the following information:
(a) if the facility was not a manufacturing facility in the first financial year—all of the following:
(i) subject to subsection 36(2), the revenue of the facility in the first financial year, calculated in accordance with:
(A) the Australian accounting standards as in force at the end of the first financial year; and
(B) any EBIT Guidelines that are in force at that time;
(ii) information about the assumptions made when working out that revenue;
(b) if the facility was a manufacturing facility in the first financial year—all of the following:
(i) the earnings before interest and tax (the
EBIT ) of the facility in the first financial year, calculated in accordance with section 37;(ii) information about the assumptions made when working out the EBIT under that section;
(iii) each depreciation factor used in the depreciation schedule used for calculating the EBIT;
(iv) if the depreciation schedule used for calculating the EBIT uses an accelerated depreciation factor—an explanation for why the accelerated depreciation factor is used;
(c) both of the following:
(i) the assessed cost impact for the facility for the first financial year;
(ii) information about the assumptions made when working out that assessed cost impact;
(d) the amount of covered emissions of greenhouse gases from the operation of the facility in the first financial year;
(e) the hypothetical baseline for the facility for the first financial year;
(f) the emissions reduction contribution, and the baseline emissions number, for the facility for the first financial year if:
(i) the determination were made; and
(ii) those numbers were worked out using the assessed cost impact for the facility for the first financial year;
(g) an estimate of the emissions reduction contribution for the facility for each of the next 2 financial years after the first financial year if the determination were made.
(3A) For the purposes of subsection (3)(a)(i), EBIT Guidelines prevail over the Australian accounting standards to the extent of any inconsistency.
(4) The application must include a declaration that the amount of covered emissions of greenhouse gases from the operation of the facility in the first financial year was not increased for the sole or substantial purpose of:
(a) achieving the result that the Regulator makes the determination; or
(b) achieving the result that the emissions reduction contribution for the facility for the first financial year and the next 2 financial years is higher than it would have been but for that increase.
(5) The application, and the declaration under subsection (4), must be signed by:
(a) if the responsible emitter is a body corporate—the chief financial officer (however described) of the responsible emitter; or
(b) otherwise—a person whose duties in relation to the responsible emitter are equivalent to those of the chief financial officer of a body corporate.
(6) The responsible emitter for a facility may make an application under this section even if the facility is already a trade‑exposed baseline‑adjusted facility in the first financial year.
(1) This section is made for the purposes of subsection 22XQ(3) of the Act.
(2) An application for a determination that a facility is a trade‑exposed baseline‑adjusted facility must be accompanied by an audit report that meets the requirements of this section.
Note: Under subsection 75(1) of the Act, the Minister may determine requirements to be met by registered greenhouse and energy auditors in preparing for and carrying out safeguard audits.
Reasonable assurance matters
(3) The audit report must include a conclusion in relation to each of the following matters:
(a) whether, in all material respects, the information included in the application is correct;
(b) whether, in all material respects, the facility satisfies the criteria specified in subparagraphs 42(2)(a)(vi) and (vii).
(4) An audit report under this section must be the result of an audit which:
(a) was conducted in accordance with the relevant requirements for reasonable assurance engagements under the
National Greenhouse and Energy Reporting (Audit) Determination 2009 ; and(b) had an audit team leader who is registered as a Category 2 auditor under subregulation 6.25(3) of the NGER Regulations.
(1) This section applies if the responsible emitter for a facility applies for a determination, in accordance with this Subdivision, that the facility is a trade‑exposed baseline‑adjusted facility.
(2) Subject to subsection (4), the Regulator must take all reasonable steps to decide the application before the end of the decision date for the application.
Note: For the decision date for the application, see section 52.
(3) The Regulator may, by notice in writing, require the applicant to give the Regulator, within the period specified in the notice, such further information in relation to the application as the Regulator requires.
(4) The Regulator is not required to decide the application, and may cease considering whether to decide the application, if the applicant does not provide the required information within the period specified in the notice.
(1) If the responsible emitter for a facility applies for a determination, in accordance with this Subdivision, that the facility is a trade‑exposed baseline‑adjusted facility in a particular financial year (the
first financial year ) and the next 2 financial years, the Regulator must:
(a) make the determination; or
(b) refuse to make the determination.
(2) The Regulator must not make the determination unless:
(a) the Regulator is reasonably satisfied, having regard to any EBIT Guidelines in force at the end of the first financial year and any other matter the Regulator considers relevant, that:
(i) the information included in the application is correct; and
(ii) the borrowing adjustment for the facility for the first financial year is zero; and
(iii) the first financial year is not included in a multi‑year period declaration that is in force in relation to the facility; and
(iv) the number that is equal to the total number of tonnes of carbon dioxide equivalence of covered emissions of greenhouse gases from the operation of the facility during the first financial year is greater than the hypothetical baseline of the facility for that year; and
(v) the amount of covered emissions of greenhouse gases from the operation of the facility in the first financial year was not increased for the sole or substantial purpose of achieving a result mentioned in subsection 39(4); and
(vi) the primary production variable for the facility in the first financial year is a trade‑exposed production variable; and
(vii) the assessed cost impact for the facility for the first financial year is greater than 0.03 (known as the material cost impact threshold); and
(b) the audit report accompanying the application includes a reasonable assurance conclusion, or a qualified reasonable assurance conclusion, in relation to each of the matters specified in subsection 40(3).
(3) The determination must be in writing and comes into force on the first day of the first financial year.
Note: See subsection 22XQ(2) of the Act (commencement of determination).
(4) The determination must specify the emissions reduction contribution for the facility for the first financial year and the next 2 financial years.
Notification of decision etc.
(1) Kilolitres of ethanol produced as part of carrying on the beverage grade ethanol production activity at the facility that meet the requirements of subsection (2).
(2) The requirements for ethanol to be included in subsection (1) are that the ethanol:
(a) would otherwise be eligible as ethanol—95 or ethanol—absolute, but is not included in the tonnes of those products under section 92 or 93; and
(b) has been processed to a higher degree of purity than ordinarily required for ethanol—95 or ethanol—absolute, to a standard for use in beverages and other forms of human consumption; and
(c) is of saleable quality.
(3) The metric in subsection (1) is applicable to a facility that produces beverage grade ethanol through the physical and chemical transformation of feedstocks into ethanol that meets the requirements in subsection (2).
(4) The activity in subsection (3) is the
beverage grade ethanol production activity .(5) The default emissions intensity is 1.070 t CO
2 ‑e per kilolitre of ethanol covered by subsections (1) and (2).
(1) Tonnes of raw sugar that:
(a) is produced as part of carrying on the raw sugar manufacturing activity at the facility; and
(b) is generally useable in sugar refining activities; and
(c) is of saleable quality.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of manufacturing raw sugar through the physical or chemical transformation of sugar cane or other plant matter into raw sugar that:
(a) is generally useable in sugar refining activities; and
(b) is of saleable quality.
(3) The activity in subsection (2) is the
raw sugar manufacturing activity .(4) The default emissions intensity is 0.0311 t CO
2 ‑e per tonne of raw sugar.
(1) Gigajoules of steam that:
(a) is generated at a sugar mill by heating water; and
(b) is transferred or exported to another facility for use at that facility.
(2) The metric in subsection (1) is applicable to a facility that:
(a) conducts the raw sugar manufacturing activity; and
(b) is structured such that energy (including steam and with or without the export of electricity) is intended to be the only output from the facility for a portion of the year under ordinary operating conditions, such as a facility with a seasonal output which exports energy year‑round.
(3) The gigajoules of steam exported must be:
(a) measured consistently with the NGER (Measurement) Determination, including the principles in section 1.13 and reporting requirements under the NGER Regulations; and
(b) calculated as total steam exported for a reporting period; and
(c) unless in conflict with paragraph (a), measured consistently at the facility over time.
Note: The amount of gigajoules of a mass of steam at a particular temperature and pressure can be calculated by multiplying the specific steam enthalpy corresponding to that temperature and pressure by the mass of that steam.
(4) The default emissions intensity is 0.0490 t CO
2 ‑e per gigajoule of steam.
(1) Kilolitres of the following substances that are used in carrying on the activity of petroleum refining at the facility in accordance with subsection (2):
(a) stabilised crude petroleum oil at 15 °C and 1 atmosphere; and
(b) condensate at 15 °C and 1 atmosphere; and
(c) biogenic oils at 15 °C and 1 atmosphere; and
(d) liquid synthetic hydrocarbons at 15 °C and 1 atmosphere; and
(e) alcohol feedstocks at 15 °C and 1 atmosphere; and
(f) waste or recycled material that has undergone pyrolysis; and
(g) eligible petroleum feedstocks at 15 °C and 1 atmosphere; and
(h) bio‑crude or bio‑intermediates produced from thermochemical processes.
(2) A substance mentioned in paragraphs (1)(a) to (h) is used in carrying on the activity of petroleum refining if the substance is, or is to be, refined:
(a) by 1 or both of the processes mentioned in paragraphs (3)(a) and (b); and
(b) into either of the following:
(i) 1 or more petroleum products mentioned in paragraphs (3)(c) and (d);
(ii) other by‑products that result from carrying on the petroleum refining activity.
(3) The metric in subsection (1) is applicable to a facility that conducts the activity of petroleum refining through the chemical and physical transformation of stabilised crude petroleum oil, which may be supplemented with 1 or more of condensate, biogenic oils, liquid synthetic hydrocarbons, alcohol feedstocks, waste or recycled material that has undergone pyrolysis, eligible petroleum feedstocks or bio‑crude or bio‑intermediates produced from thermochemical processes, to produce a range of refined petroleum products through the following processes:
(a) the distillation of stabilised crude petroleum oil, condensate, tallow, vegetable oil and other petroleum feedstocks;
(b) the adjustment of the molecular weight and structure of hydrocarbons (such as that which occurs through catalytic or hydro‑cracking, steam or catalytic reforming, polymerisation, isomerisation or alkylation);
(c) the blending of products from distillation and adjustment of molecular weight and structure to produce Australian and international standard diesel, jet fuel and unleaded petrol;
(d) the production of 2 or more of the following refinery products saleable in Australian or international markets:
(i) hydrogen;
(ii) ethane;
(iii) propane;
(iv) refinery grade propylene;
(v) polymer grade propylene;
(vi) liquefied petroleum gas;
(vii) butane;
(viii) naphtha;
(ix) aviation gasoline;
(x) before oxygenate blend;
(xi) kerosene;
(xii) heating oil;
(xiii) solvents;
(xiv) lubricant base stocks;
(xv) leaded petrol;
(xvi) waxes;
(xvii) bitumen.
(4) However, the metric in subsection (1) is not applicable to a facility unless:
(a) each of the processes mentioned in paragraphs (3)(a) to (d) are conducted within the year at the facility; and
(b) the combined volume of diesel, jet fuel, unleaded petrol, lubricant base stocks and bitumen at 15 °C and 1 atmosphere produced from stabilised crude petroleum, condensate, biogenic oils, liquid synthetic hydrocarbons, alcohol feedstocks, waste or recycled material that has undergone pyrolysis, eligible petroleum feedstocks and bio‑crude or bio‑intermediates produced from thermochemical processes is equal to or greater than 75% of the total kilolitres of stabilised crude petroleum, condensate, biogenic oils, liquid synthetic hydrocarbons, alcohol feedstocks, waste or recycled material that has undergone pyrolysis, eligible petroleum feedstocks and bio‑crude or bio‑intermediates produced from thermochemical processes used in the year at the facility.
(5) The activity in subsection (3) is the petroleum refining activity.
(6) The default emissions intensity is:
(a) if the facility is, for the financial year, in compliance with all fuel quality standards requirements that apply to unleaded petrol refined by the facility—0.148 t CO
2 ‑e per kilolitre of the substances mentioned in paragraphs (1)(a) to (1)(h);(b) otherwise—0.138 t CO
2 ‑e per kilolitre of the substances.Note: A fuel quality standards requirement only applies to unleaded petrol refined by a facility if the requirement has come into force. Paragraph (b) applies if no fuel quality standards requirements apply to unleaded petrol refined by a facility.
(7) For subsection (6), a facility is taken to be in compliance with a fuel quality standards requirement for a financial year if:
(a) the facility complies with the requirement for the duration of the financial year; or
(b) the facility begins to comply with the requirement at any time during the financial year, and remains in compliance with the requirement for the remainder of the financial year.
(8) In this section:
condensate has the same meaning as in theExcise Act 1901 .
eligible petroleum feedstocks means any 1 or more of the following that were not produced through the conduct of the petroleum refining activity carried on at another facility in Australia:
(a) catalytic cracker feedstocks that are processed in the catalytic cracker in carrying on the petroleum refining activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere;
(b) hydro‑cracker unit feedstocks that are processed in the hydro‑cracking unit in carrying on the petroleum refining activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere;
(c) reformer unit feedstocks that are used to produce reformate in carrying on the petroleum refining activity and have a density of 0.6 to 0.80 kg/L at 15 °C and 1 atmosphere;
(d) alkylation unit feedstocks that are used to produce alkylate in carrying on the petroleum refining activity and have a density of 0.55 to 0.62 kg/L at 15 °C and 1 atmosphere;
(e) bitumen feedstocks that are used to produce bitumen in carrying on the petroleum refining activity and have a density greater than or equal to 0.95 kg/L at 15 °C and 1 atmosphere;
(f) lubricant base stock feedstocks that are used to produce lubricant base stocks in carrying on the petroleum refining activity and have a density of 0.84 to 0.98 kg/L at 15 °C and 1 atmosphere.
fuel quality standards requirement : each of the following is afuel quality standards requirement :
(a) if a determination made under section 21 of the
Fuel Quality Standards Act 2000 specifies a requirement in relation to the maximum sulfur content of petrol refined from the substance of not more than 10mg/kg—that requirement;(b) if a determination made under section 21 of the
Fuel Quality Standards Act 2000 specifies a requirement in relation to the maximum level of aromatics in petrol refined from the substance that applies in relation to a day on or after 1 July 2025—that requirement.
stabilised crude petroleum oil has the meaning given in the Australian Taxation Office Interpretative Decision, ATO ID 2008/154, published on 18 November 2008.Note: In 2023, the decision could be accessed from petrol means all grades of unleaded petrol meeting Australian or international standards, including standard unleaded petrol, premium unleaded petrol and other proprietary forms of unleaded petrol.
Part 47 Lithium hydroxide 98 Lithium hydroxide
(1) Tonnes of lithium hydroxide monohydrate (LiOH.H
2 O) that:
(a) have a concentration of lithium hydroxide monohydrate equal to or greater than 98.9% by weight; and
(b) are produced as part of carrying on the lithium hydroxide refining production activity at the facility; and
(c) are of saleable quality.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing lithium hydroxide monohydrate that has a concentration of lithium hydroxide monohydrate equal to or greater than 98.9% by weight (the
lithium hydroxide refining production activity ).(3) The default emissions intensity is 3.26 t CO
2 -e per tonne of lithium hydroxide monohydrate.(4) The best practice emissions intensity for the production variable is 3.15 t CO
2 -e per tonne of lithium hydroxide monohydrate.Part 48 Hydrogen 99 Gaseous hydrogen
(1) Tonnes of gaseous hydrogen (H
2 (g )) that:
(a) are in a gaseous state; and
(b) are produced as part of carrying on the gaseous hydrogen production activity at the facility; and
(c) are of saleable quality; and
(d) are not consumed in carrying on the liquefied hydrogen production activity in section 100 of this Schedule; and
(e) have not been counted as part of the liquefied hydrogen production variable in section 100 of this Schedule.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing gaseous hydrogen through:
(a) the physical and chemical transformation of feedstocks that contain hydrogen to produce gaseous hydrogen; or
(b) the physical and chemical transformation of water (H
2 O) to gaseous hydrogen through electrolysis.(3) The activity in subsection (2) is the
gaseous hydrogen production activity .(4) The default emissions intensity is 9.01 t CO
2 ‑e per tonne of gaseous hydrogen.(5) The best practice emissions intensity is 7.13 t CO
2 ‑e per tonne of gaseous hydrogen.100 Liquefied hydrogen
(1) Tonnes of liquified hydrogen (H
2 (l )) that:
(a) are in a liquid state; and
(b) are produced as part of carrying on the liquefied hydrogen production activity at the facility; and
(c) are produced using gaseous hydrogen that was produced by carrying on the gaseous hydrogen production activity at the facility; and
(d) are of saleable quality; and
(e) have been loaded onto a pipeline, transport vessel, tanker or other transportation system.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing liquified hydrogen through the physical transformation of gaseous hydrogen (H
2 (g )) into liquefied hydrogen that is in a liquid state on leaving the facility.(3) The activity in subsection (2) is the
liquefied hydrogen production activity .(4) The best practice emissions intensity is 7.13 t CO
2 ‑e per tonne of liquefied hydrogen.Part 49 Mine rehabilitation 101 Mine rehabilitation
(1) Total gigajoules of energy input that:
(a) are used for the purpose of mine rehabilitation; and
(b) have not been counted for another production variable at the facility.
(2) The metric in subsection (1) is applicable to a facility:
(a) that undertakes mine rehabilitation within the facility by conducting any of the following activities (the
rehabilitation activities ):
(i) haulage of material;
(ii) shaping and contouring of landforms;
(iii) revegetation;
(iv) management of tailings and wastewater;
(v) associated activities such as dust suppression;
(b) where the rehabilitation activities:
(i) are in excess of those required for the mine’s normal operation; and
(ii) are not associated with on‑site electricity generation; and
(iii) do not fall within the scope of any other production variable in this Schedule.
Examples:Minerehabilitation of an entire pit.
Mine rehabilitation ramping up as production drops towards mine closure.
Mine rehabilitation at the end of a mine’s life following cessation of production.
(3) The activity in subsection (2) is the
mine rehabilitation activity .(4) The default emissions intensity is 0.0702 t CO
2 ‑e per gigajoule of energy input to the mine rehabilitation activity.(5) The best practice emissions intensity for the production variable is 0.0702 t CO
2 ‑e per gigajoule of energy input to mine rehabilitation activity.(6) Without limitation, the quantity of the metric in subsection (1) may be evidenced by:
(a) third party contracts; or
(b) fuel purchase receipts; or
(c) fuel use records from a fuel management system; or
(d) evidence of an activity scheduled in an approved mining and rehabilitation plan relating to the mine rehabilitation activity.
Part 50 Biofuels 102 Definitions In this Part:
biofuel has the same meaning as in the NGER Regulations.
biofuel feedstocks means non‑fossilised and biodegradable organic material originating from plants, animals or micro‑organisms, including:
(a) products, by‑products, residues and waste from industry (such as the agriculture and forestry industries); and
(b) non‑fossilised and biodegradable organic components of commercial, industrial, construction, demolition, and municipal waste.
Examples: Soybean oil, canola oil, technical corn oil, palm fatty acid distillate, pongamia pinnata, used cooking oil, tall oil, spent bleaching earth oil, brassica carinata, tallow, POME oil and empty fruit bunches.
biofuel production activity means the production of a biofuel through the physical and chemical transformation of biofuel feedstocks.Examples: Gasification, Fischer‑Tropsch synthesis, hydrothermal conversions and hydroprocessing.
renewable aviation kerosene has the same meaning as in the NGER Regulations.
renewable diesel has the same meaning as in the NGER Regulations. 103 Renewable aviation kerosene
(1) Kilolitres of renewable aviation kerosene that:
(a) are produced through the biofuel production activity at the facility; and
(b) are of saleable quality.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing renewable aviation kerosene through a
biofuel production activity .(3) The best practice emissions intensity is 0.717 t CO
2 ‑e per kilolitre of renewable aviation kerosene.104 Renewable diesel
(1) Kilolitres of renewable diesel that:
(a) are produced through the biofuel production activity at the facility; and
(b) are of saleable quality.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing renewable diesel through a
biofuel production activity .(3) The best practice emissions intensity is 0.704 t CO
2 ‑e per kilolitre of renewable diesel.Part 51 Rare earth processing 105 Definitions In this Part:
Primary rare earth elements means praseodymium (Pr), neodymium (Nd), terbium (Tb), and dysprosium (Dy).
Primary rare earth oxides means:
(a) oxides of primary rare earth elements; or
(b) mixtures of one or more primary rare earth elements and oxides of primary rare earth elements.
Separated primary rare earth products means semi-separated or individual primary rare earth compounds.106 Rare earth processing
(1) Tonnes of total primary rare earth oxide equivalent contained in separated primary rare earth products that:
(a) have weight by weight primary rare earth oxide greater than 90%; and
(b) are suitable quality and concentration as an input to a metallisation process (including via electrolysis); and
(c) are produced as part of carrying on the separated primary rare earth products production activity at the facility; and
(d) are of saleable quality.
(2) The metric in subsection (1) is applicable to a facility that conducts the activity of producing separated primary rare earth products through the transformation of metal ore (the
separated primary rare earth products production activity ).(3) The best practice emissions intensity is 20.1 t CO
2 ‑e per tonne of total primary rare earth oxide.Schedule 2 Trade‑exposed production variables and manufacturing production variables Note: See the definitions of
trade‑exposed production variable andmanufacturing production variable in section 4.1 Trade‑exposed production variables that are also manufacturing production variables The production variables in the following table are trade‑exposed production variables and manufacturing production variables.
Trade‑exposed production variables that are also manufacturing production variables
Item
Production variable 1
Tonnes of bulk flat glass
2
Tonnes of glass containers
3
Tonnes of aluminium
4
Tonnes of alumina
5
Tonnes of ammonia
6
Tonnes of ammonium nitrate
7
Tonnes of carbamide (urea)
8
Tonnes of monoammonium phosphate
9
Tonnes of diammonium phosphate
10
Tonnes of sodium cyanide
11
Tonnes of synthetic rutile
12
Tonnes of white titanium dioxide pigment
13
Tonnes of coke oven coke
14
Tonnes of lime (steel manufacturing)
15
Tonnes of primary iron
16
Tonnes of iron ore pellets
17
Tonnes of primary steel
18
Tonnes of hot‑rolled long products produced at primary steel manufacturing facilities
19
Tonnes of hot‑rolled flat products produced at primary steel manufacturing facilities
20
Tonnes of continuously cast carbon steel products and ingots of carbon steel (manufacture of carbon steel from cold ferrous feed)
21
Tonnes of hot‑rolled long products (cold ferrous feed)
22
Tonnes of hot‑rolled flat products (cold ferrous feed)
23
Tonnes of treated steel flat products
24
Tonnes of clinker not used by facility to make cement
25
Tonnes of cement produced from clinker and supplementary cementitious material
26
Tonnes of lime
27
Tonnes of silicon
28
Tonnes of lead bullion
29
Tonnes of refined lead
30
Tonnes of zinc in fume
31
Tonnes of caustic calcined magnesia
32
Tonnes of copper anode
33
Tonnes of manganese sinter
34
Tonnes of ferromanganese alloy
35
Tonnes of silicomanganese alloy
36
Tonnes of primary nickel products from nickel bearing inputs
37
Tonnes of primary nickel products from imported intermediate nickel products
38
Tonnes of intermediate nickel products from nickel bearing inputs
39
Tonnes of tissue paper
40
Tonnes of packaging and industrial paper
41
Tonnes of printing and writing paper
42
Tonnes of newsprint
43
Tonnes of pulp
44
Tonnes of ethene (ethylene)
45
Tonnes of polyethylene
46 | Tonnes of wheat protein products (dried gluten) |
47 | Tonnes of direct wheat starch |
48 | Tonnes of wheat based dried distillers grain |
49 | Kilolitres of ethanol—95 |
50 | Kilolitres of ethanol—absolute |
51 | Kilolitres of beverage grade ethanol |
52 | Tonnes of raw sugar |
53 | Kilolitres of petroleum refinery feedstocks |
54 | Tonnes of lithium hydroxide |
55 | Tonnes of gaseous hydrogen |
56 | Tonnes of liquefied hydrogen |
57 | Kilolitres of renewable aviation kerosene |
58 | Kilolitres of renewable diesel |
59 | Kilolitres of phosphoric acid |
60 | Tonnes of total primary rare earth oxide equivalent contained in separated primary rare earth products |
The production variables in the following table are trade‑exposed production variables but not manufacturing production variables.
1 | Tonnes of run‑of‑mine coal |
2 | Tonnes of iron ore |
3 | Tonnes of manganese ore |
4 | Tonnes of bauxite |
5 | Tonnes of lithium ore |
6 | Tonnes of run‑of‑mine metal ore |
7 | Gigajoules of extracted oil and gas |
8 | Gigajoules of stabilised crude oil or condensate (stabilisation only) |
9 | Gigajoules of stabilised crude oil (integrated extraction and stabilisation) |
10 | Gigajoules of processed natural gas (processing only) |
11 | Gigajoules of processed natural gas (integrated extraction and processing) |
12 | Gigajoules of liquefied natural gas (from unprocessed natural gas) |
13 | Gigajoules of liquefied natural gas (from processed natural gas) |
14 | Gigajoules of ethane |
15 | Gigajoules of liquefied petroleum gas |
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
The abbreviation key sets out abbreviations that may be used in the endnotes.
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.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = | Sch = Schedule(s) |
LIA = | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
8 October 2015 (F2015L01637) | 1 July 2016 (s 2) | ||
6 March 2019 (F2019L00258) | 7 March 2019 (s 2) | ss 79 and 80 of the | |
25 September 2019 (F2019L01259) | 26 September 2019 (s 2) | ||
3 March 2020 (F2020L00210) | 4 March 2020 (s 2) | ||
11 May 2020 (F2020L00566) | 12 May 2020 (s 2) | s 81 of the | |
1 October 2020 (F2020L01275) | Sch 1: 2 October 2020 (s 2) Sch 2: 3 October 2020 (s 2) | ss 82, 83 and 84 of the | |
16 July 2021 (F2021L00991) | 17 July 2021 (s 2) | ss 85 and 86 of the | |
1 October 2021 (F2021L01383) | 2 October 2021 (s 2) | ||
1 September 2022 (F2022L01150) | 2 September 2022 (s 2) | ||
5 May 2023 (F2023L00528) | 1 July 2023 (s 2) | ||
6 October 2023 (F2023L01364) | 7 October 2023 (s 2) | ||
26 April 2024 (F2024L00478) | 27 April 2024 (s 2(1) item 1) | ||
30 August 2024 (F2024L01063) | Sch 1 (items 4–38): 31 August 2024 (s 2(1) item 1) |
s 2 | rep LA s 48D |
s 4 | am F2019L00258, am F2020L00210, am F2020L00566, am F2020L01275, am F2021L00991, am F2021L01383, am F2022L01150, am F2023L00528, am F2023L01364 |
s 5 | am F2019L00258, rep F2023L00528 |
s 6 | am F2019L00258, am F2020L00210, rep F2023L00528 |
s 7 | am F2020L01275, am F2023L00528 |
Part 3 | rs F2023L00528 |
s 9 | rs F2023L00528 |
s 10 | rs F2023L00528 |
s 11 | rs F2023L00528, am F2024L00478 |
s 12 | rs F2023L00528, am F2024L00478 |
s 13 | am F2019L00258, rs F2023L00528 |
s 14 | am F2019L00258, am F2020L00566, rs F2023L00528 |
s 14A | ad F2024L00478 |
s 15 | rs F2023L00528 |
s 16 | rs F2023L00528, am F2024L00478 |
s 17 | rs F2023L00528, am F2024L01063 |
s 18 | am F2019L00258, am F2020L00566, rs F2023L00528 |
s 19 | rs F2023L00528 |
s 19A | ad F2024L00478 |
s 20 | am F2019L00258, rs F2023L00528, am F2023L01364, am F2024L00478 |
s 21 | rs F2023L00528 |
s 22 | am F2019L00258, am F2019L01259, rs F2023L00528 |
s 23 | am F2019L00258, am F2020L00566, rs F2023L00528, rs F2024L00478 |
s 24 | am F2019L00258, rs F2023L00528 |
s 25 | am F2019L00258, am F2020L00210, rs F2023L00528 |
s 26 | rs F2023L00528 |
s 26A | ad F2019L00258, am F2019L01259, am F2020L00566, rep F2023L00528 |
s 27 | am F2019L00258, am F2020L00566, rs F2023L00528 |
s 28 | am F2019L00258, rs F2023L00528 |
s 29 | rs F2023L00528 |
s 30 | am F2019L00258, am F2020L00566, rs F2023L00528, am F2024L00478 |
s 31 | am F2019L00258, am F2020L00566, rs F2023L00528 |
s 32 | rs F2023L00528 |
s 33 | am F2020L00566, rs F2023L00528 |
s 34 | am F2019L00258, am F2020L00566, rs F2023L00528, am F2024L00478 |
s 35 | am F2019L00258, rs F2023L00528 |
s 36 | am F2019L00258, rs F2023L00528, am F2024L00478 |
s 37 | rs F2023L00528 |
s 38 | am F2019L00258, rs F2023L00528 |
s 39 | am F2019L00258, rs F2023L00528, am F2024L01063 |
s 40 | am F2019L00258, am F2019L01259, rs F2023L00528, am F2024L01063 |
s 41 | rs F2019L00258, rs F2023L00528 |
s 42 | am F2019L00258, rs F2023L00528, am F2024L01063 |
s 43 | rs F2023L00528 |
s 44 | am F2019L00258, am F2021L00991, rs F2023L00528 |
s 45 | rs F2023L00528 |
s 46 | am F2019L00258, rs F2023L00528 |
s 47 | am F2019L00258, rs F2023L00528 |
s 48 | am F2019L00258, rs F2023L00528 |
s 49 | am F2019L00258, rs F2023L00528 |
s 50 | rs F2023L00528 |
s 51 | am F2019L00258, rs F2023L00528 |
s 52 | am F2019L00258, rs F2023L00528 |
s 53 | rs F2023L00528 |
s 54 | am F2019L00258, am F2021L01383, rs F2023L00528 |
s 55 | am F2019L00258, rs F2023L00528 |
s 56 | am F2020L01275, rs F2023L00528 |
s 56A | ad F2019L00258, rep F2023L00528 |
s 56B | ad F2019L00258, rep F2023L00528 |
s 56C | ad F2019L00258, rep F2023L00528 |
s 57 | rs F2023L00528 |
s 58 | am F2019L00258, rs F2023L00528 |
s 58A | ad F2023L00528 |
s 58B | ad F2023L00528, am F2024L00478 |
s 65 | am F2019L00258, am F2023L00528 |
s 67 | am F2019L00258, am F2023L00528, am F2024L00478 |
s 68 | am F2020L00566, am F2023L00528 |
s 69A | ad F2023L00528 |
s 69B | ad F2023L00528 |
s 71 | am F2019L00258, am F2023L00528, am F2024L00478 |
s 72 | am F2019L00258, am F2023L00528, am F2024L01063 |
Division 4 heading | am F2023L00528 |
s 72A | ad F2021L00991, rs F2023L00528 |
s 72B | ad F2023L00528 |
s 72C | ad F2023L00528 |
s 72D | ad F2023L00528 |
s 72E | ad F2023L00528 |
s 72F | ad F2023L00528 |
Division 1 heading | am F2023L00528 |
s 76 | am F2023L00528 |
s 78A | ad F2023L00528 |
ad F2019L00258 | |
ad F2019L00258 | |
s 79 | ad F2019L00258 |
s 80 | ad F2019L00258 |
ad F2020L00566 | |
s 81 | ad F2020L00566 |
s 82 | ad F2020L01275 |
s 83 | ad F2020L01275 |
s 84 | ad F2020L01275 |
s 85 | ad F2021L00991 |
s 86 | ad F2021L00991 |
s 87 | ad F2023L00528 |
s 88 | ad F2023L00528 |
s 89 | ad F2023L00528 |
s 90 | ad F2023L00528 |
s 91 | ad F2023L01364, am F2024L00478 |
Division 7 | ad F2024L00478 |
s 92 | ad F2024L00478 |
Division 8 | ad F2024L01063 |
s 93 | ad F2024L01063 |
Schedule 1 | rep F2023L00528 |
s 1 | am F2019L00258, am F2021L01383, rep F2023L00528 |
Schedule 2 | ad F2019L00258, rs F2020L00210, renum F2023L00528 |
Schedule 1 (prev Schedule 2) | |
s 1 | ad F2019L00258, rs F2020L00210, am F2023L00528 |
s 2 | am F2020L01275, am F2023L00528 |
s 3 | am F2020L01275, am F2023L00528 |
s 6 | am F2024L00478 |
s 7 | am F2020L01275, am F2023L01364 |
s 9 | am F2020L01275, am F2024L01063 |
s 10 | am F2020L01275 |
s 11 | am F2024L01063 |
s 12 | am F2020L01275, rs F2023L01364 |
s 12A | ad F2023L01364 |
Part 9A | ad F2024L01063 |
s 12B | ad F2024L01063 |
s 13 | am F2020L01275, am F2021L00991, am F2024L00478, am F2024L01063 |
s 15 | am F2021L00991 |
s 16 | am F2020L01275, am F2023L01364 |
s 17 | am F2020L01275, am F2023L00528, am F2023L01364, am F2024L00478 |
Division 3 | rep F2023L01364 |
s 18 | am F2020L01275, am F2023L00528, rep F2023L01364 |
Division 4 | renum F2023L01364 |
Division 3 (prev Division 4) | |
s 20 | am F2020L01275, am F2023L01364; am F2024L00478 |
s 21 | am F2022L01150, am F2024L01063 |
s 22 | am F2020L01275, am F2020L01275 |
s 23 | am F2024L00478 |
Part 17A | ad F2024L00478 |
s 23A | ad F2024L00478, am F2024L01063 |
s 24 | am F2020L01275, am F2024L00478 |
ed C12 | |
s 26 | am F2022L01150, am F2024L00478 |
s 27 | am F2022L01150, am F2024L00478 |
s 28 | am F2021L00991, am F2024L00478, am F2024L01063 |
s 29 | am F2022L01150, am F2024L01063 |
s 30 | am F2022L01150, am F2024L01063 |
s 31 | am F2022L01150, am F2023L00528, am F2024L01063 |
s 32 | am F2021L00991, am F2023L00528, am F2024L00478 |
s 33 | rs F2024L00478 |
ed C12 | |
s 34 | am F2022L01150, am F2024L00478 |
s 35 | am F2023L00528, am F2023L01364, am F2024L00478 |
s 35A | ad F2023L00528, am F2023L01364 |
s 36 | am F2023L01364, rs F2024L00478, am F2024L01063 |
Division 2 | rs F2024L00478 |
s 37 | rs F2024L00478 |
Division 3 | rs F2024L00478 |
s 38 | rs F2024L00478 |
Division 4 | rs F2024L00478 |
s 39 | rs F2024L00478,am F2024L01063 |
Division 4A | ad F2024L00478 |
s 39A | ad F2024L00478 |
Division 5 | rs F2024L00478 |
s 40 | rs F2024L00478 |
Division 6 (heading) | rs F2024L00478 |
s 41 | rs F2024L00478, rs F2024L01063 |
Division 7 | rs F2024L00478 |
s 42 | rs F2024L00478 |
Division 8 | rs F2024L00478 |
s 43 | rs F2024L00478 |
Division 9 (heading) | am F2024L00478 |
ed C12 | |
s 44 | rs F2024L00478, rs F2024L01063 |
Division 9A | ad F2024L00478 |
s 44A | ad F2024L00478 |
Division 10 | rs F2024L00478 |
s 45 | rs F2024L00478 |
Division 11 | |
s 46 | rs F2024L00478 |
Division 12 | rep F2024L00478 |
s 47 | rep F2024L00478 |
s 47A | ad F2021L00991 |
s 48 | am F2024L00478 |
s 49 | am F2020L01275 |
s 50 | am F2020L01275 |
s 51 | am F2020L01275 |
s 52 | am F2020L01275 |
s 53A | ad F2020L01275 |
s 54A | ad F2020L01275, am F2022L01150 |
s 54B | ad F2020L01275, am F2022L01150 |
s 54C | ad F2020L01275, am F2022L01150 |
s 54D | ad F2020L01275, am F2022L01150, am F2024L00478 |
s 55 | am F2020L01275 |
s 55A | ad F2020L01275, am F2020L01275, am F2023L00528 |
s 56 | am F2020L01275, rs F2023L01364 |
s 56A | ad F2023L01364 |
s 57 | am F2020L01275, am F2024L00478 |
s 58 | ad F2020L01275, am F2020L01275, am F2024L01063 |
s 59 | ad F2020L01275 |
s 60 | ad F2020L01275, am F2020L01275, am F2022L01150 |
s 61 | ad F2021L00991, rs F2023L01364 |
s 62 | ad F2020L01275, am F2023L01364 |
s 63 | ad F2020L01275, am F2024L00478 |
s 64 | ad F2020L01275, am F2023L00528, rs F2023L01364, am F2024L00478 |
s 65 | ad F2020L01275 |
s 66 | ad F2020L01275, am F2022L01150, am F2024L01063 |
s 67 | ad F2020L01275 |
s 68 | ad F2020L01275, am F2022L01150 |
s 69 | ad F2020L01275, am F2022L01150, rs F2024L00478 |
s 70 | ad F2020L01275, am F2024L00478 |
s 71 | ad F2020L01275 |
s 72 | ad F2020L01275, am F2023L01364, am F2024L01063 |
s 73 | ad F2020L01275 |
s 74 | ad F2020L01275 |
s 75 | ad F2020L01275 |
s 76 | ad F2020L01275, am F2024L00478 |
s 77 | ad F2020L01275, am F2024L01063 |
s 78 | ad F2020L01275, am F2024L01063 |
s 79 | ad F2020L01275, am F2024L01063 |
s 80 | ad F2020L01275 |
s 81 | ad F2020L01275, am F2021L00991 |
s 82 | ad F2020L01275. am F2021L00991 |
s 83 | ad F2020L01275, F2021L00991 |
s 84 | ad F2020L01275, F2021L00991, am F2024L00478 |
s 85 | ad F2020L01275, F2021L00991 |
s 86 | ad F2021L00991, am F2024L00478 |
s 87 | ad F2021L00991, am F2024L00478 |
s 87A | ad F2024L00478 |
s 88 | ad F2021L00991, am F2022L01150 |
s 89 | ad F2021L00991, am F2022L01150 |
s 90 | ad F2021L00991, am F2022L01150 |
s 91 | ad F2021L00991, am F2022L01150 |
s 92 | ad F2021L00991, am F2022L01150 |
s 93 | ad F2021L00991, am F2022L01150 |
s 94 | ad F2021L00991, am F2022L01150 |
s 95 | ad F2021L00991 |
s 96 | ad F2021L00991, am F2024L00478 |
s 97 | ad F2023L00528, am F2024L00478 |
ed C12 | |
s 98 | ad F2023L01364, rs F2024L00478 |
Part 48 | ad F2024L00478 |
s 99 | ad F2024L00478, am F2024L01063 |
s 100 | ad F2024L00478 |
Part 49 | ad F2024L00478 |
s 101 | ad F2024L00478 |
Part 50 | ad F2024L00478 |
s 102 | ad F2024L00478 |
s 103 | ad F2024L00478, am F2024L01063 |
s 104 | ad F2024L00478, am F2024L01063 |
Part 51 | ad F2024L01063 |
s 105 | ad F2024L01063 |
s 106 | ad F2024L01063 |
Schedule 3 | ad F2019L00258, rs F2020L00210, rs and renum F2023L00528 |
Schedule 2 (prev Schedule 3) | |
s 1 | ad F2019L00258, rs F2020L00210, rs F2023L00528, am F2023L01364, am F2024L00478, am F2024L01063 |
s 2 | rs F2023L00528, am F2024L00478 |
s 3 | rep F2023L00528 |
s 4 | am F2020L01275, am F2022L01150, rep F2023L00528 |
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