National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025

Administered by Department of Climate Change, Energy, the Environment and Water

Legislation au F2025L01266 Not in force Legislative Instrument

Legislation content

EXPLANATORY STATEMENT

Issued by the authority of the Assistant Minister for Climate Change and Energy

 

National Greenhouse and Energy Reporting Act 2007

 

National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025

 

Section 77 of the NGER Act provides that Governor-General may make regulations prescribing matters required or permitted by the Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to the Act.

 

Purpose

 

The National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025 (Amendment Regulations) makes consequential amendments to the National Greenhouse and Energy Reporting Regulations 2008 (NGER Regulations) to supporting the auditing functions under the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act) and the Nature Repair Act 2023 (NR Act).

 

The Amendment Regulations also make other minor and technical amendments to clarify existing requirements. It is intended that the Amendment Regulations are made with corresponding changes to the National Greenhouse and Energy Reporting (Auditor Registration) Instrument 2025 and the National Greenhouse and Energy Reporting (Audit) Determination 2009.

 

The NGER Regulations set out requirements for the registration of a greenhouse and energy auditor. This includes requirements relating to qualifications, knowledge and experience of auditing. The NGER Regulations are made under the National Greenhouse and Energy Reporting Act 2007 (NGER Act).

 

The NR Act requires that biodiversity audits carried out under that Act are to be undertaken by an audit team leader who is a registered greenhouse and energy auditor under the NGER Act. 

 

The GO Act creates an audit framework for independent auditing and verification of participants in the Guarantee of Origin Scheme. The GO Act refers to and relies on the NGER Act auditor framework, which ensures that greenhouse and energy auditing is conducted and regulated consistently.

 

Background

The NGER Act establishes a national framework for reporting greenhouse gas emissions, greenhouse gas projects (abatement actions) and energy consumption and production by Australian corporations. Relevantly, registered greenhouse and energy auditors under the NGER Act can undertake audits under the NGER Act (greenhouse and energy audits and safeguard audits), the Carbon Credits (Carbon Farming Initiative) Act 2011 (the CFI Act) (ERF audits) and the Renewable Energy (Electricity) Act 2000 (renewable energy legislation audits).

 

The Future Made in Australia (Guarantee of Origin Consequential Amendments and Transitional Provisions) Bill 2024 expanded these powers to also include audits and auditors under Chapter 7 of the GO Act. The commencement of the NR Act also expanded these powers to also include biodiversity audits under that Act.

 

Nature Repair

The NR Act provides a framework for a voluntary national market that delivers improved biodiversity outcomes. Eligible landholders who undertake projects that enhance or protect biodiversity can receive a tradeable certificate that is able to be tracked through a national register. This framework facilitates private investment in biodiversity. The assurance and compliance requirements in the NR Act, including the audit framework, are administered by the Clean Energy Regulator (the Regulator) to ensure the integrity of projects and their intent to achieve biodiversity outcomes. Audits under the NR Act are known as biodiversity audits, and include:

 

         audits relating to compliance with the NR Act;

 

         audits to accompany applications for registration of biodiversity projects;

 

         audits to accompany applications for the issuing of biodiversity certificates; and

 

         audits to accompany biodiversity assessment reports.

 

Under the NR Act, the audit team leader appointed to carry out a biodiversity audit is required to be a registered greenhouse and energy auditor under the NGER Act.

 

Guarantee of Origin

The GO Act establishes a nationally consistent voluntary certification mechanism to track and verify emissions associated with low emissions products and establishes an enduring certification mechanism for renewable electricity. This will support the development of markets and international trade of low-emissions products and renewable electricity. A statutory certification scheme relies on the integrity of the reported information and matters that are being certified. Importantly, the GO Act establishes robust audit requirements for participation, similar to existing emissions monitoring and certification schemes.

 

An audit team leader appointed to carry out an audit under the GO Act is required to be a registered greenhouse and energy auditor under the NGER Act.

 

Consultation

 

The department undertook targeted consultation on the Amendment Regulations with a reference group of registered NGER auditors, facilitated by the Regulator, by providing an Exposure Draft of the Amendment Regulations. No public or other specific consultation was undertaken, due to the technical and procedural nature of the Amendment Regulations.

 

Impact Analysis

 

Guarantee of Origin

 

The department prepared an Impact Analysis (IA) for the GO scheme. The IA has been deemed adequate by the Office of Impact Analysis (OIA) and is available on the OIA website at:

https://oia.pmc.gov.au/published-impact-analyses-and-reports/implementing-guarantee-origin-scheme

 

The department consulted with OIA who agreed that the Amendment Regulations are in scope of the original IA prepared for the GO Scheme. OIA further confirmed that additional analysis is not required as the Amendment Regulations do not propose any change in policy from what was included in the IA for the GO Scheme (OBPR21-01354).

 

Nature Repair

 

Regulatory impacts of the scheme were considered as part of the development of the Nature Repair Market Bill. The Policy Impact Assessment of the Bill has been considered by the Office of Impact Analysis (OIA) and deemed adequate.

 

Details and Operation

 

Details of the Amendment Regulations are set out in Attachment A.

 

The Amendment Regulations are a legislative instrument for the purposes of the Legislation Act 2003.

The Amendment Regulations have different commencement times. For the NR Act related amendments in Schedule 1, they commence on the day after the instrument is registered. For the GO Act related amendments in Schedule 2, they commence the later of: immediately after the commencement of Schedule 1, or immediately after the commencement of the GO Act. Sections 1 – 4 will commence on the day after registration.

 

The Amendment Regulations are compatible with the human rights and freedoms recognised or declared under section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011. A full statement of compatibility is set out in Attachment B.

The Amendment Regulations are exempt from sunsetting under item 42A(c) in the table to section 12 of the Legislation (Exemptions and Other Matters) Regulation 2015. This is appropriate and reasonable because this instrument concerns ongoing technical requirements for NGER auditors and how audits are prepared. These requirements do not change in a way that would necessitate regular review beyond what is already undertaken.

 

 


ATTACHMENT A

Details of the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025

Section 1 – Name

  1.              Section 1 provides that the name of the instrument is the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025 (the Amendment Regulations).

Section 2 – Commencement

  1.              Sections 1 to 4 and Schedule 1 of the Amendment Regulations commence on the day after the instrument is registered. Schedule 2 would commence either immediately after the provisions covered by table item 2 or immediately after the commencement of the Future Made in Australia (Guarantee of Origin Act) 2024 (GO Act) – whichever is the later.

 

  1.              The note below the table clarifies the commencement information in subsection 2(1) only applies to the provisions of the Amendment Regulations as originally made. It will not be amended to deal with any later amendments to the Regulations.

Section 3 – Authority

  1.              Section 3 provides that the Amendment Regulations are made under the National Greenhouse and Energy Reporting Act 2007.

Section 4 – Schedules

  1.              Section 4 provides that each instrument that is specified in a Schedule to the Amendment Regulations is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

 

 


Schedule 1 – Amendments relating to biodiversity audits and greenhouse and energy auditors

National Greenhouse and Energy Reporting Regulations 2008

Item 1 – Regulation 1.03 (definition of alternative audit) and Item 2 – Regulation 1.03 (before paragraph (a) of the definition of alternative audit)

 

  1.              Regulation 1.03 of the NGER Regulations defines an alternative audit as an audit that has not been carried out under the NGER Act or the Carbon Credits (Carbon Farming Initiative) Act 2011 (CFI Act) but that is, in the opinion of the Clean Energy Regulator (the Regulator), comparable to an ERF audit, a greenhouse and energy audit, or a safeguard audit.

 

  1.              The definition of alternative audit is relevant to ongoing participation and reporting requirements of registered greenhouse and energy auditors under regulations 6.66 and 6.69 of the NGER Regulations.

 

  1.              Item 1 amends the definition to omit the words ‘Act or CFI Act’ and substitute ‘Act, the CFI or the NR Act’. The ‘NR Act’ means the Nature Repair Act 2023 (see item 7 below). Item 2 amends the definition to insert a new paragraph (aa) to insert a reference to a biodiversity audit (defined in section 7 of the NGER Act to have the same definition as in the NR Act).

 

  1.              These amendments broaden the definition of alternative audit to include an audit that has not been carried out under the NR Act, but that is comparable to a biodiversity audit under the NR Act.

 

Item 3 – Regulation 1.03 (definition of audited body)

  1.          Regulation 1.03 of the NGER Regulations defines an audited body to mean a person in respect of whose compliance with the NGER Act, the NGER Regulations or the CFI Act a Part 6 audit is to be, or is being, carried out.

 

  1.          The definition of audited body is relevant to a range of requirements relating to the registration of a greenhouse and energy auditor under the NGER Regulations, including in relation to independence requirements and conflicts of interest.

 

  1.          Item 3 amends this definition to include a reference to the NR Act.

 

  1.          This amendment broadens the existing definition of an audited body to also cover a person who is, or is to be, subject to a biodiversity audit under the NR Act.

 


Item 4 – Regulation 1.03 (definition of Auditor Registration Instrument)

  1.          Item 4 amends the definition of Auditor Registration Instrument in regulation 1.03 of the NGER Regulations to reflect current drafting styles only. The amendment does not result in any substantive change to the operation of the existing definition.

 

Item 5 – Regulation 1.03 (at the end of the definition of audit team leader)

  1.          Regulation 1.03 of the NGER Regulations defines an audit team leader to have the meaning given by the NGER Act (in relation to greenhouse and energy or safeguard audit), or in the CFI Act (in relation to an ERF audit).

 

  1.          The definition of audit team leader in the NGER Regulations is relevant to a range of requirements relating to the registration of a greenhouse and energy auditor, including in relation to independence requirements and conflicts of interest.

 

  1.          Item 5 amends this definition to add a new paragraph (c), inserting a reference to ‘for a biodiversity audit – the NR Act’.

 

  1.          The effect of this amendment is that an audit team leader for a biodiversity audit has the same meaning as that given in the NR Act. Section 7 of the NR Act defines an audit team leader by reference to the relevant provisions of that Act for which a registered greenhouse and energy auditor may be appointed.

 

Item 6 – Regulation 1.03 (definition of methodology determination)

  1.          Regulation 1.03 of the NGER Regulations defines methodology determination to have the same meaning as in the CFI Act.

 

  1.          Item 6 amends regulation 1.03 of the NGER Regulations to repeal the definition of methodology determination and substitute a new definition of that term. The new definition means a determination made under subsection 106(1) of the CFI Act or subsection 45(1) of the NR Act.

 

  1.          This amendment is necessary because the NR Act also defines the term methodology determination in the context of that Act. The amendment does not alter the existing meaning of methodology determination in the context of the CFI Act. Instead, the amendment ensures references in the NGER Regulations to methodology determinations in the NR Act context correctly refer to methodology determinations under that Act.

 

Item 7 – Regulation 1.03

  1.          Item 7 amends regulation 1.03 of the NGER Regulations to insert new definitions for NR Act and NR legislation.

 

  1.          The term NR Act means the Nature Repair Act 2023, and NR legislation means the NR Act, any legislative instrument made under the NR Act, and the sections of the Criminal Code mentioned in paragraph (b) of the definition of this Act in section 7 of the NR Act.

 

Item 8 – Regulation 1.03 (paragraph (a) of the definition of Part 6 audit)

  1.          Regulation 1.03 of the NGER Regulations defines Part 6 audit to mean any of an ERF audit, a greenhouse and energy audit, or a safeguard audit.

 

  1.          Item 8 amends regulation 1.03 to add a new paragraph (aa) to the definition of Part 6 audit. The effect of this amendment is to include a biodiversity audit under the NR Act as a kind of Part 6 audit for the purposes of the NGER Regulations.

 

Item 9 – Regulation 1.03

  1.          Item 9 amends regulation 1.03 of the NGER Regulations to insert a new definition for registered biodiversity project, which has the same meaning as in the NR Act.

 

  1.          The definition of registered biodiversity project is relevant to requirements relating to the registration of a greenhouse and energy auditor under the NGER Regulations. This includes:

 

  1.              the circumstances in which a registered greenhouse and energy auditor must not be an audit team leader under regulation 6.58 (as would be amended by item 33 of Schedule 1); and

 

  1.              the conditions that may be imposed on the registration of a greenhouse and energy auditor under regulation 6.61 (as would be amended by item 36 of Schedule 1).

 

Item 10 – Regulation 1.03 (paragraph (b) of the note at the end of the regulation)

  1.          The note to regulation 1.03 of the NGER Regulations directs the reader to expressions that are used within the NGER Regulations but that are defined in the NGER Act.

 

  1.          Item 10 amends this note to insert a new paragraph (a) to include a reference to ‘biodiversity audit’. The term biodiversity audit is defined in the NGER Act as having the same meaning as in the NR Act.

 

Item 11 – Division 5.2 of Part 5

  1.          Part 5 of the NGER Regulations deals with disclosure of information. Division 5.2 of Part 5 contains only regulation 5.02, which specifies persons for the disclosure of information and is made for the purposes of subsection 26(1) of the NGER Act. Section 26 of the NGER Act has since been repealed, making regulation 5.02 redundant. Item 11 repeals Division 5.2 of Part 5 of the NGER Regulations.

 


Item 12 – Paragraph 6.11(a)

  1.          Regulation 6.11 of the NGER Regulations sets out requirements relating to the academic qualifications that an applicant for registration as a greenhouse and energy auditor must hold.

 

  1.          Paragraph 6.11(a) provides that an applicant for registration as a greenhouse and energy auditor must have a bachelor’s, master’s or doctoral degree (or equivalent) that is conferred by an appropriate university or equivalent institution of higher learning.

 

  1.          Item 12 amends regulation 6.11 to repeal paragraph 6.11(a) and substitute a new paragraph 6.11(a). New paragraph 6.11(a) requires an applicant for registration as a greenhouse and energy auditor to have a bachelor’s, master’s or doctoral degree (or equivalent) that is conferred by a university, or an equivalent institution of higher learning that is specified by the auditor registration instrument for the purposes of this paragraph.

 

  1.          The purpose of this amendment is to clarify that only those equivalent institutions of higher learning that are specified in the audit registration instrument can be used to satisfy the requirements of paragraph 6.11(a) of the NGER Regulations.

 

Item 13 – Subregulation 6.14(1), Item [15] – Subregulation 6.14(2), Item [16] – Subregulation 6.14(2) (note) and Item [17] – Subregulation 6.14(3)

  1.          Regulation 6.14 of the NGER Regulations sets out requirements relating to the legislative knowledge an applicant for registration as a greenhouse and energy auditor must have.

 

  1.          Under subregulation 6.14(1), an applicant for registration as a greenhouse and energy auditor must have knowledge of the NGER legislation, the CFI legislation and the renewable energy legislation. Item 13 amends subregulation 6.14(1) to omit the words ‘following legislation relevant to the role of a registered greenhouse and energy auditor’ and substitute ‘provisions of the following legislation specified by the auditor registration instrument’. This amendment clarifies that an applicant who wishes to carry out biodiversity audits will need to demonstrate legislative knowledge of the provisions of the NR Act.

 

  1.          Item 14 repeals paragraphs 6.14(1)(b) and (c) and substitute new paragraphs 6.14(1)(b), (c) and (d).

 

  1.          New paragraph 6.14(1)(b), (c) and (d) have the combined effect that an applicant for registration as a greenhouse and energy auditor:

 

  1.              only needs to have knowledge of the CFI legislation if they intend to carry out audits under the CFI legislation as a registered greenhouse and energy auditor; and

 

  1.              only needs to have knowledge of the renewable energy legislation if intending to carry out audits under the renewable energy legislation as a registered greenhouse and energy auditor; and

 

  1.              only needs to have knowledge of the NR legislation if they intend to carry out audits under the NR legislation as a registered greenhouse and energy auditor.

 

  1.          If an applicant does not intend to carry out audits under any of these Acts, a statement to that effect would be provided in their application (see paragraph 6.23(2)(ga), (gb) and new (h) (as inserted by item 30) respectively). The applicant’s registration may then be subject to a condition under regulation 6.61 not to carry out those types of audits.

 

  1.          The inclusion of a new paragraph 6.14(1)(d), read with the amendments made by item 13, also has the effect of requiring an applicant seeking to be able to carry out biodiversity audits under the NR legislation to have knowledge of the relevant provisions of that legislation as specified in the auditor registration instrument. Such audits are not included in existing subregulation 6.14(1).

 

  1.          Subregulation 6.14(2) provides that an applicant must demonstrate their knowledge by providing the Regulator with appropriate evidence. The note to subregulation 6.14(2) provides that the auditor registration instrument sets out the ways in which these requirements may be met.

 

  1.          Item 15 amends subregulation 6.14(2) to omit the words ‘appropriate evidence’ and substitute ‘evidence required by the auditor registration instrument’ to clarify that, to meet the requirements of subregulation 6.14(2), an applicant must provide the evidence as specified in the auditor registration instrument. Item 16 repeals the note to subregulation 6.14(2) and is required as a consequence of item 15.

 

  1.          Subregulation 6.14(3) has the effect of providing that an applicant need not have knowledge of the CFI legislation or the renewable energy legislation if they do not intend to undertake audits under these pieces of legislation. Item 17 repeals subregulation 6.14(3) as a consequence of item 14 which incorporates this requirement into paragraphs 6.14(b) and (c).

 

Item 18 – Subregulation 6.14(3) (notes 1 and 2)

  1.          Note 1 to regulation 6.14 directs readers to subregulation 6.23 (2) which requires applicants to state in their application if they do not intend to carry out audits under the CFI legislation or the renewable energy legislation. Note 2 to regulation 6.14 directs readers to regulation 6.61 which allows a condition to be imposed on an auditor’s registration to limit the types of audits that may be carried out if the auditor does not have the required knowledge of the CFI legislation or the renewable energy legislation.

 

  1.          Item 10 would amend notes 1 and 2 to insert a reference to the NR legislation and is required as a consequence of the amendments proposed by items 14 and 30.

 


Item 19 – Subregulation 6.15(2)

  1.          Regulation 6.15 of the NGER Regulations provides that an applicant for registration as a greenhouse and energy auditor must have knowledge of auditing.

 

  1.          Subregulation 6.15(2) provides that the applicant must demonstrate that knowledge by providing the Regulator with appropriate evidence.

 

  1.          Item 19 amends subregulation 6.15(2) to omit the words ‘appropriate evidence’ and substitute ‘the evidence required by the auditor registration instrument for the purposes of this subregulation’. The purpose of this amendment is to clarify that, to meet the requirements of subregulation 6.15(2), an applicant must provide the evidence as specified in the auditor registration instrument.

 

Item 20 – Subregulation 6.15(2) (note)

  1.          The note to  subregulation 6.15(2) provides that the auditor registration instrument sets out the ways in which the requirements of this subregulation may be met. Item 20 would repeal the note as a consequence of the amendment proposed by item 19.

 

Item 21 – Paragraph 6.15(4)(a) and Item 22 – Subregulation 6.15(4) (note)

  1.          Subregulation 6.15(3) of the NGER Regulations provides that if the applicant cannot provide the evidence referred to in subregulation 6.15(2), then the applicant may also demonstrate their knowledge of auditing by complying with subregulation 6.15(4).

 

  1.          Paragraph 6.15(4)(a) provides that the applicant must have participated in the appropriate kind and number of audits for the appropriate period. The note to subregulation 6.15(4) provides that the auditor registration instrument sets out the ways in which the requirement of paragraph 6.15(4)(a) may be met.

 

  1.          Item 21 repeals paragraph 6.15(4)(a) and substitutes new paragraph 6.15(4)(a). New paragraph 6.15(4)(a) has the effect that:
    1.              an applicant must have participated in the kind and number of audits specified in the auditor registration instrument; and
    2.              participation must have occurred in the five years immediately preceding that day the application is made.

 

  1.          The purpose of this amendment is to clarify that, to meet the requirements of paragraph 6.15(4)(a), an applicant must meet the requirements relating to the kind and number of audits as specified by the auditor registration instrument.

 

  1.          Item 22 would repeal the note to subregulation 6.15(4) as a consequence of item 21.

 


Item 23 – Subregulation 6.16(2) and Item [24] – Subregulation 6.16(2) (note)

  1.          Subregulation 6.16(1) of the NGER Regulations provides that an applicant for registration as a greenhouse and energy auditor must have knowledge of audit team leadership and assurance. Subregulation 6.16(2) provides that the applicant must provide the Regulator with appropriate evidence to demonstrate that knowledge. The note to subregulation 6.16(2) provides that the auditor registration instrument sets out the ways in which the requirements of subregulation 6.16(2) may be met.

 

  1.          Item 23 amends subregulation 6.16(2) of the NGER Regulations to omit the words ‘appropriate evidence’ and substitute ‘the evidence required by the auditor registration instrument for the purposes of this subsection’ to clarify the evidence that an applicant for registration as a greenhouse and energy auditor must provide.

 

  1.          Item 24 repeals the note to subregulation 6.16(2) as a consequence of item 23.

 

Item 25 – Subregulation 6.19(3) (note)

  1.          Regulation 6.19 of the NGER Regulations requires that an applicant for registration as a Category 1 greenhouse and energy auditor must have the appropriate kind and period of experience if auditing and preparing reports, which must have been obtained in the 5 years before the day the application is made.

 

  1.          Subregulation 6.19(3) requires that the applicant must provide the Regulator with appropriate evidence of auditing experience with their application. The note to subregulation 6.19(3) provides that the auditor registration instrument sets out the ways in which the requirements of subregulation 6.19(3) may be met.

 

  1.          Item 25 repeals the note to subregulation 6.19(3) as the auditor registration instrument does not set out any requirements in relation to Category 1 applications.

 

Item 26 – Subregulations 6.20(1) and (2), Item 27 – Subregulation 6.20(3) and Item 28 – Subregulation 6.20(4)

  1.          Regulation 6.20 sets out the auditing experience required by applicants for registration as a Category 2 greenhouse and energy auditor.

 

  1.          Subregulation 6.20(1) requires an applicant to demonstrate they have at least the appropriate kind, and the appropriate period, of experience of auditing and preparing audit reports. The note to subregulation 6.20(1) provides that the auditor registration instrument sets out the ways in which the requirements of subregulation 6.20(1) may be met.

 

  1.          Subregulation 6.20(2) requires an applicant to have at least the appropriate kind and the appropriate period of experience of audit team leadership. The note to subregulation 6.20(2) provides that the auditor registration instrument sets out the ways in which the requirements of subregulation 6.20(2) may be met.

 

  1.          Item 26 repeals subregulations 6.20(1) and (2) and substitute new subregulation 6.20(1). New subregulation 6.20(1) requires the applicant to have at least the kind, and the number of hours, of experience of auditing and preparing audit reports specified in the auditor registration instrument, and at least the kind, and the number of hours, of experience of audit team leadership specified in the auditor registration instrument.

 

  1.          Subregulation 6.20(3) requires that an applicant must have obtained their experience of auditing and preparing audit reports and of audit team leadership in the five years immediately before the application is made.

 

  1.          Item 27 amends subregulation 6.20(3) to omit the words ‘reports and of audit team leadership’ and substitute ‘reports, and of audit team leadership, mentioned in subregulation (1) to clarify that experience of auditing and preparing audit reports, and of audit team leadership, referred to in this subregulation are those specified in subregulation 6.20(1) (as amended by item 26).

 

  1.          Subregulation 6.20(4) requires that to demonstrate the experience required by subregulation 6.20(3) (as amended), the applicant must provide the Regulator with appropriate evidence.

 

  1.          Item 28 amends subregulation 6.20(4) of the NGER Regulations to omit the words ‘appropriate evidence’ and substitute ‘the evidence required by the auditor registration instrument for the purposes of this subregulation’ to clarify that, to meet the requirements of subregulation 6.20(4), an applicant must provide the evidence as specified in the auditor registration instrument.

 

Item 29 – Paragraph 6.23(2)(h) and Item 30 – Subregulation 6.23(2) (note)

  1.          Regulation 6.23 of the NGER Regulations sets out application requirements for registration as a greenhouse and energy auditor. Subregulation 6.23(2) specifies a list of matters that must be included in such an application. Paragraph 6.23(2)(h) requires the application to include a statement about how the applicant meets the relevant requirements in Division 6.4 of the NGER Regulations (which deals with qualifications, knowledge and experience that an applicant must have).

 

  1.          Item 29 repeals paragraph 6.23(2)(h) and substitutes new paragraphs 6.23(2)(h), (i) and (j) to clarify how and when an applicant must provide evidence of matters required by the audit registration instrument, and by the NGER Regulations.

 

  1.          New paragraph 6.23(2)(h) requires that if the applicant does not intend applicant to carry out biodiversity audits as a registered greenhouse and energy auditor, they must provide a statement to this effect with their application. This reflects existing requirements at paragraphs 6.23(2)(ga) and (gb) if the applicant does not intend to carry out ERF audits under the CFI Act or audits under the renewable energy legislation. If the applicant includes a statement under new paragraph 6.23(2)(h), a condition may be imposed on an auditor’s registration to limit the types of audits that may be carried out (see regulation 6.61).

 

  1.          New paragraph 6.23(2)(i) has the effect that, if the audit registration instrument requires the applicant to provide written statements as evidence of meeting requirements of that instrument, or of Division 6.4 of the NGER Regulations, the applicant must include such statements in their application.

 

  1.          New paragraph 6.23(2)(j) requires the application to include a written statement about how the applicant meets any other requirements of Division 6.4 that apply to the applicant. This paragraph reflects existing paragraph 6.23(2)(h).

 

  1.          The note to subregulation 6.23(2) explains that if an applicant intends not to carry out the types of audits referred to in paragraph (ga) or (gb), the applicant is not required to have knowledge of the legislation relevant to those audits. The note then explains that the applicant’s registration may be subject to a condition not to carry out those types of audits and directs the reader to regulation 6.61.

 

  1.          Item 30 repeals the note and substitutes a new note. The new note makes the same point as the existing note in relation to ERF audits under the CFI Act and audits under the renewable energy legislation, but also includes biodiversity audits under the NR legislation. The new note also deletes the reference to subregulation 6.14(3), as that provision is being repealed. This amendment is consequential to the amendments made by items 17 and 29.

 

Item 31 – Paragraph 6.23(3)(a)

  1.          Paragraph 6.23(3)(a) requires that each statement mentioned in paragraph 6.23(2)(h) (which requires the application to include a statement about how the applicant meets each relevant requirements in Division 6.4 of the NGER Regulations) is accompanied by evidence supporting each of those statements.

 

  1.          Item 31 amends existing paragraph 6.23(3)(a) to omit the reference to paragraph (2)(h) and substitutes a reference to subregulation (2). This amendment is required as a consequence of item 29.

 

Item 32 – Subregulation 6.38(3)

  1.          Subdivision 6.5.6 of the NGER Regulations deals with the inspection of the performance of a registered greenhouse and energy auditor in carrying out Part 6 audits. Regulation 6.38 provides an overview of that subdivision.

 

  1.          Subregulation 6.38(3) provides that Subdivision 6.5.6 of the NGER Regulations is made for the purposes of paragraph 75A(5)(i) of the NGER Act. Paragraph 75A(5)(i) of the NGER Act allows the regulations to provide for the inspection of the performance of registered greenhouse and energy auditors in carrying out greenhouse and energy audits.

 

  1.          Subregulation 75A(5) of the NGER Act was amended by the Nature Repair (Consequential Amendments) Act 2023 to allow the regulations to also provide for:

 

  1.              inspection of the performance of registered greenhouse and energy auditors in carrying out biodiversity audits (paragraph 75A(5)(ha));

 

  1.              inspection of the performance of registered greenhouse and energy auditors in carrying out ERF audits (paragraph 75A(5)(ia));

 

  1.              inspection of the performance of registered greenhouse and energy auditors in carrying out safeguard audits (paragraph 75A(5)(ia)).

 

  1.          Item 32 amends existing subsection 6.38(3) of the NGER Regulations to omit the reference to paragraph 75A(5)(i) and substitute a reference to each of paragraphs 75A(5)(ha), (i), (ia) and (ib). This amendment reflects the amendments made to paragraph 75A(5)(ia) of the NGER Act.

 

Item 33 – At the end of regulation 6.58

  1.          Regulation 6.58 of the NGER Regulations sets out circumstances in which a registered greenhouse and energy auditor is disqualified from being an audit team leader for an audit of a body.

 

  1.          Item 33 amends regulation 6.58 of the NGER Regulations to insert new paragraph 6.58(e). New paragraph 6.58(e) has the effect that a registered greenhouse and energy auditor must not be the audit team leader for a Part 6 audit of a body if, within the two previous years, auditor has worked with the body to be audited to develop or appraise a registered biodiversity project under the NR Act.

 

  1.          This requirement is consistent with the existing requirement at paragraph 6.58(d) in relation to projects under the CFI Act.

 

  1.          This requirement reduces the possibility of a conflict of interest and so ensures the independence of registered greenhouse and energy audits undertaking biodiversity audits under the NR Act.

 

Item 34 – Paragraph 6.61(3A)(a), Item 35 – Paragraph 6.61(3A(b), Item 36 – Subparagraph 6.61(4)(c)(ii) and Item 37 – At the end of subregulation 6.61(4)

  1.          Regulation 6.61 of the NGER Regulations allows the Regulator to impose conditions on the registration of a greenhouse and energy auditor in the circumstances set out in subregulations 6.61(3) or (3A).

 

  1.          Paragraph 6.61(3A)(a) allows the Regulator to impose a condition on the registration of a greenhouse and energy auditor is the application includes a statement referred to in paragraph 6.23(2)(ga) or (gb). Paragraphs 6.23(2)(ga) and (gb) require that if the applicant does not intend applicant to carry out ERF audits under the CFI Act or audits under the renewable energy legislation as a registered greenhouse and energy auditor, they must provide a statement to this effect with their application. 

 

  1.          As noted at Item 29 above, new paragraph 6.23(2)(h) contains the equivalent requirement that, if the applicant does not intend applicant to carry out biodiversity audits as a registered greenhouse and energy auditor, they must provide a statement to this effect with their application.

 

  1.          Item 34 amends paragraph 6.61(3A)(a) to omit the reference to paragraphs (ga) or (gb) and substitute a reference to each of paragraphs (ga), (gb), or (new) (h). This amendment is consequential to the amendments at item 29, and allows the Regulator to impose a condition on the registration of a greenhouse and energy auditor to the effect that they cannot carry out biodiversity audits if they provided a statement with their application that they do not intend to undertake biodiversity audits as a registered greenhouse and energy auditor.

 

  1.          Paragraph 6.61(3A)(b) allows the Regulator to impose a condition on the registration of a greenhouse and energy auditor if the Regulator is not satisfied the auditor meets the requirements in paragraphs 6.14(1)(b) or (c) (relating to knowledge of the relevant legislation for ERF audits, safeguard audits and audits of the renewable energy legislation).

 

  1.          Item 35 amends paragraph 6.61(3A)(b) to omit the references to paragraphs (b) or (c) and substitute references to paragraphs (b), (c) or (d). The effect of this amendment is to ensure the Regulator is able to impose a condition on the registration of a greenhouse and energy auditor to the effect that the auditor may not carry out biodiversity audits, if the Regulator is not satisfied that they have the relevant required knowledge of the NR legislation (as required by the new paragraph 6.14(1)(d) of the NGER Regulations, proposed to be inserted by item 14).

 

  1.          Paragraph 6.61(4)(c) allows the Regulator to impose a condition that the registered greenhouse and energy auditor may only be an audit team leader or audit team member in relation to:

 

  1.       specified types of Part 6 audits (subparagraph 6.61(4)(c)(i)); or

 

  1.      eligible offsets projects covered by specified methodology determinations (subparagraph 6.61(4)(c)(ii)); or

 

  1.       specified industry sectors (subparagraph 6.61(4)(c)(iii)).

 

  1.          Item 36 amends subparagraph 6.61(4)(c)(ii) to insert a reference to ‘registered biodiversity projects’ after the existing reference to ‘eligible offsets projects’. The purpose of this amendment is to ensure the Regulator can impose a condition on the registration of a greenhouse and energy auditor to the effect that they may only undertake audits as an audit team leader or audit team member in relation to registered biodiversity projects that are covered by certain specified methodology determinations that have been made under section 45 of the NR Act.

 

  1.          Item 37 amends subregulation 6.61(4) to insert new paragraph 6.61(4)(f) to ensure the Regulator can impose a condition on the registration of a greenhouse and energy auditor to the effect that the auditor may not carry out specified types of biodiversity audits under the NR Act as a registered greenhouse and energy auditor.

 

Item 38 – Regulation 6.72 (heading)

  1.          Item 38 repeals the heading for regulation 6.72 and substitutes a new heading to make it clearer to the reader that the legislative instrument referred to in regulation 6.72 is the auditor registration instrument. This amendment does not make any substantive change to regulation 6.72.

 

Item 39 – Subregulations 6.72(2) and (3)

  1.          Regulation 6.72 of the NGER Regulations allows the Regulator to make a legislative instrument that sets out some or all of the requirements that could otherwise be set out in the regulations, or ways in which requirements set out in the regulations may be met.

 

  1.          Item 39 amends regulation 6.72 to repeal existing subregulations 6.72(2) and (3) and substitute new subregulation 6.72(2). New subregulation 6.72(2) provides that the Regulator may, by legislative instrument, set out:

 

  1.              some or all of the requirements mentioned in paragraph 75A(2)(b) of the NGER Act that an individual must meet to be registered by the Regulator as a greenhouse and energy auditor; or

 

  1.              ways in which such requirements may be met.

 

  1.          This amendment is a technical amendment to clarify the scope of regulation 6.72. It does result in any substantive changes to the operation of this regulation.

 

Item 40 – In the appropriate position in Part 7

  1.          Item 40 inserts new Division 7.13 into Part 7 of the NGER Regulations.

 

  1.      New Division 7.13 contains an application provision to the effect that the amendments made by Schedule 1 to the Amendment Regulations apply in relation to an application for registration as a registered greenhouse and energy auditor made after the commencement of the Amendment Regulations.

 

  1.      This means that applications for registration as a registered greenhouse and energy auditor that were made, but not finalised, prior to the Amendment Regulations commencing will continue to be assessed and decided under the NGER Regulations as they were immediately prior to the commencement of the Amendment Regulations (i.e. under the existing NGER Regulations).


Schedule 2 – Amendments relating to guarantee of origin audits

National Greenhouse and Energy Reporting Regulations 2008

Item 1 – Regulation 1.03 (definition of alternative audit) and Item 2 – Regulation 1.03 (after paragraph (b) of the definition of alternative audit)

  1.      Regulation 1.03 of the NGER Regulations defines an alternative audit as an audit that has not been carried out under the NGER Act or the CFI Act but that is, in the opinion of the Regulator, comparable to an ERF audit, a greenhouse and energy audit, or a safeguard audit.

 

  1.      The definition of alternative audit is relevant to ongoing participation and reporting requirements of registered greenhouse and energy auditors under regulations 6.66 and 6.69 of the NGER Regulations.

 

  1.      Item 1 amends this definition to include “the GO Act” after the reference to the CFI Act. Item 2 inserts a new paragraph 1.03(ba) to insert a reference to a ‘guarantee of origin audit’ (defined in the NGER Act as meaning an audit under section 125, 127 or 128 of the GO Act, or an instrument made under that Act).

 

  1.      These amendments broaden the definition of alternative audit to include an audit that has not been carried out under the GO Act, but that is comparable to a guarantee of original audit.

 

Item 3 – Regulation 1.03 (definition of audited body)

  1.      Regulation 1.03 of the NGER Regulations defines an audited body to mean a person in respect of whose compliance with the NGER Act, the NGER Regulations or the CFI Act a Part 6 audit is to be, or is being, carried out.

 

  1.      The definition of audited body is relevant to a range of requirements relating to the registration of a greenhouse and energy auditor under the NGER Regulations, including in relation to independence requirements and conflicts of interest.

 

  1.      Item 3 amends this definition by adding the GO Act to relevant legislation for which an audit is being conducted.

 

Item 4 – Regulation 1.03 (at the end of the definition of audit team leader)

  1.      Regulation 1.03 of the NGER Regulations defines an audit team leader to have the meaning given by the NGER Act (in relation to greenhouse and energy or safeguard audit), or in the CFI Act (in relation to an ERF audit).

 

  1.      The definition of audit team leader in the NGER Regulations is relevant to a range of requirements relating to the registration of a greenhouse and energy auditor, including in relation to independence requirements and conflicts of interest.

 

  1.      Item 4 amends this definition to add a new paragraph (d), inserting a reference to ‘for a guarantee of origin audit—in the GO Act’.

 

  1.      The effect of this amendment is that an audit team leader for a guarantee of origin audit has the same meaning as that given in the GO Act. Section 5 of the GO Act includes a definition of audit team leader that sets out relevant provisions of the GO Act for which a registered greenhouse and energy auditor may be appointed.

 

Item 5 – Regulation 1.03

  1.      This item amends regulation 1.03 of the NGER Regulations to insert new definitions for GO Act and GO legislation.

 

  1.      The term GO Act means the Future Made in Australia (Guarantee of Origin) Act 2024, and GO legislation means the GO Act, any legislative instrument made under the GO Act, instruments made under those instruments, as well as the provisions mentioned in subparagraph 125(1)(b)(ii) of the GO Act.

Item 6 – Regulation 1.03 (at the end of the definition of methodology determination)

  1.      Regulation 1.03 of the NGER Regulations defines methodology determination to have the same meaning as in the CFI Act.

 

  1.      Item 6 amends regulation 1.03 to insert a new paragraph (c) referring to subsection 29(1) of the GO Act, which allows the Minister to make a methodology determination for the purposes of the GO scheme. These methodology determinations prescribe the products and processes that are required for a product to be certified.

Item 7 – Regulation 1.03 (after paragraph (b) of the definition of Part 6 audit)

  1.      Regulation 1.03 of the NGER Regulations defines Part 6 audit to mean any of an ERF audit, a greenhouse and energy audit, or a safeguard audit.

 

  1.      Item 7 amends the definition of Part 6 audit in regulation 1.03 of the NGER Regulations to insert a reference to a guarantee of origin audit in new paragraph (ba).

 

Item 8 – Regulation 1.03 (before paragraph (i) of the note at the end of the regulation)

  1.      The note at the end of regulation 1.03 of the NGER Regulations directs the reader to expressions that are used within the NGER Regulations that are defined in the NGER Act.

 

  1.      This item amends this note to insert a new paragraph (ha)to include a reference to a ‘guarantee of origin audit’.

Item 9 – Subregulation 6.14(1)

  1.      Regulation 6.14 of the NGER Regulations sets out requirements relating to the legislative knowledge an applicant for registration as a greenhouse and energy auditor must have.
  2.      Under subregulation 6.14(1), an applicant for registration as a greenhouse and energy auditor must have knowledge of the NGER legislation, the CFI legislation and the renewable energy legislation.

 

  1.      Item 9 amends subregulation 6.14(1) to require an applicant to have knowledge of the provisions of the GO legislation, if they are intending to carry out guarantee of origin audits as a registered greenhouse and energy auditor. This amendment ensures that only adequately qualified auditors are conducting guarantee of origin audits.

Item 10 – Subregulation 6.14 (notes 1 and 2)

  1.      Note 1 to regulation 6.14 directs readers to subregulation 6.23 (2) which requires applicants to state in their application if they do not intend to carry out audits under the CFI legislation or the renewable energy legislation. Note 2 to regulation 6.14 directs readers to regulation 6.61 which allows a condition to be imposed on an auditor’s registration to limit the types of audits that may be carried out if the auditor does not have the required knowledge of the CFI legislation or the renewable energy legislation.

 

  1.      Item 10 amends notes 1 and 2 to insert a reference to the GO legislation.

 

Item 11 – Paragraph 6.23(2)(h) and Item [12] – Subregulation 6.23(2) (note)

  1.      Subregulation 6.23(2) of the NGER Regulations the matters that must be included in an application for registration as a greenhouse and energy auditor. Paragraph 6.23(2)(h) requires the application to include a statement about how the applicant meets the relevant requirements in Division 6.4 of the NGER Regulations (which deals with qualifications, knowledge and experience that an applicant must have).

 

  1.      Item 11 amends subregulation 6.23(2) by inserting a new paragraph 6.23(2)(ha). This new paragraph requires that if the applicant does not intend to carry out guarantee of origin audits as a registered greenhouse and energy auditor, they must provide a statement to that effect with their application. Item 12 would amend the note to subregulation 6.23(2) to insert a reference to new paragraph 6.23(2)(ha) and is required as a consequence of item 11.

Item 13 – Subregulation 6.38(3)

  1.      Subregulation 6.38(3) provides that Subdivision 6.5.6 of the NGER Regulations is made for the purposes of paragraph 75A(5)(i), (ia) and (ib) of the NGER Act. Paragraph 75A(5)(i) of the NGER Act allows the regulations to provide for the inspection of the performance of registered greenhouse and energy auditors in carrying out greenhouse and energy audits.

 

  1.      Item 13 includes reference to the new paragraph 75A(5)(ic) of the NGER Act inserted by the Future Made in Australia (Guarantee of Origin Consequential Amendments and Transitional Provisions) Act 2024. The new paragraph provides for the inspection of the performance of registered greenhouse and energy auditors in carrying out guarantee of origin audits.

Item 14 – At the end of regulation 6.58

  1.      Regulation 6.58 of the NGER Regulations sets out circumstances in which a registered greenhouse and energy auditor is disqualified from being an audit team leader for an audit of a body.

 

  1.      Item 14 amends regulation 6.58 to insert new paragraph 6.58(f). New paragraph 6.58(f) has the effect that a registered greenhouse and energy auditor must not be the audit team leader for a Part 6 audit of a body if, within the two previous years, auditor has worked with the audited body to be audited to develop or register a profile (for a product under the Guarantee of Origin scheme) or a facility (for the Renewable Electricity Guarantee of Origin scheme).

 

  1.      This requirement is consistent with the existing requirement at paragraph 6.58(d) in relation to projects under the CFI Act.

 

  1.      This requirement is intended to reduce the possibility of a conflict of interest and so ensure the independence of registered greenhouse and energy audits undertaking guarantee of origin audits under the GO Act.

 

Item 15 – Paragraph 6.61(3A)(a), Item 16 – Paragraph 6.61(3A)(b), Item 17 – At the end of paragraph 6.61(4)(c) and Item 18 – At the end of subregulation 6.61(4)

  1.      Regulation 6.61 of the NGER Regulations allows the Regulator to impose conditions on the registration of a greenhouse and energy auditor in the circumstances set out in subregulations 6.61(3) or (3A).

 

  1.      Paragraph 6.61(3A)(a) allows the Regulator to impose a condition on the registration of a greenhouse and energy auditor if the application includes a statement referred to in paragraph 6.23(2)(ga) or (gb). Paragraphs 6.23(2)(ga) and (gb) require that if the applicant does not intend applicant to carry out ERF audits under the CFI Act or audits under the renewable energy legislation as a registered greenhouse and energy auditor, they must provide a statement to this effect with their application. 

 

Item 15 amends paragraph 6.61(3A)(a) of the NGER Regulations to insert a reference to new paragraph 6.23(2)(ha) (inserted by Item 11 above). Item 11 inserts a new paragraph 6.23(2)(ha) to require an applicant to include a statement in their application for registration as a greenhouse and energy auditor if they do not intend to carry out guarantee of origin audits.

 

  1.      Paragraph 6.61(3A)(b) allows the Regulator to impose a condition on the registration of a greenhouse and energy auditor if the Regulator is not satisfied the auditor meets the requirements in paragraphs 6.14(1)(b), (c) or (d) (relating to knowledge of relevant legislation).

 

  1.      Item 16 includes a reference to the new paragraph 6.14(1)(e). This  amendment enables the Regulator to impose a condition on the registration of a greenhouse and energy auditor to the effect that the auditor must not carry out guarantee of origin audits, if the Regulator is not satisfied that they have the relevant required knowledge of the guarantee of origin legislation.

 

  1.      Subsection 6.61(4) of the NGER Regulations provides that the Regulator may impose certain conditions on the registration of an auditor. Paragraph (4)(c) allows a condition that the auditor may only be an audit team member or an audit team leader for a specific type of audit.

 

  1.      Item 17 adds a new subparagraph  6.61(4)(c)(iv) to enable the Regulator to impose conditions on auditors where appropriate, for example, if an auditor only has the specific knowledge relevant to conducting an audit in relation to a production pathway for a product.

 

  1.      Item 18 inserts a new paragraph 6.61(4)(g). This ensures the Regulator can impose a condition on the registration of a greenhouse and energy auditor to the effect that the auditor may not carry out, as a registered greenhouse and energy auditor, specified types of guarantee of origin audits.

ATTACHMENT B

Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011(Cth)

 

National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025

 

This legislative instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 (Cth).

 

Overview of the instrument

 

The purpose of the National Greenhouse and Energy Reporting Amendment (Audits and Other Matters) Regulations 2025 (Amendment Regulations) is to make minor consequential amendments to the National Greenhouse and Energy Reporting Regulations 2008 (NGER Regulations) following the passage of the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act) and Future Made in Australia (Guarantee of Origin Consequential Amendments and Transitional Provisions) Bill 2024.

 

The Amendment Regulations also make minor consequential amendments following the commencement of the Nature Repair Act 2023 (NR Act) and the Nature Repair (Consequential Amendments) Act 2023. The NR Act requires that biodiversity audits carried out under that Act are to be undertaken by an audit team leader who is a registered greenhouse and energy auditor under the NGER Act. The NGER Regulations sets out requirements for the registration of a greenhouse and energy auditor. This includes requirements relating to qualifications, knowledge and experience of auditing. An audit team leader appointed to carry out an audit under the GO Act is required to be a registered greenhouse and energy auditor under the NGER Act.

 

The Amendment Regulations amend the NGER Regulations to set registration requirements for greenhouse and energy auditor who wish to carry out guarantee of origin audits under the GO Act. They also make minor and technical amendments to the NGER Regulations to clarify how auditing requirements apply to guarantee of origin audits.

 

Human rights implications

 

This legislative instrument does not engage any of the applicable human rights or freedoms.

 

Conclusion

 

This legislative instrument is compatible with human rights as it does not raise any human rights issues.

 

The Hon. Josh Wilson MP

Assistant Minister for Climate Change and Energy

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.