EXPLANATORY STATEMENT

Issued by the Assistant Minister for Climate Change and Energy

National Greenhouse and Energy Reporting Act 2007

National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2025

Subsection 75(1) of the National Greenhouse and Energy Reporting Act 2007 (the NGER Act) enables the Minister to determine, by legislative instrument, requirements to be met by registered greenhouse and energy auditors in preparing for and carrying out biodiversity audits and guarantee of origin audits (paragraphs 75(1)(g) and (i)) and preparing biodiversity audit reports and guarantee of origin audit reports (paragraphs 75(1)(h) and (j)).

Purpose

The purpose of the National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2024 (Amendment Determination) is to amend the National Greenhouse and Energy Reporting (Audit) Determination 2009 (Audit Determination) following the commencement of the Nature Repair Act 2023 (NR Act) and the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act).

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 are able to receive a tradeable certificate that can be tracked through a national register. This framework facilitates private investment in biodiversity, including where carbon storage projects have biodiversity co-benefits.

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 National Greenhouse and Energy Reporting Act 2007 (NGER Act).

The GO Act establishes the legislative arrangements underpinning the voluntary Guarantee of Origin (GO) scheme. The GO scheme provides a nationally consistent certification mechanism to track and verify emissions associated with low emissions products and establishes an enduring certification mechanism for renewable electricity. This supports the development of markets and international trade of low-emissions products and renewable electricity.

A compliance audit, scheduled audit, or other audit under the GO Act (known as a guarantee of origin audit) must also be carried out by a registered greenhouse and energy auditor under the NGER Act.

The substance of matters relating to how a registered greenhouse and energy auditor may conduct an audit is set out in the Audit Determination.The Amendment Determination amends the Audit Determination to provide requirements relating to biodiversity audits under the NR Act and guarantee of origin audits under the GO Act.

Impact

Regulatory impacts of the Nature Repair scheme were considered as part of the development of the Nature Repair Market Bill. The Policy Impact Assessment of the Bill (OBPR22-03226) has been considered by the Office of Impact Analysis (OIA), deemed adequate and is available on the OIA website at:

https://oia.pmc.gov.au/published-impact-analyses-and-reports/commencing-nature-repair-market.

The department also prepared an Impact Analysis (IA) as part of the development of 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 Determination is in scope of the original IA prepared for the GO scheme. OIA further confirmed that additional analysis is not required as the Amendment Determination does not propose any change in policy from what was included in the IA for the GO scheme (OBPR21-01354).

Preconditions to making the Determination

The NGER Act specifies no further conditions that need to be satisfied before the power to make the Amendment Determination may be exercised.

Consultation

Public consultation was not undertaken during development of the Amendment Determination because the Amendment Determination is consequential in nature, making minor amendments to the Audit Determination to support the implementation of the NR Act and GO Act.

The department undertook targeted consultation and provided an Exposure Draft of the Amendment Determination with a reference group of registered NGER auditors, facilitated by the Clean Energy Regulator (CER). As the Amendment Determination pertains specifically to registered NGER auditors, this is the main stakeholder group impacted by the Amendment Determination, alongside the CER, who was also consulted on the Amendment Determination.

Details and Operation

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

The Amendment Determination is a legislative instrument for the purposes of the Legislation Act 2003. The Audit Determination is exempt from sunsetting under item 42A(a) of the table to section 12 of the Legislation (Exemptions and Other Matters) Regulation 2015. This is appropriate and reasonable because the instrument concerns ongoing technical requirements for how audits are prepared. These requirements do not change in a way that would necessitate regular review beyond what is already undertaken. Additionally, the permanence of these requirements ensure that the standards of audits, and by extension the integrity of the schemes governed by the audit framework, are upheld.

The Amendment Determination commences on either the start of the day on which the instrument is registered, or immediately after the commencement of Part 2 of Schedule 1 to the Future Made in Australia (Guarantee of Origin Consequential Amendments and Transitional Provisions) Act 2024 – whichever is the later.

The Amendment Determination is 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.

ATTACHMENT A

Details of the National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2024

Section 1 – Name

1.       Section 1 provides that the name of the instrument is the National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2025 (the Amendment Determination).

Section 2 – Commencement

1.       Subsection 2(1) provides that the Amendment Determination commences at the start of the day after the instrument is registered or immediately after the commencement of Part 2 of Schedule 1 to the Future Made in Australia (Guarantee of Origin Consequential Amendments and Transitional Provisions) Act 2024 – whichever is the later.

Section 3 – Authority

1.       Section 3 provides that the Amendment Determination is made under subsection 75(1) of the National Greenhouse and Energy Reporting Act 2007 (NGER Act).

Section 4 – Schedules

1.       This section provides that each instrument that is specified in a Schedule to the Amendment Determination 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

National Greenhouse and Energy Reporting (Audit) Determination 2009

1.       The Audit Determination sets out the requirements that must be met by an audit team leader, who must be a registered greenhouse and energy auditor, in the carrying out and the preparation of audit reports for the following audits:

1.        greenhouse and energy audits under the NGER Act;
2.       ERF audits under the Carbon Credits (Carbon Farming Initiative) Act 2011 (CFI Act);
3.        safeguard audits under the National Greenhouse and Energy Reporting (Safeguard Mechanism) Rule 2015 made under the NGER Act.

1.       The Audit Determination provides for 2 types of audits, each with separate requirements:

1.        assurance engagements; and
2.       verification engagements.

1.       In an assurance engagement, the audit team leader provides an independent opinion as to the reliability, accuracy and completeness of the matter being audited. The audit team leader uses professional judgment in preparing for and carrying out the audit and preparing the assurance engagement report. There are two kinds of assurance engagement audits:

1.        a reasonable assurance engagement – the audit team leader, if appropriate, gives an opinion expressed in the positive that there is no misstatement in the matter being audited that is material or pervasive enough to affect the matter being audited as a whole (a reasonable assurance conclusion); and
2.       a limited assurance engagement – the audit team leader, if appropriate, gives an opinion expressed in the negative that there is no misstatement in the matter being audited that is material or pervasive enough to affect the matter being audited as a whole (a limited assurance conclusion).

1.       In a verification engagement, the audit team leader carries out specified procedures for the purposes of verifying the matter being audited but does not provide an opinion as to the reliability, accuracy and completeness of the matter being audited.

1.       Schedule 1 amends the Audit Determination to provide that:
   1.        compliance audits under the NR Act may be either an assurance engagement or a verification engagement; and
   2.       any other biodiversity audits under the NR Act are a reasonable assurance engagement; and
   3.        all guarantee of origin audits may either be an assurance engagement or verification engagement, as specified in the notice given by the Clean Energy Regulator under the GO Act.

1.   Schedule 1 also amends the Audit Determination to extend existing requirements relating to assurance engagements and verification engagements so that they also apply, as appropriate, to biodiversity audits under the NR Act and guarantee of origin audits under the GO Act.

Item 1 – Subsection 1.3(3A)

1.   Section 1.3 provides an overview of the Audit Determination. Subsection 1.3(3A) relevantly provides that under sections 214 and 215 of the CFI Act, a person who is or has been a project proponent may be audited for compliance with aspects of the CFI Act and any legislative instruments under the CFI Act.

1.   The term project proponent is defined in section 1.4 of the Audit Determination to have the same meaning as in the CFI Act. Section 5 of the CFI Act provides that a project proponent, in relation to an offsets project, means the person who is responsible for carrying out the project and has the legal right to carry out the project. In turn, an offsets project is defined in section 5 of the CFI Act to mean a sequestration offsets project or an emissions avoidance offsets project.

1.   Item 1 inserts “for an offsets project” after the word “proponent” in subsection 1.3(3A) of the Audit Determination. This amendment is required as a consequence of Item 9, which repeals the definition of project proponent.

Item 2 – After subsection 1.3(3B)

1.   Item 2 inserts new subsections 1.3(3C) and 1.3(3D) into section 1.3.

1.   New subsection 1.3(3C) sets out when audits under the NR Act (collectively called biodiversity audits) may be carried out. It relevantly provides:

1.        that a person who is or has been a project proponent for a registered biodiversity project may be audited for compliance with the NR Act and any legislative instruments made under the NR Act under sections 121 and 122 of the NR Act; and
2.       that an audit may be carried out for the purpose of preparing an audit report prescribed by the rules, or a methodology determination for the purposes of the following paragraphs of the NR Act:
   1.             paragraph 12(3)(a) – an audit report to accompany an application for registration of a biodiversity project;
   2.             paragraph 68(1)(e) – an audit report to accompany an application for a biodiversity certificate
   3.             paragraphs103(1)(d) or (e) – an audit report to accompany a category A biodiversity project report;
   4.             paragraphs 104(3)(d) or (e) – an audit report to accompany a category B biodiversity project report.

1.   New subsection 1.3(3D) points to sections 125, 127 and 128 of the GO Act, which are the provisions under which a guarantee of origin audit (GO audit) may be carried out. Those provisions of the GO Act set out the requirements for a GO audit.

Item 3 – Subsection 1.3(4)

1.   Subsection 1.3(4) clarifies that the Audit Determination provides for the requirements to be met by audit team leaders in preparing for and carrying out greenhouse and energy audits, safeguard audits and ERF audits and in preparing an assurance engagement report and a verification engagement report.

1.   Item 3 of Schedule 1 amends subsection 1.3(4) to omit the words “audits and ERF audits” and substitute with “audits, ERF audits, biodiversity audits and guarantee of origin audits”. This confirms that the requirements of the Audit Determination extend to the carrying out of biodiversity audits and guarantee of origin audits. This item also confirms that greenhouse and energy audits, safeguard audits, ERF audits, biodiversity audits and guarantee of origin audits are collectively referred to as Part 6 audits. This is required as a consequence of item 12.

Item 4 – Subsection 1.3(10A)

1.   This item deletes ‘or associated provisions’ from subsection 1.3(10A) as a consequence of item 8 (below) of Schedule 1. Item 8 replaces the existing definition of CFI legislation with a new definition that captures the provisions mentioned in paragraph (b) of the definition of associated provisions in section 5 of the CFI Act. The new definition of CFI legislation means that a reference to CFI legislation always includes a reference to the associated provisions.

Item 5 – After subsection 1.3(10A)

1.   Section 1.3 provides an overview of the Audit Determination. Item 5 inserts new subsections 1.3(10B) and (10C) after existing subsection 1.3(10A).

1.   New subsection 1.3(10B) provides an overview of the types of audits under the Audit Determination that may be carried out for biodiversity audits under the NR Act. New subsection 1.3(10B) provides that:

• biodiversity audits that are compliance audits under section 121 or 122 of the NR Act may be an assurance engagement or a verification engagement;
• any other biodiversity audit (ie. biodiversity audits under paragraphs 12(3)(a), 68(1)(e), 103(1)(d) or (e) or 104(3)(d) or (e) of the NR Act) is a reasonable assurance engagement.

1.   New subsection 1.3(10C) confirms that the type of guarantee of origin audit be specified in a notice given by the Clean Energy Regulator to the audited body under section 125, 127 or 128 of the GO Act. In other words, a guarantee of origin audit can be an assurance engagement or verification engagement.

Item 6 – Section 1.4 (definition of associated provisions)

1.   This item amends section 1.4 to repeal the definition of associated provisions. The definition is no longer needed because of the amendment in item 4.

Item 7 – Section 1.4 (at the end of the definition of audit team member)

1.   This item amends the definition of audit team member to insert new paragraphs (c) and (d) clarifying that a person assisting the audit team leader to carry out a biodiversity audit or guarantee of origin audit is also an audit team member.

1.   The definition of audit team member is relevant to sections 2.2 and 2.3 of the Audit Determination, which sets out obligations of an audit team leader in relation to selecting and supervising audit team members.

Item 8 – Section 1.4 (definitions of CFI Act and CFI legislation)

1.   This item replaces the existing definitions of CFI Act and CFI legislation with new definitions.

1.   The new definition of CFI legislation defines the term by reference to the CFI Act, legislative instruments made under the CFI Act and the provisions mentioned in paragraph (b) of the definition of associated provisions in section 5 of that Act.

Item 9 – Section 1.4 (definitions of GO Act and GO legislation)

1.   This item inserts new definitions of GO Act and GO legislation into the Audit Determination.

1.   The GO Act is defined to mean the Future Made in Australia (Guarantee of Origin) Act 2024. GO legislation is defined to mean the GO Act, legislative instruments made under that Act, instruments made under those instruments, and offences in the Criminal Code about dishonesty or providing false or misleading information as they relate to the other parts of the GO legislation.

Item 10 – Section 1.4 (definition of misstatement)

1.   Section 1.4 provides that the definition of misstatement, in relation to a matter being audited under an assurance engagement, means an error, omission or misrepresentation in the matter relating to compliance with the NGER Act or the National Greenhouse and Energy Reporting Regulations 2008 (NGER Regulations), CFI legislation and any associated provisions.

1.   This item expands the definition of misstatement to cover the NGER legislation, NR legislation and GO legislation. The effect is that an error, omission or misrepresentation in a matter being audited under an assurance engagement may include an error, omission or misrepresentation about compliance with the NGER legislation, NR legislation or GO legislation.

Item 11 – Section 1.4

1.   This item inserts new definitions of NR Act and NR legislation. The term NR Act means the Nature Repair Act 2023, and NR legislation means the NR Act and legislative instruments made under the NR Act.

Item 12 – Section 1.4 (at the end of the definition of  Part 6 audit)

1.   Section 1.4  defines the term Part 6 audit as meaning any of an ERF audit, a greenhouse and energy audit, or a safeguard audit.

1.   This item adds new paragraphs (d) and (e) to the definition of Part 6 audit to include a biodiversity audit or guarantee of origin audit as a kind of Part 6 audit.

1.   The definition of a Part 6 audit is a key concept for the operation of the Audit Determination. It is relevant to the definitions and requirements of assurance engagement and verification engagement, which are the 2 types of audits that may be carried out under the Audit Determination.

Item 13 – Section 1.4 (definition of project proponent)

1.   This item repeals the definition of project proponent. The effect is that the term “project proponent” has the ordinary meaning in the Audit Determination. Repealing the existing definition of project proponent is necessary because it is also relevant to the NR Act as the NR Act uses the term “project proponent” in relation to registered biodiversity projects under that Act.

Item 14 – After subsection 1.5(1B)

1.   Section 1.5 sets out the types of audits provided for by the Audit Determination. Subsections 1.5(1), (1A) and (1B) set out, respectively, the provisions under which greenhouse and energy audits can be taken under the NGER Act, ERF audits may be undertaken under the CFI Act, and safeguard audits may be taken under the Safeguard Mechanism Rules.

1.   This item inserts new subsections 1.5(1C) and (1D). New subsection 1.5(1C) sets out the provisions of the NR Act under which biodiversity audits may be carried out and new subsection 1.15(1D) sets out the provisions of the GO Act under which a guarantee of origin audit is carried out.

Item 15 – At the end of section 1.5

1.   Subsection 1.5(3) defines an assurance engagement as meaning a Part 6 audit the purpose of which is to provide the audit team leader’s independent opinion as to the reliability, accuracy and completeness of a matter being audited. Subsection 1.5(3) further provides that there are two types of assurance engagement:

1.        a reasonable assurance engagement – section 1.6 and subsection 3.17(2) relevantly provide that a reasonable assurance engagement is an assurance engagement in which the audit team leader, if appropriate, gives an opinion expressed in the positive that there is no misstatement in the matter being audited that is material or pervasive enough to affect the matter being audited as a whole (a reasonable assurance conclusion); and

1.       a limited assurance engagement – section 1.7 and subsection 3.18(2) relevantly provide that a limited assurance engagement is an assurance engagement in which the audit team leader, if appropriate, gives an opinion expressed in the negative that there is no misstatement in the matter being audited that is material or pervasive enough to affect the matter being audited as a whole (a limited assurance conclusion).

1.   Section 1.5(4) defines a verification engagement as meaning as Part 6 audit the purpose of which is to verify the matter being audited. It does not contain an opinion as to the reliability, accuracy and completeness of the matter being audited.

1.   This item inserts new subsections 1.5(5) and 1.5(6). New subsection 1.5(5) specifies the type of audit for biodiversity audits undertaken under different provisions of the NR Act. Subsection 1.5(5) provides that:

1.        a biodiversity audit under section 121 or 122 of the NR Act be either an assurance engagement or a verification engagement – whether the audit is an assurance engagement or verification engagement must be specified in the notice requiring the audit to be carried out that is given to the proponent in accordance with paragraphs 121(3)(a) or 122(2)(c) of the NR Act;

1.       all other biodiversity audits (that is, under paragraphs 12(3)(a), 68(1)(e), 103(1)(d) or (e) or 104(3)(d) or (e) of the NR Act) are reasonable assurance engagements.

1.   A guarantee of origin audit may be an assurance engagement or verification engagement, as specified in a notice given by the Clean Energy Regulator to the audited body under section 125, 127 or 128 of the GO Act. New subsection 1.5(6) reflects that.

Item 16 – Paragraph 2.5(c)

1.   This item replaces the reference to ‘1 July 2017’ with ‘1 July 2025’ in paragraph 2.5(c) and is required as a consequence of item 17 below to ensure that the auditing and assurance standards that are incorporated by reference are incorporated as they are in force on 1 July 2025.

Item 17 – Paragraph 2.5(c)

1.   Paragraph 2.5(c) sets out the auditing and assurance standards that must be complied with when undertaking an audit. The purpose of this item is to update the references to the Standards that are incorporated by reference. These are the Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information, and Standard on Sustainability Assurance ASSA 5000 General Requirements for Sustainability Assurance Engagements.

1.   These two standards are listed here for avoidance of doubt. Any auditing and assurance standards that are in force on 1 July 2025 (for the purposes of paragraph 2.5(c)) will apply.

Item 18 – Paragraph 3.3(2)(e)

1.   Section 3.3 sets out requirements for the terms of an assurance engagement. Subsection 3.3(1) requires an audit team leader to prepare terms of the assurance engagement before carrying out the assurance engagement audit.

1.   Subsection 3.3(2) requires certain matters to be included in the terms of engagement. Paragraph 3.3(2)(e) requires the terms of engagement for an assurance audit to include the provisions of the NGER legislation, the CFI legislation or associated provisions that relate to the matter being audited are included in the terms of engagement.

1.   This item amends paragraph 3.3(2)(e) to require the terms of an assurance engagement to include the provisions of the NR legislation or GO legislation relating to the matter being audited.

1.   This item also removes ‘or associated provisions’ from that paragraph as those words are no longer needed.

Item 19 – After subparagraph 3.6(5)(h)(iiib)

1.   Section 3.6 sets out requirements for the preparation of an assurance engagement plan. Subsection 3.6(1) relevantly requires an audit team leader to prepare an assurance engagement plan for the assurance engagement audit that meets the requirements in section 3.6 of the Audit Determination.

1.   Subsection 3.6(5) sets out matters that the assurance engagement plan must include. This includes paragraph 3.6(5)(h), which lists the matters in which the audit team leader must have an understanding of. Subparagraph 3.6(5)(h)(iii), (iiia) and (iiib) provide that the assurance engagement plan must include the audit team leader’s understanding of the audited body’s systems and processes for identifying the risks of misstatements that are material and relevant to its reporting requirements under the NGER legislation, the CFI legislation, and the Safeguard Mechanism Rules (as relevant to the audit being undertaken) and the body’s procedures to address those risks.

1.   This item inserts new subparagraphs 3.6(5)(h)(iiic) and (iiid). The new subparagraphs effectively require the plan to include the understanding of the audit team leader on the audited body’s systems and processes for identifying the risks of misstatements that are material and relevant to:
   1.        the audited body’s reporting requirements under the NR legislation and the body’s procedures to address those risks; or
   2.       the audited body’s reporting requirements under the GO legislation and the body’s procedures to address those risks;

depending on whether the plan relates to a biodiversity audit or guarantee of origin audit.

Item 20 – Subparagraph 3.22(2)(b)(vi)

1.   Section 3.22 sets out the requirements for Part A of the assurance engagement report, which must be prepared by the audit team leader. Subsection 3.22(1) provides that the purposes of Part A of the assurance engagement report are to set out a summary of the assurance engagement procedures and the audit team leader’s conclusion for the assurance engagement.

1.   Subsection 3.22(2) sets out requirements and matters that Part A of the assurance engagement report must meet or contain. Subparagraph 3.22(2)(b)(vi) relevantly provides that Part A of the assurance engagement report must contain the provisions of the NGER legislation, CFI legislation or associated provisions that relate to the matter audited.

1.   This item expands the coverage of subparagraph 3.22(2)(b)(vi) by requiring Part A of an assurance engagement report to contain the provisions under the NR legislation or GO legislation that relate to the matter audited.

1.   At the same time, this item removes ‘or associated provisions’ from that subparagraph as those words are no longer needed.

Item 21 – Paragraph 3.23(1)(c)

1.   Section 3.23 sets out the requirements for Part B of the assurance engagement report, which must be prepared by the audit team leader.

1.   Subsection 3.23(1) sets out matters that must be included in Part B of an assurance engagement report. Paragraph 3.23(1)(c) requires that Part B must contain details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the assurance engagement that they believe amount to a contravention of the NGER Act, NGER Regulations, the CFI legislation or associated provisions.

1.   This item expands the coverage of paragraph 3.23(1)(c) by requiring Part B of an assurance engagement report to contain details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the assurance engagement that they believe amount to a contravention of the NR legislation or GO legislation.

Item 22 – Paragraph 4.2(2)(e)

1.   Section 4.2 sets out requirements for the terms of a verification engagement. Subsection 4.2(1) requires an audit team leader to prepare the terms of the verification engagement before agreeing to carry out the verification engagement audit.

1.   Subsection 4.2(2) requires certain matters to be included in the terms of engagement. This relevantly includes paragraph 4.2(2)(e), which requires that the provisions of the NGER legislation or the CFI legislation or associated provisions that relate to the matter being audited are included in the terms of engagement.

1.   This item expands paragraph 4.2(2)(e) so the verification engagement terms must include the provisions of the NR legislation or GO legislation that relate to the matter being audited.

Item 23 – Paragraph 4.8(1)(j)

1.   Section 4.8 sets out matters that a verification engagement report must contain. Paragraph 4.8(1)(j) provides that the verification engagement report must contain details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the verification engagement that they believe amounts to a contravention of the NGER Act, NGER Regulations, the CFI legislation or associated provisions.

1.   This item expands paragraph 4.8(1)(j) to require a verification engagement report to contain details of any matter, related to the matter being audited, that the audit team leader has found during the carrying out of the verification engagement that they believe amounts to a contravention of the NR legislation or GO legislation.

ATTACHMENT B

Statement of Compatibility with Human Rights

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

National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 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.

Overview of the instrument

The purpose of the National Greenhouse and Energy Reporting (Audit) Amendment (Biodiversity and Guarantee of Origin Audits) Determination 2025 (the Amendment Determination) is to amend the National Greenhouse and Energy Reporting (Audit) Determination 2009 (Audit Determination) following the commencement of the Nature Repair Act 2023 (NR Act) and the Future Made in Australia (Guarantee of Origin) Act 2024 (GO Act).

The NR Act and the GO Act require biodiversity audits and guarantee of origin audit be carried out by an audit team leader who is a registered greenhouse and energy auditor under the National Greenhouse and Energy Reporting Act 2007 (NGER Act).

A biodiversity audit is carried out to ensure the integrity of projects that enhance or protect biodiversity and their intent to achieve biodiversity outcomes. The integrity of those projects is important because a landholder who carries out a project of that kind can receive a tradeable certificate under the NR Act.

A guarantee of origin audit is carried out to ensure the integrity of the Guarantee of Origin scheme outcomes.

The Amendment Determination amends the Audit Determination to specify requirements relating to biodiversity audits and guarantee of origin audits and to make other minor editorial and consequential amendments.

Human rights implications

This legislative instrument does not directly engage human rights issues.

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