Which 500 companies pay the tax?

Which 500 companies pay the tax?

Under the Government’s proposed Carbon Pricing Mechanism around 500 facilities will become liable:

‘Around 500 of the biggest polluters in Australia will be required to pay for their pollution under the carbon pricing mechanism.’(Securing a Clean Energy Future, Chapter 3)

So which facilities are included in that list of 500? The government has released a Factsheet detailing the types of facilities that will be covered and their distribution by State, but no information on which private and public bodies will actually be responsible for paying the tax.

The criterion for determining liability under the proposed scheme is a facility’s direct greenhouse gas emissions. According to the Government’s proposal, facilities that emit more than 25 kilotonnes (kT) of carbon dioxide equivalent (CO2e) annually will be included in the scheme. Transport fuels are excluded from the scheme directly, but domestic aviation, marine, rail and certain other transport fuels will have an indirect carbon price applied to them through fuel tax credit or excise changes:

‘Facilities that have direct greenhouse gas emissions of 25,000 tonnes of CO2-e a year or more (excluding emissions from transport fuels and some synthetic greenhouse gases) will be covered. There will be a lower threshold for certain landfill facilities. Retailers of natural gas will be liable for carbon pollution from the use of the fuels they supply to customers.’ (Securing a Clean Energy Future, Chapter 3)

CO2e is a measure that expresses all greenhouse gases together. A carbon dioxide equivalent is calculated for non-carbon dioxide greenhouse gases by their global warming potential (GWP). GWP is the relative ability of one kilogram of a greenhouse gas, compared with one kilogram of carbon dioxide, to warm the atmosphere over a specified period of time (usually 100 years). Each gas is assigned a multiplier, ranging from 1 for carbon dioxide, to as high as 22 000 for sulphur hexafloride.

The only public information available on CO2e emissions at a company level is that provided by the National Greenhouse and Energy Reporting (NGER) Scheme. Under the provisions of the National Greenhouse and Energy Reporting Act 2007 companies and facilities that emit over certain thresholds, or consume over a certain amount of energy, are required to report their emissions and energy consumption to the Department of Climate Change and Energy Efficiency (DCCEE). There are separate reporting thresholds for energy and greenhouse gas emissions and the latter are further divided into ‘scope 1’ and ‘scope 2’ emissions. From the National Greenhouse and Energy Reporting Greenhouse and Energy Information 2009–10:

  • Scope 1 emissions are the release of greenhouse gases into the atmosphere because of activities at a facility controlled by the corporation. An example of this would be gases emitted when burning coal to generate electricity at a power station.
  • Scope 2 emissions in relation to a facility, are the release of greenhouse gases emitted because of the electricity, heating, cooling or steam that is consumed at the facility but which is generated elsewhere. An example of this would be greenhouse gases emitted to generate electricity which is transmitted to a car factory and used to power the car factory‘s lighting. The greenhouse gas emissions are part of the factory‘s scope 2 emissions. It is important to recognise that scope 2 emissions from one facility are part of the scope 1 emissions from another facility.

For the 2009–10 reporting year, all those companies with scope 1 and scope 2 emissions above 87.5 kilotonnes were obliged to monitor and report CO2e emissions and energy consumption. This information is then made public through the Greenhouse and Energy Data Officer. However, the legislation includes caveats to protect the confidentiality of commercially sensitive information. Firstly, only company-level data is made public, but the threshold for liability under the proposed Carbon Pricing Mechanism is applied at a facility-level. Secondly, a company can apply to have certain data kept undisclosed ‘if it is thought the data could reveal trade secrets or diminish commercial value in connection with a facility, technology or corporate initiative’ (NGER guidelines). For these reasons, the NGER data is not an accurate reflection of a company’s greenhouse gas emissions.

Further, the coverage details of the proposed Carbon Pricing Mechanism outline that:

All scope 1 (direct) emissions covered by the carbon pricing mechanism, and legacy waste emissions, will count towards thresholds, but not scope 1 emissions from fuels or other sources excluded from the carbon pricing mechanism.

Publicly available NGER data does not make the distinction between sources of scope 1 emissions. It provides only aggregates and could therefore be misleading.

Nonetheless, and although imperfect, the NGER data is the only public information that provides any indication as to which companies may be liable under the proposed Carbon Pricing Mechanism. Bearing in mind the limitations of the data as just detailed, below is the latest NGER list, ordered by decreasing scope 1 emissions.

Registered Corporations

scope 1
greenhouse gas
emissions

(kt CO2-e)

scope 2
greenhouse gas
emissions

(kt CO2-e)

scope 1 & 2
 greenhouse gas
emissions

(kt CO2-e)

Macquarie Generation
23,408.8
175.8
23,584.6

Delta Electricity

20,453.1
233.0
20,686.1

Great Energy Alliance Corporation Pty Ltd

19,797.6
231.4
20,029.0

International Power (Australia) Holdings Pty Ltd

17,248.0
312.9
17,560.8

C S Energy Limited

16,824.9
98.8
16,923.7

TRUenergy Holdings Pty Ltd

15,612.2
227.8
15,840.0

Eraring Energy

12,067.7
49.6
12,117.3

BlueScope Steel Limited

10,791.4
1424.6
12,216.0

Loy Yang Holdings Pty Ltd

10,186.8
20.3
10,207.1

OzGen Holdings Australia Pty Ltd

10,173.4
38.5
10,211.9

Electricity Generation Corporation T/A Verve

8,418.4
6.0
8,424.4

Woodside Petroleum Ltd.

8,391.7
38.4
8,430.1

Tarong Energy Corporation Limited

8,230.8
135.1
8,365.9

Alinta Energy Limited

7,863.1
145.7
8,008.9

Rio Tinto Limited

7,701.3
9651.9
17,353.2

Stanwell Corporation Limited

7,445.7
18.1
7,463.8

NRG Victoria 1 Pty Ltd

7,035.0
56.6
7,091.5

Alcoa Australian Holdings Pty Ltd1

6,757.6
9804.7
16,562.3

AZSA Holdings Pty Limited

6,117.8
526.2
6,643.9

BHP Billiton Limited

5,150.9
1819.3
6,970.2

Anglo American Australia Limited

4,059.3
591.0
4,650.2

Qantas Airways Limited

3,956.1
224.0
4,180.1

Santos Ltd

3,571.2
39.7
3,611.0

Queensland Alumina Limited

3,556.5
726.5
4,283.0

Adelaide Brighton Ltd

3,095.8
291.2
3,387.0

Cement Australia Holdings Pty Ltd

2,744.7
262.3
3,006.9

Xstrata Holdings Pty Ltd

2,692.5
1130.6
3,823.1

OneSteel Limited

2,583.5
1302.8
3,886.3

Exxonmobil Australia Pty Ltd

2,578.7
260.2
2,839.0

Peabody Energy Australia Pty Ltd

2,575.8
155.3
2,731.0

HRL Limited

2,474.1
179.2
2,653.3

BM Alliance Coal Operations Pty Ltd

2,469.2
1067.6
3,536.8

Wesfarmers Limited

2,403.6
2760.9
5,164.5

Boral Limited2

2,328.3
546.0
2,874.4

BHP Billiton Aluminium Australia Pty Ltd

2,313.2
351.0
2,664.2

Orica Limited

2,113.6
435.1
2,548.7

Transfield Worley Power Services Pty Ltd

2,052.0
0.0
2,052.0

Alcan Gove Pty Limited

1,987.6
7.8
1,995.4

Centennial Coal Company Limited

1,985.1
239.6
2,224.8

Origin Energy Limited

1,873.4
53.0
1,926.4

Caltex Australia Limited

1,817.6
312.1
2,129.7

Virgin Blue Holdings Ltd

1,730.2
14.3
1,744.5

Conoco Phillips Australia Gas Holdings Pty Ltd

1,574.8
2.7
1,577.5

Burrup Fertilisers Pty Ltd

1,538.9
0.0
1,538.9

BP Regional Australasia Holdings Pty Ltd

1,472.4
477.6
1,950.0

Shell Australia Limited

1,442.5
493.8
1,936.3

AGL Energy Limited1

1,435.8
53.6
1,489.4

Queensland Nickel Pty Ltd

1,248.7
43.7
1,292.4

Rio Doce Australia Pty Limited

1,235.8
101.1
1,336.9

Transfield Services Limited

1,167.0
108.7
1,275.7

Power and Water Corporation

1,127.2
130.5
1,257.7

Energy Developments Limited

1,045.8
2.8
1,048.6

Asciano Limited

1,023.7
108.5
1,132.2

Incitec Pivot Limited1

987.3
173.8
1,161.1

Pechiney Consolidated Australia Pty Limited

983.2
6899.8
7,883.0

BHP Billiton Energy Coal Australia Pty Ltd

873.3
56.0
929.3

Apache Energy Limited

864.4
0.9
865.3

Qenos Holdings Pty Ltd

839.5
351.7
1,191.1

ERM Kwinana Holding Pty Ltd

788.4
0.6
789.0

Gujarat NRE Coking Coal Limited

786.2
48.5
834.7

Transpacific Industries Group Ltd

776.1
43.3
819.3

Queensland Nitrates Pty Ltd

713.0
49.5
762.5

QR Limited

703.6
723.6
1,427.2

TransAlta Energy (Australia) Pty Ltd

692.7
0.1
692.7

Leighton Holdings Limited

684.8
243.5
928.2

Newcrest Mining Limited

662.7
668.8
1,331.4

Iluka Resources Limited

633.8
243.8
877.6

CSR Limited

631.4
431.9
1,063.3

Envestra Limited

607.0
0.0
607.1

Minara Resources Limited

568.4
0.3
568.6

SPI (Australia) Assets Pty Ltd

561.9
282.2
844.0

Tiwest Pty Ltd

559.6
243.1
802.6

Billiton Manganese Australia Pty Ltd

522.2
174.5
696.8

Amcor Limited

510.4
511.5
1,021.9

Owens-Illinois (Australia) Pty Ltd

509.9
314.7
824.7

Aurora Energy Pty Ltd

502.8
92.4
595.2

Wilpinjong Coal Pty Ltd

494.2
22.1
516.3

Axia Energy Australia Pty Ltd

489.0
0.0
489.0

Paper Australia Pty Ltd

481.1
224.1
705.1

Prosafe Production Services (Australia) Pty Ltd

478.2
0.0
478.2

Fortescue Metals Group Ltd

444.7
39.7
484.4

Idemitsu Australia Resources Pty Ltd

439.9
110.3
550.1

Toll Holdings Limited

437.5
95.2
532.7

Ecogen Holdings Pty Ltd

434.5
29.7
464.2

Enhance Place Pty. Limited

417.2
0.0
417.3

Waste Recycling and Processing Corporation

411.6
10.4
421.9

Tarong North Pty Ltd

394.8
3.8
398.6

Arrow Energy Ltd

394.2
40.3
434.6

Nyrstar Australia Pty Ltd

387.9
467.3
855.3

Comgen Australia Pty Ltd

379.9
9.2
389.1

Sembsita Australia Pty. Limited

371.4
23.7
395.1

Hydro Aluminium Kurri Kurri Pty Ltd

366.6
2509.2
2,875.8

Newmont Australia Holdings Pty Ltd

360.0
500.4
860.4

Woolworths Ltd

358.0
2470.5
2,828.4

DBNGP (WA) Transmission Pty Limited

355.7
1.8
357.5

Pratt Consolidated Holdings Pty. Ltd.

353.2
1021.0
1,374.2

Honan Holdings Pty Ltd

342.1
220.5
562.6

Chevron Australia Holdings Pty Ltd

330.1
4.2
334.2

New Hope Corporation Limited

309.5
38.5
347.9

Unimin Asia Pacific Pty Ltd

309.1
195.8
504.9

Penrice Soda Holdings Limited

302.7
219.4
522.1

Macarthur Coal Limited

302.5
60.6
363.1

Whitehaven Coal Limited

301.7
9.6
311.3

APT Pipelines Limited

298.9
97.4
396.3

Brickworks Ltd

293.4
127.3
420.7

Multinet Group Holdings Pty Limited

275.0
2.7
277.7

CH2M Hill Australia Pty Ltd

264.4
0.2
264.6

Norske Skog Industries Australia Limited

263.3
794.3
1,057.6

Yancoal Australia Pty Limited

252.5
76.3
328.8

Kalgoorlie Consolidated Gold Mines Pty Ltd

228.0
319.9
547.9

Brisbane City Council

222.6
76.8
299.4

QMAG Limited

219.5
74.3
293.9

Big Ben Holdings Pty. Limited

216.4
29.6
246.0

Linfox Pty Ltd

215.7
49.0
264.7

Downer EDI Limited

209.0
45.5
254.5

Tiger Airways Australia Pty Limited

206.3
0.0
206.3

Goldfields Power Pty Ltd

204.7
0.0
204.7

Grange Resources Limited

196.4
53.4
249.8

Jellinbah Group Pty Ltd

193.5
7.9
201.4

Barrick (Australia Pacific Holdings) Pty Ltd

190.0
244.7
434.7

Melbourne Water Corporation1

189.5
230.5
420.0

Holcim Participations (Australia) Pty Ltd.

186.7
81.1
267.8

JBS Holdco Australia Pty Ltd

184.6
159.8
344.4

Caledon Coal Pty Limited

182.2
14.5
196.7

Sonoma Mine Management Pty Ltd

181.7
31.7
213.4

New Zealand Milk (Australasia) Pty Ltd

175.8
190.8
366.6

Hanson Australia (Holdings) Proprietary Limited

169.8
61.9
231.7

ICC Holdings Pty Limited

168.8
2.0
170.9

Snowy Hydro Limited

167.9
335.5
503.4

CITIC Pacific Mining Management Pty Ltd

166.9
0.4
167.3

Farstad Shipping (Indian Pacific) Pty Ltd

166.6
0.0
166.6

Devereaux Holdings Pty Ltd

166.2
13.8
180.0

MMG Management Pty Ltd

162.7
276.6
439.3

Felix Resources Limited

162.5
22.1
184.6

Barrick (PD) Australia Limited

161.4
104.4
265.9

Xstrata Coal Queensland Pty Limited

158.5
43.0
201.5

TT-Line Company Pty Ltd

152.8
1.5
154.2

SPI Electricity & Gas Australia Holdings Pty Ltd

151.3
669.0
820.3

International Energy Services Pty Ltd

150.2
2.3
152.5

Koppers Australia Pty Ltd

148.9
35.1
184.0

AngloGold Ashanti Australia Limited

148.8
0.3
149.1

PaperlinX Limited

146.5
42.8
189.3

Murray Goulburn Co-operative Co. Limited

145.8
491.7
637.5

D.M. & M.T. Nolan Pty. Ltd

144.7
3.9
148.6

Auscan Holdings Pty Ltd

144.4
0.1
144.4

PTTEP Australia Perth Pty Ltd

144.1
0.5
144.6

Energex Limited

143.8
1315.3
1,459.1

State Transit Authority of NSW

142.9
10.8
153.7

Cairnton Holdings Limited

141.4
96.0
237.4

Sydney Water Corporation

139.8
313.4
453.2

Roc Oil Company Limited

139.5
0.0
139.5

Peabody (Burton Coal) Pty Ltd

134.8
28.8
163.6

Baiada Pty Limited

134.8
170.3
305.0

BHP Billiton Nickel Operations Pty Ltd

132.1
3.2
135.3

Prime Infrastructure Holdings Limited

131.8
3.9
135.7

A.A. Scott Pty Ltd

129.6
6.2
135.8

Envirogen Pty Ltd

129.4
0.0
129.4

Millennium Inorganic Chemicals Limited

127.0
77.9
204.9

Water Corporation

125.3
458.6
583.9

A.C.N. 098 904 262 Pty Ltd

124.9
0.0
124.9

Jet Systems Pty Ltd

120.7
2.0
122.7

Kimberly Clark Pacific Holdings Pty Ltd

119.5
250.6
370.1

Teekay Holdings Australia Pty Ltd

117.1
1.4
118.4

Mount Gibson Iron Limited

110.9
0.7
111.7

A J Bush & Sons Pty Ltd

109.0
19.1
128.1

Lion Nathan National Foods Pty Ltd

104.0
288.0
391.9

Isaac Plains Coal Management Pty Ltd

101.8
11.6
113.3

Mitchell Corp Australia Pty Ltd

100.4
1.0
101.4

Food Investments P/L

99.8
196.1
295.8

Ergon Energy Corporation Limited

97.6
831.8
929.4

Gold Fields Australia Pty Ltd

97.6
195.5
293.1

OZ Minerals Limited

97.3
181.9
279.1

The Maddingley Mine Trust

96.4
0.4
96.8

BGC (Australia) Pty Ltd

96.0
65.1
161.1

Donaldson Coal Pty Limited

94.1
12.2
106.4

Building Supplies Group Holding Pty Ltd

91.7
320.2
411.9

Coalpac Pty Ltd

91.0
2.0
93.1

Silk Logistics Group Holdings Pty Limited

90.5
0.0
90.5

HCPH Holdings Pty Limited

90.1
39.6
129.7

Australian Postal Corporation

88.3
221.7
310.0

Rail Corporation New South Wales

86.3
638.5
724.7

Byrns Smith Unit Trust

84.1
7.8
91.9

Aditya Birla Minerals Ltd

83.8
26.6
110.3

Fletcher Building (Australia) Pty Ltd

81.8
247.9
329.8

A.C.N. 137 191 023 Pty Ltd

81.0
69.5
150.5

St Barbara Limited

80.3
54.0
134.3

V/Line Corporation

80.2
12.0
92.2

Simplot Australia (Holdings) Pty Limited

79.4
51.9
131.3

Foster's Group Limited

78.2
155.7
233.9

Fulton Hogan Australia Pty/Ltd

76.0
16.5
92.5

Goodman Fielder Limited

75.6
93.2
168.8

Inghams Enterprises Pty Limited

71.8
213.8
285.6

CEVA Pty Ltd

67.6
21.3
88.8

Valemus Australia Pty Ltd1

64.2
65.6
129.8

Cargill Australia Limited

59.9
47.5
107.4

Country Energy

59.0
871.9
930.9

ACTEW Corporation Ltd1

58.8
160.2
219.0

Telstra Corporation Limited

57.2
1382.6
1,439.9

South Australian Water Corporation

57.0
215.7
272.8

Veolia Transport Australasia Pty Ltd

57.0
204.7
261.7

Nippon Meat Packers Australia Pty Ltd

56.1
57.1
113.3

Coca-Cola Amatil Limited

54.6
130.8
185.4

Graincorp Limited

51.3
133.8
185.0

SCA Tissue Australia Pty Limited

50.1
176.4
226.6

Cristal Australia Pty Ltd

49.3
53.4
102.7

Thales Australia Holdings Pty Ltd

45.4
47.2
92.6

Heinz Watties Pty Ltd

44.4
45.6
90.0

Toyota Motor Corporation Australia Ltd.

42.1
128.1
170.3

Kagara Ltd

41.4
48.7
90.2

Bega Cheese Limited

41.3
94.9
136.2

Nestle Australia Ltd

39.5
168.7
208.2

ALDI Stores (A Limited Partnership)

37.8
135.2
173.0

Cadbury Australia Limited

35.4
56.6
92.0

Oceanic Coal Australia Limited

35.4
0.3
35.6

Hunter Water Corporation

34.8
66.1
100.9

Boeing Australia Holdings Proprietary Limited

34.5
54.8
89.3

McCain Foods (Aust) Pty Ltd

34.1
79.8
113.9

Ford Motor Company of Australia Limited

33.8
201.2
235.1

Norton Gold Fields Limited

33.4
71.0
104.3

The Trustee for Costa's Unit Trust

33.2
65.6
98.8

Gladstone Ports Corporation Limited

33.1
71.7
104.7

General Motors Australia Ltd

32.4
118.5
150.8

Coogee Chemicals Pty Ltd

32.2
119.5
151.7

Mars Australia Pty Ltd

32.2
96.6
128.7

Crown Limited

31.4
144.1
175.5

Silicon Metal Company of Australia Pty Ltd

31.2
319.3
350.4

Bradken Limited

29.8
89.7
119.5

EnergyAustralia1

29.8
1247.9
1,277.7

Northgate Australian Ventures Corp Pty Ltd

29.7
198.5
228.2

SP Australia Networks (Transmission) Ltd

29.6
1522.5
1,552.1

Arnotts Biscuits Holdings Pty Ltd

29.0
62.0
91.0

BOC Limited

28.4
640.6
669.0

Harvey Norman Holdings Limited

26.1
153.9
180.0

Commonwealth Bank of Australia

25.1
407.6
432.6

Metropolitan Health Service

24.5
126.7
151.1

Lend Lease Corporation Limited

23.7
118.7
142.4

James Hardie Austgroup Pty Ltd

23.2
69.3
92.5

Parmalat Australia Ltd

22.5
80.9
103.4

MML Holdings Pty Ltd

22.3
88.5
110.8

Electricity Networks Corporation1

22.2
897.5
919.6

PMP Limited

20.4
94.3
114.7

Integral Energy Australia

19.8
672.0
691.9

CHEDHA Holdings Pty Limited

19.2
1326.6
1,345.9

Stockland Corporation Ltd

19.1
128.8
147.9

LGL Australian Holdings Pty Ltd

18.7
97.6
116.3

Doral Mineral Industries Limited

18.5
69.8
88.3

Monash University

18.0
120.9
138.9

AAPC Limited

17.7
174.8
192.6

GPT Management Holdings Ltd

17.3
161.6
178.9

Commonwealth Scientific and Industrial Research

16.4
114.8
131.1

IPMG Pty Limited

15.7
83.7
99.5

Crane Group Limited

15.7
98.9
114.6

TransGrid

15.3
2045.8
2,061.1

Resolute Mining Limited

15.0
105.7
120.8

Ramsay Health Care Limited

14.9
151.4
166.3

The Uniting Church in Australia Property Trust (Q)

14.8
84.3
99.0

John Swire & Sons Pty Ltd

14.8
85.7
100.4

Holiday Inns Holdings (Australia) Pty Ltd

14.2
97.4
111.6

Competitive Foods Australia Pty Ltd

13.7
128.5
142.2

University of Melbourne

13.4
122.1
135.5

Sun Metals Holdings Limited

13.3
883.7
897.0

ETSA Utilities

12.8
533.8
546.6

Mirvac Limited

12.5
234.3
246.7

Healthscope Limited

11.4
99.9
111.3

Tabcorp Holdings Limited

9.8
141.8
151.6

National Australia Bank Limited

9.6
148.7
158.3

Westfield Holdings Limited

9.5
329.5
339.0

Perilya Limited

9.4
110.3
119.7

Public Transport Authority of Western Australia

9.3
98.9
108.1

St Vincent's Health Australia Ltd

9.2
116.2
125.4

Salvage Pty Ltd

8.7
173.5
182.3

Queensland Electricity Transmission Corporation Limited

8.3
1688.5
1,696.8

LyondellBasell Australia (Holdings) Pty Ltd

8.1
137.0
145.0

Dexus Holdings Pty Limited

7.9
133.8
141.7

Westpac Banking Corporation

7.4
186.9
194.3

AMP Limited

7.4
173.1
180.5

Fairfax Media Limited

7.2
90.0
97.2

Australia and New Zealand Banking Group Ltd

7.1
160.0
167.2

United Energy Distribution Holdings Pty Limited

6.6
603.2
609.8

News Australia Holdings Pty Limited

6.2
121.9
128.1

Macquarie Group Limited

6.0
92.4
98.3

ISPT Pty Ltd

5.1
94.0
99.1

David Jones Limited

4.9
104.4
109.3

Southern Cross Airports Corporation Holdings Ltd

4.3
88.7
92.9

Air Liquide Australia Limited

4.0
291.5
295.5

Metro Trains Melbourne Pty Ltd

3.7
281.6
285.3

The University of Queensland

3.5
123.7
127.2

Centro Properties Limited

2.9
151.9
154.8

McDonald's Australia Ltd

2.9
129.0
131.9

Myer Holdings Limited

2.7
223.7
226.3

SunWater

2.6
160.7
163.4

QIC Limited

2.6
108.5
111.1

Frequency Infrastructure Australia Holdings Pty Ltd

1.9
162.1
164.0

ElectraNet Pty Ltd

1.6
240.7
242.3

IBM A/NZ Holdings Pty Limited

1.2
98.7
99.9

Port Waratah Coal Services Limited

1.0
121.7
122.7

Amalgamated Holdings Limited

0.4
145.7
146.1

Vodafone Hutchison Australia Pty Ltd

0.1
112.1
112.1

Global Switch Australia Pty Limited

-
101.4
101.4

 


Last reviewed 18 July, 2011 by the Parliamentary Library Web Manager

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