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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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