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Emissions returns due 30 June 2023
Emissions returns for post-1989 forest land are due by 30 June 2023.
If you are using the ETS online system, Tupu-ake, to calculate your emissions return, you must update some information then tell the system to perform the calculations for your return. The deadline for completing this step is 23 June 2023.
Find out more about submitting emissions returns using Tupu-ake
About mandatory emissions return periods (MERPs)
Mandatory emissions return periods (MERPs) are periods of time set in the ETS legislation. MERPs provide the framework for submitting regular reporting about the carbon in post-1989 forest land. If you have post-1989 forest land in the ETS, you:
- must submit an emissions return after the end of each MERP
- have the option to submit provisional emissions returns during MERPs.
On this web page, we explain when and how to submit these emissions returns.
More about emissions returns for forest land in general
Other emissions returns submitted when certain situations change
Emissions returns due at the end of MERPs
If you are registered in the ETS with post-1989 forest land at the end of a MERP, you must submit an emissions return.
You may have previously known this kind of emissions return as a “mandatory emissions return (MER)”. It’s also known as a “final emissions return” in the ETS legislation.
The units received or to be surrendered for each MERP will be based on the changes in forest carbon reported in your emissions return for that MERP. You cannot claim units for previous MERPs.
How to submit an emissions return after the end of a MERP
Dates for when to submit emissions returns due at the end of mandatory emissions returns periods
Period covered by MERP |
When to submit an emissions return |
---|---|
2018–2022 (5 years) |
1 January to 30 June 2023 |
2023–2025 (3 years)* |
1 January to 30 June 2026 |
2026–2030 (5 years) |
1 January to 30 June 2031 |
* The 2023–2025 MERP is 3 years long, but generally MERPs cover 5 years. |
Provisional emissions returns submitted during MERPs
You can submit emissions returns during a MERP after the end of each calendar year. This is optional.
This type of return was previously known as a "voluntary emissions return (VER)". From 1 January 2023, it will be known as a "provisional emissions return".
Provisional emissions returns are submitted by 1 July in the year following the year that the return ends.
You cannot submit a provisional emissions return at the end of a MERP.
How to submit a provisional emissions return during a MERP
One-off emissions return when moving from stock change accounting to averaging accounting
If your post-1989 forest land entered the ETS from 1 January 2019 to 31 December 2022, you’ll be registered automatically under stock change accounting. Stock change accounting is how the units for the carbon on your land are calculated. This means that as your forest grows and is harvested, you’ll earn and surrender units.
In 2023, a new carbon accounting approach called averaging accounting will be available for this land. Averaging accounting means you’ll earn units differently. You’ll only earn units for your forest land until it reaches an average age, from:
- when it was first established, if established during the MERP, or
- from the beginning of the MERP, if the forest was established before the MERP began.
Find out more about accounting for carbon in the ETS
In early 2023, you’ll have a one-off opportunity to move to averaging accounting for your post-1989 forest land. This only applies to the areas of land (known as carbon accounting areas) that entered the ETS from 2019 to 2022. You can choose to move some or all of this land to averaging accounting.
If you decide to do this, you must tell us by 30 June 2023. You must first apply to change to averaging accounting for those areas of forest land. Once this is confirmed, you’ll submit a one-off emissions return for the land for the 2018–2022 MERP. You’ll use averaging accounting to calculate the carbon in this emissions return.
The application form to move to averaging accounting is now available.
Read more about changing to averaging accounting or apply to change
Find out more about the differences between calculations for stock change and averaging accounting
The emissions returns to submit in 2023 for the 2018-2022 MERP will depend on what land you have in the ETS. Use this table to help you.
Post-1989 forest land in the ETS |
What to submit at the end of the 2018–2023 MERP |
---|---|
All of your land entered the ETS in 2019 to 2022. All areas will use average accounting from 2023 onwards. You have no other post-1989 forest land in the ETS. |
|
Some of your land will move to averaging accounting. Some will remain as stock change accounting. |
|
No land moving to averaging accounting. |
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How to submit emissions returns during and following MERPs
Use the ETS online system, Tupu-ake to submit:
- an emissions return at the end of a MERP
- a provisional emissions return during a MERP.
Your emissions return must include information about how the amount of carbon in your post-1989 forest land changed over the time covered by the return. You’ll report on this for each carbon accounting area in your forest land.
When you submit your emissions return using the online system, Tupu-ake, you’ll have 2 options for completing the calculations for the change in carbon in your forest.
Use Tupu-ake to calculate your emissions return
Tupu-ake can calculate your emissions return, based on the information in the system. This calculation is also known as an “input return”. If you are using Tupu-ake for these calculations, you must update your forest information in the system, to identify and map areas of harvested or newly planted forest. You’ll then tell the system to perform the calculations for your return. This will take a few minutes.
The deadline for completing this is 7 days before the deadline for submitting your emissions return. If you miss this deadline, you’ll complete your calculations outside of the system.
Calculate your emissions return and upload the calculations
Using the calculations generated by Tupu-ake is optional. You can choose to complete the calculations for your emissions return outside the system. You’ll upload these calculations to Tupu-ake when you submit your emissions return.
Find out more about calculating forest carbon for emissions returns
Note: From 1 January 2023 onwards, post-1989 forest land can be registered as standard forestry or permanent forestry. For the 2023-2025 MERP onwards, if you have both standard and permanent forestry in the ETS, you’ll submit separate emissions returns for these.
Find out more about the differences between standard and permanent forestry
Calculating your end-of-MERP emissions return when you submitted provisional or other emissions returns during the MERP
Make sure you don’t report the changes in carbon in your forest for the same area twice. When preparing your end-of-MERP emissions return, you must take into account for each carbon accounting area:
- any emissions returns processed during the MERP
- any units earned or paid (surrendered) during the MERP.
Emissions returns processed during the MERP include:
- provisional emissions returns
- other emissions returns where you have already reported forest carbon changes, for example, after removing a part of a carbon accounting area from the ETS.
If you submitted provisional (voluntary) emissions returns during a MERP
If you submitted 1 or more provisional emissions returns during a MERP, you must take these into account when you submit your emissions return at the end of the MERP. Before 2023, provisional emissions returns were known as voluntary emissions returns or VERs. This applies to VERs too.
If you are calculating emissions returns for the end of a MERP outside of our ETS online system, Tupu-ake, you should:
- calculate and provide the carbon changes in the forest for the whole MERP
- calculate the units you’ll receive or have to pay (surrender) for the whole MERP
- take into account any units you received or paid for provisional/voluntary) returns during the MERP.
This means:
- if you earned units after submitting provisional/voluntary returns, you’ll subtract these from the units calculated for the whole MERP
- if you paid units after submitting provisional/voluntary returns, you’ll add these to the units calculated for the whole MERP.
If you registered, established, added or removed forest land during a MERP
Carbon accounting areas within your emissions return may have different start dates for their return periods. The end date will always be the same - the end of the MERP. (Carbon accounting areas are chosen when the land enters the ETS).
Use this table to work out what to include in your emissions return if you:
- registered in the ETS
- added more land partway through a MERP
- removed land from the ETS.
What your end-of-MERP emissions return will cover if you registered in the ETS partway through a MERP, or added or removed land
Situation |
What to report in your emissions return |
---|---|
The forest land was established before the start of the current MERP, and you owned the forest during this time. |
The carbon change reported for this land in your emissions return will start at the beginning of the MERP and will be for the whole period. |
The forest land was first established during the MERP. This applies to both newly planted and regenerating forest species. |
Your emissions return will cover from the date you reported that the new forest was established through until the end of the MERP. |
The responsibility for the land in the ETS was transferred to you. For example, this could be though selling, an inheritance, or a change in a registered forestry right or registered lease. |
Your emissions return will cover from the date ETS responsibility transferred to you until the end of the MERP. The transfer date is the date the transaction is registered on the land title. |
You removed a part of a carbon accounting area from the ETS. |
For the land remaining in the ETS, you will report on the carbon change from the day after the other land was removed until the end of the MERP. |
You removed a whole carbon accounting area from the ETS. |
You won’t include this carbon accounting area in your end-of-MERP emissions return. |
Submitting your emissions return for the 2018-2022 mandatory emissions returns period between 1 January 2023 and by 30 June 2023
You can now complete your emissions return in Tupu-ake, the new online system. You can also use Tupu-ake to complete the calculations for your emissions return (input return).
For any areas you want to change to averaging accounting, you’ll have to get the change confirmed first. Then you’ll be able to submit your emissions return in Tupu-ake.