Filing an Emissions Return

Post-1989 Participant

Who can file an emissions return?

An emissions return may be filed by, or on behalf of, persons who have previously been registered as a post-1989 Participant in the ETS (Forestry)

When can an emissions return be filed?

Once a person has been registered as a post-1989 Participant in the ETS an emissions return may be filed (between 1 January and 31 March each year)
A maximum of one emissions return may be filed before 31 March in each calendar year
Generally it is completely voluntary whether or not a Participant files an emissions return each year
However there are some specific circumstances in which an emissions return must be filed. For example:

by all Participants as at 31 December 2012,
when post-1989 forest land is withdrawn from the ETS,
and when there is a change of Participant due to expiry of a registered forestry right, registered lease or Crown conservation contract

The person completing the emissions return form will need:

To have read A Guide to Forestry in The Emissions Trading Scheme
To have read the Lookup Table Guide for information and guidance on how to calculate the net change in carbon stocks for each Carbon Accounting Area (CAA) you wish to include in the emissions return
To have read (and to utilise for calculations) the Climate Change (Forestry Sector) Regulations 2008, schedule 6, Tables of carbon stock per hectare for post-1989 forest land
The Carbon Accounting Area (CAA) reference numbers previously registered for the post-1989 Participant
An NZEUR Holding Account number (which must be in the same name as the registered post-1989 Participant)
Full contact details in case we need to speak to you
Credit card details (or cheque) to pay the emissions return filing fee

Pre-1990 Participant

Who must file an emissions return?

An emissions return must be filed by, or on behalf of, a person who has undertaken deforestation of pre-1990 forest land since 1 January 2008. Usually, they would have first notified MAF that they had undertaken the deforestation and MAF would have arranged for them to be registered as a mandatory ETS participant.

Notify Deforestation

When must an emissions return be filed?

For deforestation undertaken between 1 January 2008 and 31 December 2009, a pre-1990 participant must submit an emissions return between 1 January 2010 and 31 March 2010.

For deforestation undertaken during 2010, a pre-1990 participant must submit an emissions return between 1 January 2011 and 31 March 2011.

When must NZUs be surrendered?

A pre-1990 participant who has deforested between 1 January 2008 and 31 December 2010 must surrender between 1 January 2011 and 30 April 2011 sufficient NZUs to meet the deforestation liability quantified in their emissions return.

What is needed to file an emissions return?

The person completing the emissions return form will need:

To have notified MAF that you have become a Participant in the ETS.
An NZEUR Holding Account number.
To have read A Guide to Forestry in The Emissions Trading Scheme.
To have read the Lookup Table Guide for information and guidance on how to calculate the emissions liability associated with deforestation included in the emissions return.
To have read (and to utilise for calculations) the Climate Change (Forestry Sector) Regulations 2008, Schedule 4, Tables of carbon stock per hectare for pre-1990 forest land.
Full contact details in case we need to speak to you.

For more information refer to

View the tax treatment of New Zealand Units here.

View forms and ETS transactions.

Contact for Enquiries

Emissions Trading Scheme
Ministry of Agriculture and Forestry
PO Box 1127
Wellington

Or call us on 0800 CLIMATE (254 628)