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| Year | Emissions | Baseline | Gap | ACCUs | SMCs | Compliance |
|---|---|---|---|---|---|---|
| 24–25 | 170 t | 100 kt | -100 kt | — | — | Under baseline |
Gibson Island is a fertiliser manufacturing facility operated by Incitec Pivot Limited in QLD. Like all covered facilities, ammonia and fertiliser production is energy and emissions-intensive. Under Australia's Safeguard Mechanism, Gibson Island must keep its annual emissions below a stepping-down baseline — or purchase carbon credits to cover any overage.
In 2023–24, Gibson Island came in under its baseline — reporting emissions of 170 t against an obligation of 100 kt, a surplus of 100 kt. Facilities that come in under baseline can generate Safeguard Mechanism Credits (SMCs), which can be sold to facilities that need to cover an overage.
Across the fertiliser manufacturing sector, 2 of 4 covered facilities reported emissions above their baseline in 2023–24. The table below compares Gibson Island with other fertiliser manufacturing facilities covered by the Safeguard Mechanism.
| Facility | Operator | State | Emissions | vs Baseline | Compliance |
|---|---|---|---|---|---|
| Phosphate Hill | Incitec Pivot Limited | QLD | 423 kt | +25 kt | SMC buyer |
| YPF AMMONIA PLANT | Yara Pilbara Fertilisers Pty Ltd | WA | 1.37 Mt | +10 kt | ACCU buyer |
| CSBP Kwinana Facility | CSBP Limited | WA | 672 kt | -63 kt | Under baseline |
| Gibson Island | Incitec Pivot Limited | QLD | 170 t | -100 kt | Under baseline |