Not financial advice. This page provides general information about ACCUs for educational purposes only. Nothing here constitutes financial product advice. Pryleaf Pty Ltd does not hold an Australian Financial Services Licence (AFSL) and is not authorised to provide financial product advice. Before entering into any agreement to sell or transfer ACCUs, you should obtain independent legal and financial advice from a licensed adviser.

Selling ACCUs

What happens after the CER issues your credits

Once ACCUs are in your ANREU account, what you do with them is entirely your decision. This page explains how the ACCU market generally works — who buys credits, how transfers happen, and what kinds of arrangements project holders typically use.

What an ACCU is

A statutory unit representing one tonne of abatement

An Australian Carbon Credit Unit (ACCU) is a unit created under the Australian Carbon Credit Units Act 2011 (Cth). Each unit represents one tonne of CO₂ equivalent stored or avoided and is registered in the Australian National Registry of Emissions Units (ANREU), administered by the Clean Energy Regulator.

ACCUs are not shares or managed investment scheme interests. They are statutory units created by Commonwealth legislation. Whether a particular transaction involving ACCUs constitutes dealing in a financial product under the Corporations Act 2001 (Cth) depends on the specific facts and circumstances — this is a legal question that has been subject to regulatory guidance and is evolving.

Issued after each accepted report

ACCUs are deposited into your ANREU account after the CER accepts your Offsets Report. They do not expire.

Registered in ANREU

ANREU is the national registry operated by the CER. You need an ANREU account as a project proponent. Transfers between accounts are recorded in the registry.

Evolving regulatory environment

The classification of ACCU market activities under financial services law is an area of ongoing regulatory development. Get legal advice before arranging any brokered or advised sale.

Who buys ACCUs

The market for Australian carbon credits

There are broadly two markets for ACCUs: the voluntary market (buyers choosing to offset) and the compliance market (buyers legally required to offset). Both markets are active, though pricing and accessibility differ.

Corporations with net-zero commitments

Large Australian corporations use ACCUs to offset residual emissions as part of voluntary net-zero commitments. This is the largest segment of voluntary demand. Buyers are typically large ASX-listed companies in carbon-intensive sectors.

Safeguard Mechanism liable facilities

Facilities that emit above their Safeguard Mechanism baseline must either reduce emissions or surrender eligible offsets. ACCUs are one of the accepted instruments. This is mandatory rather than voluntary demand.

Government (ERF contracts)

The CER has historically purchased ACCUs through Emissions Reduction Fund auction contracts. Under a contract, you commit to delivering ACCUs at an agreed price over the contract term. New ERF auction rounds are infrequent — check the CER website for current status.

Intermediaries and brokers

Carbon brokers and traders buy ACCUs to on-sell to end buyers. Some offer forward purchase agreements before your credits are issued. Terms vary significantly — get independent legal advice before entering any forward contract.

How transfers work

The mechanics of selling your ACCUs

  1. ACCUs arrive in your ANREU account

    After the CER accepts your Offsets Report, ACCUs are deposited automatically. No action required on your part — Pryleaf's submission triggers this.

  2. You agree terms with a buyer

    This is entirely outside Pryleaf's scope. Negotiate directly or through a broker. The price, volume, and timing are a commercial matter between you and the buyer.

  3. Initiate the transfer in ANREU

    Log into your ANREU account and initiate a transfer to the buyer's ANREU account. The CER processes transfers. There is no fee for the transfer itself.

  4. Retirement or on-sale by buyer

    The buyer will either retire the ACCUs (permanently cancelling them to claim the offset) or on-sell them to another party. Once retired, ACCUs cannot be reused.

Types of arrangements

Common ways project holders sell credits

These descriptions are general in nature. The legal and financial implications of each arrangement differ significantly. Independent advice is important before committing to any of them.

Spot sale

You sell ACCUs you already hold at the current market price. Straightforward — you agree a price, transfer the units, receive payment. No ongoing commitment.

Forward contract

You agree to deliver ACCUs at a future date at a fixed price, before they are issued. This provides price certainty but creates a delivery obligation — you must generate the ACCUs by the contracted date. These arrangements typically require careful legal documentation.

ERF government contract

Under a Carbon Abatement Contract with the CER, you deliver ACCUs to the government at a fixed contract price over the contract term. Contracts are awarded through auction. Check the CER's ERF auction schedule for current opportunities.

What Pryleaf does and doesn't do

We handle compliance. Not the commercial side.

Pryleaf's role is to get ACCUs issued. We automate the compliance workflow — field data capture, forage data, carbon model runs, report generation, CER submission — so your credits are issued accurately and on time.

What happens to those credits after issuance is your decision. We do not introduce buyers, do not broker sales, and are not party to any ACCU transaction. Your ANREU account is yours.

Pryleaf charges a performance fee calculated on ACCUs issued — not on the sale price. We invoice you separately. We are not involved in any credit transaction.

What Pryleaf does

  • Automates your compliance workflow
  • Gets your ACCUs issued by the CER
  • Charges a fee on ACCUs issued
  • Provides your audit trail and records

What Pryleaf doesn't do

  • Provide financial product advice
  • Intermediate or broker ACCU sales
  • Hold or transfer your ACCUs
  • Recommend buyers or prices
  • Enter into ACCU purchase agreements

Need help getting your ACCUs issued first?

Before you can sell ACCUs, you need to generate them. Pryleaf handles every step of the compliance workflow that gets them issued.