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Some CCEs won’t meet the requirements to become a reporting entity. If they wish to participate in the scheme, they can volunteer to become a reporting entity.

Volunteer reporting entities will:

  • apply via the reporting portal
  • continue to be reporting entities until they apply to cease to be a reporting entity
  • have the same obligations as other reporting entities

It is planned that other types of entities (i.e. non-CCEs) will also be able to volunteer to be part of the scheme by way of an agreement with the Australian Government. Further detail on the proposed agreement to enable the participation of these types of volunteers is expected to be available in mid-2021.