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The CER published the first stage of the liable entities public information database, a list of 248 companies and city councils which the CER believed would be liable to pay $23 for each tonne of CO2 they emit from July 1.
The entities account for around 70% of emissions covered by the regime.
"We've written to around 330 entities advising we believe they are likely to be liable entities for the 2012-13 financial year," CER chair Chloe Munro said in a statement.
"These entities account for over 95% of emissions covered by the carbon pricing mechanism."
The list of liable emitters includes Alcoa, BHP Billiton, BlueScope Steel, Orica, Brisbane City Council, Caltex, Crown, Kimberly-Clarke, Mobil, Newcrest Mining, OneSteel, Rio Tinto, Shell Refining, Snowy Hydro, Toyota, Wagga Wagga City Council and Woodside.
In the second phase (June 2012), the CER will add landfill operator entities it has reasonable grounds to believe will be liable entities for 2012-13.
As many of the entities do not report under the National Greenhouse and Energy Reporting Act 2007 and are not required to register until May 2013, some may not be included in the initial list in the LEPID.
In the third phase (July 2012), the CER will add others it has reasonable grounds to believe will be liable entities for 2012-13 comprising:
- Persons who have had applications under the obligation transfer number, liability transfer certificate and joint venture provisions approved by the CER
- Persons who have responded to the notification they will be on the LEPID and are determined by the CER to be liable entities
- Other persons as they are identified by the CER.
Climate Change Minister Greg Combet said he was now "confident" the final figure would actually be less than 500.
"We would anticipate that by July 1 with the commencement of the scheme, of course, the vast majority of the entities will be identified and that will certainly cover the vast majority of emissions," he told reporters in Canberra.
"I think we'll come in underneath 500 but it's a matter for the regulator to finally determine."
The carbon tax will be paid by facilities that emit more than 25,000 tonnes of carbon emissions each year.
The tax will transform into an emissions trading scheme in mid-2015.
This article first appeared in BEN Global
