Transport covers emissions associated with most forms of transport. Exclusions are consistent with those outlined in the GPC reporting format, such as transport within industrial facilities. A spatial scaling factor compliant with the GPC has been developed using vehicle registration data by vehicle type, from the state to the municipal level. Each vehicle type is assigned a fuel type. State fuel sales data for diesel, petrol and LPG is then allocated to the appropriate vehicle type and scaled to the municipal level using the spatial scaling factor. Petrol vehicles are assigned to the residential subsector whilst diesel and LPG vehicles are assigned to the commercial sector. If required, the data is scaled temporally to align with the profile year. Residential fuel consumption is scaled temporally using regressions developed from municipal-level population data. Commercial fuel consumption is scaled temporally using regressions developed from municipal-level jobs data. National-level emissions factors are applied. This method uses data including fuel consumption by volume, state and vehicle type; vehicles registered by municipality, year and vehicle type.