The Morrison government insists it has reduced 2005 level emissions by 19 per cent, putting it on track for its 2030 goal.

That target is for a reduction of 26 to 28 per cent on 2005 levels by 2030.

But left-leaning think-tank The Australia Institute says the government is incorrect.

It has analysed government figures and taken out areas where it says reductions have not been caused by climate policy.

That includes land use, the effect of drought on agricultural emissions and the coronavirus pandemic's impact on transport.

The Australia Institute says emissions have instead risen by seven per cent since 2005.

"The Australian government is increasingly relying on accounting tricks that superficially demonstrate a solid performance on climate action," spokesman Richie Merzian said.

"By contrast, key allies like the United Kingdom and United States have decreased their net emissions and are exercising real credible climate leadership.

"The harsh truth is that the Australian economy has not decarbonised over the last 15 years."

The government is internally divided on a target of net zero emissions by 2050.

Instead, Prime Minister Scott Morrison says he wants to achieve net zero emissions "as soon as possible" and "preferably" by 2050.

All states and territories have set a target of net zero emissions by 2050.

Australian Associated Press