The Morrison government argues every single World Heritage site can be considered in danger from climate change, and the Great Barrier Reef shouldn't be singled out for a UNESCO status downgrade.
Australia has sent the World Heritage Centre an updated report on action to protect the reef, highlighting a $1 billion funding injection announced days out from Tuesday's deadline.
The report is part of Australia's ongoing effort to keep the reef off UNESCO's list of sites considered in danger, despite a draft recommendation its status should be downgraded.
The government has used the report, released on Thursday, to argue every World Heritage site could theoretically meet the criteria for an in-danger listing because of climate change.
"(The listing) is less instructive where the ongoing impacts of a threat are beyond the control of any individual state party to address, and where changes to the (outstanding universal value) of a property as a result of climate change will continue for many decades," the report said.
"For climate-impacted properties, there may be no prospect of removal from the list regardless of the level of investment or the extent of the program of corrective measures implemented by any individual state party."
Prime Minister Scott Morrison and Environment Minister Sussan Ley wrote to the World Heritage Centre's director Lazare Eloundou Assomo to highlight investments to protect the reef.
The government also reiterated an invitation to host a reactive monitoring mission by UNESCO.
"Reefs around the world are under pressure from warming oceans and in the face of that the Morrison government's leadership in reef management and reef science is second to none," Ms Ley said.
A decision about listing the reef as in danger is due in 2023 after Australia last year took diplomats on a diving trip in a bid to convince countries to vote against the draft recommendation.
The Morrison government's efforts to address climate change are widely considered inadequate on the global stage after it refused to boost its 2030 emissions reduction target.
It used the report to stress UNESCO member countries had a collective responsibility to address climate threats to World Heritage sites.
