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- "The science of tax design?”: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS)
"The science of tax design?”: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS)
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Publication date: 01 Nov 09
Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
Abstract:
The legislation to give effect to Australia’s Carbon Pollution Reduction Scheme (CPRS) from the year beginning 1 July 2011 was introduced into the House of Representatives on 14 May 2009 and was defeated in the Senate on 13 August 2009. The CPRS was based upon a White Paper: Carbon Pollution Reduction Scheme: Australia’s Low Pollution Future on 15 December 2008. The paper, which followed on the Green Paper released on 16 July 2008, outlines the final design of the CPRS and the medium-term target range for reducing carbon pollution. In the tax context very little has changed from scheme outlined in the July Green Paper, despite extensive consultation with the tax profession.
Author profiles:
Brett Bondfield CTA
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney.
Current at 01 July 2011
Click here to expand/collapse more articles by Brett BONDFIELD.
Prof
Michael Dirkis CTA
Michael Dirkis is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010.
Current at 29 October 2012
- The residence of companies and trusts revisited paper - 17-October-2012
- Cataloguing international tax reform 12 years on - 01-February-2012
- Ahead of “two days in October”: Reviewing the status of the recommendations of Australia’s future tax system review - 01-September-2011
- Getting your practice ready for the new Tax Agent regulatory scheme paper - 17-November-2009
- Taxing beyond Australia’s horizon: the section 23AG changes - 01-September-2009
- Revealing Australia’s carbon pollution reduction scheme - 01-August-2009
- Déjà vu: The tax aspects of the CPRS White Paper - 01-February-2009
- Cover: Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme - 01-November-2008
- CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper - 01-August-2008
- Keeping ahead in the developments of climate change - 01-June-2008
- Selected aspects of Australia's emerging "model" double taxation treaty. - 01-February-2008
- Engaging with our region: AOTCA and SGATAR - 01-February-2008
- Senior Tax Counsel: Update on the tax consultative agenda - 01-August-2007
- Ripe for reform: Australia's domestic source rules - 01-April-2007
- Selected aspects of source and residency in the new millennium paper - 16-March-2007
- Cataloguing Business Tax Reform Seven Years On - 01-September-2006
- At The Extremes of a Good Tax Policy Process - 20-July-2006
- Relationship matters – Leading the Australian Tax Office - 01-May-2006
- Senior Tax Counsel's Report: More than initials - FBT, FTB, TOFA, JCPAA, and other tax developments - 01-April-2006
- Editorial Message: Pinning down elusive simplicity - 01-February-2006
- The same old same old: Corporate residency after RITA - 01-January-2006
- Senior Tax Counsel's Report - 01-November-2005
- At the extremes of a - 16-August-2005
- Tax Counsel's Report - 01-August-2005
- Dealing with government, Treasury and the ATO - a three ringed circus? paper - 19-May-2005
- Senior Tax Counsel's report - 01-May-2005
- Senior Tax Counsel's Report - 01-April-2005
- Tax Director's Report - 01-October-2004
- Tax Director's Report - 01-August-2004
- Tax Director's Report - 01-June-2004
- Standing on the outside [not] looking in: International taxation reform outside RITA - 01-June-2004
- The RBT ANTS Bite: Small Business the First Casualty - 01-April-2004
- Overview of Australian Tax Reform - 27-February-2004
- The Nuts and Bolts of Value Shifting - 01-April-2003
- Fixing your tax problem: where to go for what and why? seminar paper - 29-March-2003
- Value Shifting seminar paper - 28-February-2003
- Review of developments - 12-December-2002
- Reviewing the "Review of International Taxation Arrangements" - 14-October-2002
- Reviewing an international tax review - 01-October-2002
- Observations on the Development of Australia's Income Tax Policy and Income Tax Law - 01-October-2002
- Evaluating the new general value shifting regime - 29-August-2002
- Self Assessment: Time for a Change - 01-March-2002
- Where we were; Where we are; Where we want to be: a review of Australia's residency rules. - 01-October-2001
- Simplified Tax System - 18-May-2001
- The BAS Changes: A failure in consultation or a failure to listen? - 01-March-2001
- The BAS Changes: They promised it would be easy - 01-March-2001
- Selected Aspects of the Proposed Entity Tax - 17-February-2001
- Taxation Reform for Small Business - 20-October-2000
- The Ralph Report: a step closer, a step farther away - 01-November-1999
- A step closer, a step farther away - 01-October-1999
- Administrative reform proposed for the ATO - 01-September-1999
- Administrative policy: why the ATO needs formal advisory boards - 01-September-1999
- I ATO, therefore I am: a question of existence, boards and statements of principle - 01-August-1999
- Taxation ruling TR 1999/5: the dangers of retrospectivity - 01-June-1999
- The 1997 Tax Act: old chassis, new shell - 01-August-1997
- Australia: tinkering at the edges: recent changes to the foreign source income regime - 01-July-1997
- Accidents of history - Australia's residency rules for individuals - 01-June-1997
- Recent developments: child maintenance trusts| recent changes to the taxation of minors - 06-November-1996
- The income tax simplification experience to date - 01-February-1996
- Foreign income: a FIF tale. Summary - 01-October-1993
- Foreign income: a FIF tale. Part 2: the sting in a FIF tale - 01-October-1993
- Foreign income: a FIF tale. Part 1: a practitioner's guide to the taxation of foreign investment funds - 01-October-1993
- Left in limbo: - 01-June-1993
- Foreign income: out of sight - not out of mind - 01-August-1992
- Foreign income: out of sight - not out of mind. Summary - 01-July-1992
- Tax traps in the financial structures of 'resident funded' retirement villages - 01-September-1991
Click here to expand/collapse more articles by Dr Michael DIRKIS.
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