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ETS : is it just another word for "tax"?

Publication date: 17 Jul 08 | Source: CCH TAX WEEK

Issue: Issue 28 2008

Pages: pp.1-4

Abstract:
The Draft Report of the Garnaut Climate Change Review favours a cap and trade mitigation system involving the full auctioning of emission permits over the imposition of a carbon-tax based mitigation system. But is the emissions trading scheme merely a "tax" in a different form?

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Author profiles

Craig Boyle CTA
Craig is a Senior Associate with Clayton Utz specialising in corporate tax, focusing on domestic and international transactional structuring, mergers & acquisitions, divestments & corporate restructures, tax due diligence, and the provision of ongoing corporate advice with a particular focus on tax risk management. Craig has over 12 years experience in dealing with Australian and International taxation matters and has provided tax consulting services to a number of large, listed and unlisted, domestic and multi-national company groups spanning a range of industries. - Current at 01 March 2012
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Leonard Hertzman CTA
Photo of author, Len HERTZMAN Len Hertzman, CTAis an Assistant Commissioner in the ATO’s Tax Counsel Network and is based in Perth. He was previously a tax partner at Ashurst. Len is also a National and State Councillor of The Tax Institute and former chair of the National Tax Convention and National Resources Tax Conference program committees. - Current at 05 April 2019
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