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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 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

Prof Michael Dirkis CTA
Michael 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
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Brett Bondfield CTA
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney. - Current at 01 July 2011
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