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Responding to Climate Change: What are the Taxation Implications?

Published on 27 Mar 2008 | Took place at Chifley at Lennons, Brisbane, QLD

Climate change is becoming a big issue, not just for environmental groups, but also for business. Various solutions are being proposed, most of which are at a very large expense. The purpose of this seminar was to look at some of the income tax, duty and GST issues associated with climate change and climate change mitigation and to consider how they may develop over the next couple of years.

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Individual sessions

Income tax aspects of climate change

Author(s):  Craig BOWIE

This paper covers:

  • brief introduction to climate change, Kyoto, and emissions trading
  • how might an emissions trading system be taxed?
  • what about money I am spending on CO2 reduction now - do I get a deduction?
  • geosequestration expenditure - TR 2008/D2
  • deductions for planting trees - Tax Law Amendment (2008 Measures No.1) Bill.
Materials from this session:

Carbon trading – Duty & GST issues

Author(s):  Harry LAKIS

This paper covers:

  • will a "dutiable transaction" arise on the creation, trade or surrender of carbon rights?
  • types of carbon rights: are they land or contract interests?
  • how are landrich duty analyses affected?
  • what are the GST implications on the creation, trade or surrender of carbon rights?
  • when is there a taxable supply, and when is there an input taxed financial supply?
Materials from this session: