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13 Aug 1212 Carbon tax - income tax and GST implications

The carbon pricing mechanism (CPM), also known as the Carbon Tax, started on 1 July 2012 as part of the government's plan to tackle climate change and secure a clean energy future. Under the CPM, liable entities must acquire and surrender eligible emissions units for their covered emissions to avoid paying a unit shortfall charge. For the income tax and GST implications of the CPM, go here


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