Miscellaneous 2009

"The science of tax design?: Tax policy within the Australian Government's White Paper on the Carbon Pollution Reduction Scheme (CPRS)

Source: Australian Tax Forum Journal Article

Published Date: 1 Nov 2009

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 Profile
Dr Michael Dirkis CTA

Author Profile
Brett Bondfield CTA

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2009

Share this page