shopping_cart

Your shopping cart is empty

Carbon trading – Duty & GST issues paper

Published on 27 Mar 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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?

Author profile

Harry Lakis CTA
Harry was admitted to the Queensland Bar in 2005, after 22 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practice in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance - in the context of transaction planning as well as mediation and contested disputes. - Current at 23 October 2018
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at Responding to Climate Change: What are the Taxation Implications? .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Further details about this event:

 

Copyright Statement
click to expand/collapse