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?
Current at 15 February 2012
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