Published on 28 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- Kyoto protocol
- what are carbon credits?
- land or not land?
- what are the indirect tax costs of carbon trading?
- GST - taxable or input taxed?
- "derivative" - how wide is the scope?
Amrit MacIntyre, CTA, is a Partner at Baker & McKenzie in Sydney. He practises in indirect taxes, including stamp
duty. He was admitted to practice in 1988. He is the co-author of the CCH Australian GST Guide loose-leaf service and the
CCH Duties Law & Practice loose-leaf services. Amrit is also the co-author of GST and the Financial Markets. He Chairs The
Tax Institute/New South Wales Office of State Revenue Liaison Committee. He is also a member of the Australian Taxation Office Public Rulings Panel.
- Current at
30 August 2017