Published on 06 Aug 09
by NATIONAL DIVISION, THE TAX INSTITUTE
The Federal Government proposes to introduce an emissions trading scheme in 2010. This paper covers:
what are the stamp duty and State taxation issues?
how will dealings connected with carbon sinks be treated?
emissions trading - what are the stamp duty issues?
Torrens registered carbon rights
landholder and land rich duty issues
Everton MacIntyre CTA
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 22 April 2014
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