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
- valuation issues.
Amrit Macintyre FTIA is a Partner at Baker and McKenzie in Sydney. He practices in indirect taxes, including GST and stamp duty. He was admitted to practice in 1988. He is the co-author of the CCH GST Guide loose-leaf service and the CCH Stamp Duty loose-leaf services. He is also the co-author of “GST and the Financial Markets”. He sits on the Taxation Institute Climate Change ubcommittee
Current at 28 May 2008 Current at 26 June 2008
Click here to expand/collapse more articles by Amrit MACINTYRE.