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Tax aspects of the proposed Australian Emission Trading Scheme (AETS) paper


The proposed AETS is expected to become operational in 2010, which will have significant implications for Australian businesses. This paper considers the likely Australian and international tax implications of the AETS and covers:

  • overview of international experience to date
  • how the AETS will likely operate
  • an overview of the new emissions reporting requirements
  • how the AETS will likely interact with the existing Australian tax framework
  • tax policy consideration for tax incentives to drive behavioural change
  • role for tax directors in the process.

Author profiles

Andrew Van Dinter ATI
Andrew van Dinter, ATIA is a tax partner in the corporate tax practice of Ernst & Young here in Melbourne with over 18 years experience. Andrew leads the mining and energy tax practice for Oceania and works closely with companies across the country on managing their tax affairs and on the tax implications of M&A activity across both the Resources and Energy sectors. - Current at 13 February 2012
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David Burns
David Burns heads the Ernst & Young Australian specialist group monitoring Australian tax aspects of climate change and the AETS. David has over 17 years experience in advising on Australian tax advice. David has previously advised on the tax treatment of Renewable Energy Certificates and NSW Greenhouse Abatement Certificates. David, along with Andrew van Dinter, is the principal author of an upcoming major report for the Institute of Chartered Accountants on the tax policy issues involved in the AETS - Current at 28 May 2008
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