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Carbon consequences: the Australian emissions trading scheme: some flow-on tax consequences presentation


Earlier this year on 17 July 2007, the Federal Government announced the introduction of the Australian Emissions Trading System which may impact as many as 900 large emitters as well as upstream fuel suppliers. While the goal is for trading to commence in 2011, detailed design elements are to be completed next year with a view for enabling legislation to be passed in 2009. On 15 August this year the first steps were taken with the introduction of the National Greenhouse and Energy Reporting Bill. Currently, the government is undertaking consultation on early abatement activities with decisions on early action and consultation taxation treatment of permits to occur in the first half of next year. Now is the time for industry and the profession to be engaging with the government. This presentation covers:

  • the Australian Emissions Trading System: where are we now?
  • flow-on tax consequences on such issues as permit issuance, trading, abatement activities and incentives
  • next steps.

Author profile

Judy Morris
Judy Morris is an Assistant Commissioner in the Public Groups and International area of the ATO and leads the Top 1000 program. Prior to joining the ATO, Judy was a Corporate Tax Partner with a large advisory firm and also has experience as head of tax for a large Australian listed group. - Current at 15 December 2020
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This was presented at Annual Corporate Tax Intensive: Complex Tax Issues Uncorked .

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