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  • Carbon trading – Duty & GST issues presentation

Carbon trading – Duty & GST issues presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 Mar 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • will a "dutiable transaction" arise on the creation, trade or surrender of carbon rights?
  • types of carbon rights: are they land or contract interests?
  • how are landrich duty analyses affected?
  • what are the GST implications on the creation, trade or surrender of carbon rights?
  • when is there a taxable supply, and when is there an input taxed financial supply?

Author profile

Harry Lakis CTA
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 26 June 2019
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This was presented at Responding to Climate Change: What are the Taxation Implications? .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Income tax aspects of climate change

Author(s):  Craig BOWIE

Materials from this session:

Carbon trading – Duty & GST issues

Author(s):  Harry LAKIS

Materials from this session:

Further details about this event:

 

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