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Carbon trading – Duty & GST issues presentation

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 is a Barrister. After 22 years practising as a solicitor and partner in national law firms, Harry commenced at the Queensland Bar in 2005. His practice includes a particular focus on Australia-wide state taxes and duties, as well as direct and indirect federal taxes. He has been a regular presenter at state and national conferences for The Tax Institute. Current at 30 April 2015 Click here to expand/collapse more articles by Harry LAKIS.
 

This was presented at Responding to Climate Change: What are the Taxation Implications?.

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