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CPRs for the environment or the tax system? Exploring the tax aspects of the Green Paper


The paper explores the tax issues arising under the Government’s July 2008 Carbon Pollution Reduction Scheme Green Paper, identifying the key areas of concern and suggesting possible policy approach alternatives to address those concerns. Although the Green Paper does not present a settled policy position in a number of key areas, it does present advisers and in-house tax professionals with the Government’s current thinking and the preferred taxation outcomes, thereby providing a basis for planning a preliminary response.

Author profiles

Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012
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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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