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Revealing Australia’s carbon pollution reduction scheme

Published on 01 Aug 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper focuses on the CPRS tax rules (contained principally in the Carbon Pollution Reduction Scheme (Consequential Amendments) Bill 2009). It sets out and explores tax issues such as the revenue nature of “registered emissions units”, issues associated with the proposed rolling balance method, the tax treatment of free “Australian emissions units”, the tax treatment of “eligible international emissions units”, and the application of the GST.

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Dr Michael DIRKIS
Current at 14 September 2011 Click here to expand/collapse more articles by Dr Michael DIRKIS.
 

 

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