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Revealing Australia’s carbon pollution reduction scheme


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.

Author profile

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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