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.
Dr Michael DIRKIS
Current at 14 September 2011
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