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Cover: Still searching for certainty: the tax aspects of the Carbon Pollution Reduction Scheme


This paper explores the potential tax issues that arise from the Carbon Pollution Reduction Scheme Green Paper (the Green Paper). Although the Green Paper does not present a settled policy position in a number of key areas, including the taxation issues, it does present advisers and in-house tax professionals with the Government’s current thinking about the regulatory scheme and, in particular, the likely taxation rules under the scheme.

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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