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Déjà vu: The tax aspects of the CPRS White Paper


On 15 December 2008 the Carbon Pollution Reduction Scheme: Australia’s Low Pollution Future White Paper was released It sets out Australia’s Carbon Pollution Reduction Scheme (CPRS). The CPRS is a cap and trade scheme aimed at reducing Australia’s greenhouse gasses. This paper explores the potential tax issues that arise It is of interest to all practitioners, in particular those whose clients have direct emissions of 25,000 or more tonnes or are “upstream” fuel suppliers.

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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Brett Bondfield CTA
Brett is a Lecturer in the Business Law, Faculty of Economics and Business, University of Sydney. - Current at 01 July 2011
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