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Overcoming the challenges and barriers to purchasing low-emission vehicles

Published on 01 Aug 20 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Most Australian states are aiming to transition to net zero greenhouse gas emissions by 2050. To achieve this target, the states need to transition to cleaner transportation by overcoming the challenges and barriers to purchasing low-emission vehicles. This article examines issues and barriers affecting the deployment of electric and low-emission vehicles in Australia, with a special focus on the states, in particular Western Australia, as constitutional power over transport is assigned to the states. The article suggests tax and regulatory options by exploring lessons from European countries. Without appropriate policies in place to encourage the uptake of low-emission and electric vehicles, Australia could be left behind in the transition to cleaner transportation.

Author profile

Prafula Pearce CTA
Prafula is a Senior Lecturer at the Curtin Law School, Department of Business Law, Curtin University, where she has been lecturing since 1996, having previously worked 20 years in the tax profession in Australia and the United Kingdom. Her teaching and research interests are broadly in taxation law, including tax policy and corporations law. She has published widely in many areas of taxation, both nationally and internationally. Her current interest lies in environmental taxation relating to passenger motor vehicles and oil, the area of her PhD thesis entitled, Using tax and regulatory measures to reform choice and usage of motor vehicles for personal transportation in Australia for the sustainability of oil. - Current at 29 May 2019
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