The Resource A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks

A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks

Label
A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks
Title
A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks
Creator
Subject
Language
eng
Summary
In the absence of a national price for carbon, a number of other market-based instruments aimed at incentivising the transition to renewable and cleaner energy have been developed and are now operating in Australia. The design of the deferred Carbon Pollution Reduction Scheme included specific taxation rules aimed at scheme transactions but these other certificate-based markets have been left to operate under the general taxation rules. This article provides detailed technical analysis of the taxation consequences that arise from transactions under the nominated schemes and considers taxpayers who participate in the following ways: those which undertake qualifying activities that give rise to the generation of offsets; those who acquire offsets to meet compliance liabilities; and those who voluntarily seek carbon neutral status
Citation source
In: Australian tax forum. - Sydney. - Vol. 26 (2011),
http://library.link/vocab/creatorName
  • Black, C.M
  • Evans, A
Language note
English
http://library.link/vocab/subjectName
environmental incentive
Label
A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks
Instantiates
Publication
Label
A critical analysis of the tax treatment of dealings under Australian domestic emissions reduction and abatement frameworks
Publication

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