Emission Critical Issue 4: Emissions Trading Tax Issues
The tax consequences of the Government’s proposed emissions trading scheme (ETS) are the subject of an Officials’ Issues Paper released for public consultation on 24 September 2007.
Tax issues arising from the proposed ETS include the treatment of emission obligations, the consequences of the allocation of emission units, the timing of recognition of income and expenditure, and the GST consequences
Emission Critical Issue 3: Government framework for an Emissions Trading Scheme.
On 20 September 2007, the Government released its much anticipated framework for an Emissions Trading Scheme (ETS) and measures to encourage forestry and more sustainable land use. Emission Critical provides an overview of the Government’s announcements and proposed solutions, describes the ETS, how it will function, who will be captured under the proposals, and the implications for businesses.
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