Australia’s proposed emission trading scheme – The tax policy dimension

With Australia moving towards an integrated action to reduce carbon emissions, including developing an Australian Emissions Trading Scheme (AETS), the effects of such a scheme need to be properly addressed by the Australian tax system.

A joint report of the Institute of Chartered Accountants in Australia (the Institute) and Ernst & Young, recommends tax policies that are consistent with reducing global carbon emissions while maintaining and enhancing Australia’s economic attractiveness.

Download Australia’s Proposed Emissions Trading Scheme – The Tax Policy Dimension (PDF: 993KB)

Article last updated 4 November 2010