Australian Carbon Pricing & Trading Online

Australian Carbon Pricing & Trading Online

By Murray Wilcox AO QC, Michael Rennie, Jerry Reilly

Online

$860.00* RRP

Date: 30/09/2012

Code: 41353571

Thomson Reuters, AUSTRALIA

Available Formats

Format Title Date Code Price
Online Australian Carbon Pricing & Trading Online 30/09/2012 41353571 $860.00
Online Australian Carbon Pricing and Trading - Checkpoint 41437302 N/A

Description

Australian Carbon Pricing and Trading helps you understand the breadth of issues arising from Australia’s carbon pricing mechanism, so you can provide the best possible advice to your client or company.

Readily access legislation and commentary covering areas that may be beyond your normal area of expertise.

Positioned to evolve with law and practice as the regime matures, the service brings together:

  • Commentary on the structure and operation of the carbon pricing scheme, 
  • Commentary on the tax consequences of acquiring and disposing of carbon units; 
  • Legislation setting up the carbon pricing scheme and its regulation;
  • Tax legislation extracts relevant to acquiring and carbon units;
  • Explanatory memoranda and statements; and
  • Legislation summary table.

Table of Contents

Commentary: Structure of the carbon trading scheme

Glossary of terms and acronyms

PART ONE—GREENHOUSE GAS EMISSIONS TRADING SCHEMES

Emissions trading schemes

Movement towards an Australian emissions trading scheme

PART TWO—OVERVIEW OF THE AUSTRALIAN LEGISLATION

Australian legislation before the Clean Energy Act

Scheme of the Clean Energy Act

The principal statutory authorities

PART THREE—BECOMING LIABLE FOR EMISSIONS

Direct emitters’ liability

Natural gas--Liability of suppliers and recipients

Liability under the Opt-in scheme

PART FOUR—DISCHARGING LIABILITY FOR EMISSIONS

Acquiring eligible emissions units

Surrendering eligible emissions units to discharge liability

PART FIVE-- INDUSTRY ASSISTANCE

Trade exposed industries

Coal fired electricity generators

PART SIX—ADMINISTRATION

Publication of information

Review of the Regulator’s decisions

Ensuring compliance

A medley of administrative provisions

Future independent reviews

 

Commentary: Tax and carbon trading

Overview

Registered emissions units and other key terms

Tax consequences: acquisition of a Registered Emissions Unit

Tax consequences: disposal of a Registered Emissions Unit

Year end accounting for changes in holdings of REUs

 

Legislation:

Australian National Registry of Emissions Units Act 2011

Australian National Registry of Emissions Units Regulations 2011

Carbon Credits (Carbon Farming Initiative) Act 2011

Carbon Credits (Carbon Farming Initiative) Regulations 2011

Clean Energy (Charges—Customs) Act 2011 (No 153)

Clean Energy (Charges–Excise) Act 2011 (No 154)

Clean Energy (Unit Issue Charge—Auctions) Act 2011 (No 160)

Clean Energy (Unit Issue Charge—Fixed Charge) Act 2011 (No 161)

Clean Energy (Unit Shortfall Charge—General) Act 2011 (No 162)

Clean Energy Act 2011

Clean Energy Regulations 2011

Clean Energy Regulator Act 2011 (No 163)

Climate Change Authority Act 2011 (No 143)

Energy Efficiency Opportunities Act 2006

Energy Efficiency Opportunities Regulations 2006

National Greenhouse and Energy Reporting Act 2007

National Greenhouse and Energy Reporting Regulations 2008

Income Tax Assessment Act 1997 (Div 420)

Fuel Tax Act 2006 (extracts)

Excise Tariff Act 1921 (extracts)

Excise Act 1901 (extracts)

Customs Tariff Act 1995 (extracts)

 

Explanatory Memoranda for:

Australian National Registry of Emissions Units Act 2011

Clean Energy (Excise Tariff Legislation Amendment) Act 2011

Clean Energy (Fuel Tax Legislation Amendment) Act 2011

Clean Energy (International Unit Surrender Charge) Act 2011

Clean Energy (Unit Shortfall Charge—General) Act 2011

Clean Energy (Unit Issue Charge—Fixed Charge) Act 2011

Clean Energy (Unit Issue Charge—Auctions) Act 2011

Clean Energy (Charges – Customs) Act 2011

Clean Energy (Charges—Excise) Act 2011 and

Clean Energy Act 2011

Clean Energy Regulator Act 2011

Climate Change Authority Act 2011

 

Explanatory Statements for:

Australian National Registry of Emissions Units Regulations 2011

Clean Energy Amendment Regulation 2012 (No. 1)

Clean Energy Regulations 2011

* Price is for a single annual subscription for firms or businesses with one practitioner. Practitioner is defined as employed and/or self-employed professionals within Australia including: solicitors, self-employed barristers, HR professionals and environmental specialists, corporate counsel, accountants including CPAs and CAs and registered tax agents and financial planners. For pricing for government departments and authorities and multiple users submit an enquiry online or call 1300 304 195.

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