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Sustainability & Climate Change Quarterly Update: October 2011

October 2011
Sustainability & Climate Change
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In this Update, we discuss some of the details of the legislation to implement a carbon price:

  • Which facilities are covered?
  • The 'operational control' test to determine liability
  • What are the main obligations imposed on liable entities?
  • Tax treatment of permits
  • What are the possible implications if liable entities do not comply with their obligations?
  • To what extent is the transport sector covered?
  • Opportunities under the Carbon Farming Initiative
  • Pass through of carbon costs

To view the full update, please download the PDF