The Taxation Institute of Australia (Taxation Institute) has a number of concerns with the tax policy approach adopted in the Government's Carbon Pollution Reduction Scheme: Australia's Low Pollution Future White Paper (White Paper) released on 15 December 2008. Although the interface with the tax system is not a primary policy driver, it is still crucial that the tax policy complements and supports the Carbon Pollution Reduction Scheme (CPRS) rather than creating unnecessary compliance costs which reduce the scheme's efficiency.
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