Miscellaneous 2008

Carbon trading " Duty & GST issues

Source: QLD

Published Date: 27 Mar 2008

 

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This paper covers:

  • will a "dutiable transaction" arise on the creation, trade or surrender of carbon rights?
  • types of carbon rights: are they land or contract interests?
  • how are landrich duty analyses affected?
  • what are the GST implications on the creation, trade or surrender of carbon rights?
  • when is there a taxable supply, and when is there an input taxed financial supply?

Individual Session

Carbon trading - Duty & GST issues

Author(s): Harry Lakis

Details

  • Published By: Harry Lakis
  • Published On:27 Mar 2008
  • Took place at:Chifley at Lennons, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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