David Burns heads the Ernst & Young Australian specialist group monitoring Australian tax aspects of climate change and the AETS. David has over 17 years experience in advising on Australian tax advice. David has previously advised on the tax treatment of Renewable Energy Certificates and NSW Greenhouse Abatement Certificates. David, along with Andrew van Dinter, is the principal author of an upcoming major report for the Institute of Chartered Accountants on the tax policy issues involved in the AETS