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  Miscellaneous 2022

Environmental markets - An overview of carbon and biodiversity credit schemes in Australia and their taxation treatment

Source: New South Wales

Published Date: 19 May 2022

 

Environmental credits - what are they and how do you tax them?

This presentation covers:

  • An overview of the Emissions Reduction Fund and Australian Carbon Credit Units (ACCUs), including how credits may be generated
  • The proposal for new Safeguard Mechanism Credits - what is proposed and what projects would be eligible
  • The Reef Credit Scheme
  • An overview of the biodiversity credit schemes in Australia, including how credits are generated, traded and retired
  • The roles and responsibilities of various parties in credit trading schemes (eg landowners, philanthropists/environmental groups, developers, brokers and government)
  • Taxation treatment.

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Author(s)

Individual Session

Environmental markets - An overview of carbon and biodiversity credit schemes in Australia and their taxation treatment

Author(s): Lachlan Smithers ATI , Samantha Daly
Materials from this session:

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Miscellaneous 2022

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