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    Tax Accounting for The Renewable Energy (Electricity) Act 2000: A Tax by Any Other Name Would Smell as Sweet

    94498.pdf (406.6Kb)
    Access Status
    Open access
    Authors
    Fullarton, Lex
    Davies, Brett
    Date
    2024
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Fullarton, A. and Davies, B. 2024. Tax Accounting for The Renewable Energy (Electricity) Act 2000: A Tax by Any Other Name Would Smell as Sweet. Australian Tax Review. 53 (1).
    Source Title
    Australian Tax Review
    ISSN
    0311-094X
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    Remarks

    Reproduced with permission from the publisher.

    This article was first published by Thomson Reuters in the Australian Tax Review and should be cited as Fullarton, A. and Davies, B., Tax Accounting for The Renewable Energy (Electricity) Act 2000: A Tax by Any Other Name Would Smell as Sweet, 2024, 53 (1), ATR, 5».

    For all subscription inquiries please phone, from Australia: 1300 304 195, from Overseas: +61 2 8587 7980 or online at https://www.thomsonreuters.com.au/en-au/contact.html.

    The official PDF version of this article can also be purchased separately from Thomson Reuters at http://sites.thomsonreuters.com.au/journals/subscribe-or-purchase.

    URI
    http://hdl.handle.net/20.500.11937/94714
    Collection
    • Curtin Research Publications
    Abstract

    Australia has committed to reducing greenhouse gas emissions, and part of that commitment is the enactment of the Renewable Energy (Electricity) Act 2000 (Cth) (the REE Act). This article focuses on the Australian renewable Energy Target and how the REE Act impacts on the electrical generation industry to dilute greenhouse gas emissions. The research examines the market of trading ‘carbon credits’ produced under the provisions of the REE Act, which are known as Renewable Energy Credits (RECs), and views this as a taxation and subsidisation system. It aims to develop a clear understanding of the operations of the REE Act: how the REC system interacts with Australia’s two other main taxes – Income Tax and Goods and Services Tax; and how the trade in RECs may be treated in the accounts of the respective trading entities – the liable parties and the renewable energy electricity generators.

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