Climate Change Australia

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1、ClimatechangeCurrentaccountingandtaxissuesforAustralianbusinessleadersAUSTRALIAKPMGreviewsclimatechangetaxation,accountingandcorporatereportingissuesrelevanttothecapitalmarketsintheleaduptothe2010introductionofemissionstradingContentsIntroduction................................

2、....................................4Ataglance......................................................................6Accountingandreporting–gettingthemessageacross...........................................7Tax–removingtheimpedimentsandkickstartingchange........................

3、.......................12SometaxconsiderationsforAETSparticipants...........15Taxincentivestoconsider............................................18©2008KPMG,anAustralianpartnershipandamemberfirmoftheKPMGnetworkofindependentmemberfirmsaffiliatedwithKPMGInternational,aSwisscooper

4、ative.Allrightsreserved.KPMGandtheKPMGlogoareregisteredtrademarksofKPMGInternational.LiabilitylimitedbyaschemeapprovedunderProfessionalStandardsLegislation.Glossaryoftermsandabbreviations•AASB–AustralianAccountingStandardsBoard•AETS–AustralianEmissionsTradingScheme•ATO–Australi

5、anTaxationOffice•CDLI–ClimateDisclosureLeadershipIndex•CDM–CleanDevelopmentMechanism•CDP–CarbonDisclosureProject•CDSB–ClimateDisclosureStandardsBoard•CERs–CertifiedEmissionsReductions•CEO–ChiefExecutiveOfficer•CO-e–Carbondioxideequivalent2•EACs–EarlyActionCredits•ERUs–Emissions

6、ReductionUnits•ETS–EmissionsTradingScheme•EU–EuropeanUnion•FBT–FringeBenefitsTax•FTC–FuelTaxCredits•GHG–GreenhouseGas•GST–GoodsandServicesTax•IASB–InternationalAccountingStandardsBoard•IFRIC–InternationalFinancialReportingInterpretationsCommittee•IFRS–InternationalFinancialRepo

7、rtingStandards•JI–JointImplementation•M&A–mergersandacquisitions•MRET–MandatoryRenewableEnergyTarget•NGER–NationalGreenhouseandEnergyReporting•P&L–profitandloss•R&D–researchanddevelopment•RECs–RenewableEnergyCertificates•TOFA–TaxationofFinancialArrangementsStages3and4•WBCSD–Wor

8、ldBusinessCouncilforSustainableDevelopment•WRI–WorldRe