Hon Dr Michael Cullen
Minister of Finance
Minister of Revenue
Hon Pete Hodgson
Convenor, Ministerial
Group on Climate Change
Contents
SubmissionsChapter 2 - Why a carbon tax?
CoverageChapter 3 - Putting a price on greenhouse gas emissions
Negotiated Greenhouse Agreements and business adjustment assistance
Expected impacts of the carbon tax
Fiscal matters
The climate change policy package
International approaches to incorporating the price of carbon in domestic economies
Minimising the number of points of obligationChapter 4 - How the tax will work
Setting the price of emissions
Applying the price consistently
Pass-through of the tax
Existing contracts
Stockpiles of coal and petroleum products
Administrative roles of government agenciesChapter 5 - Issues for specific industries
Inland Revenue registration and filing requirements
Estimation issues
Exemptions, rebates and refunds
Other tax consequences
Petroleum oil and oil productsAppendix 1 - Glossary
Gas and gas products
Coal and coal products
Geothermal energy
Industrial process emissions
Burning of embedded carbon from fossil sources
Products from biological sources
Appendix 2 - Products and emissions subject to the tax
Appendix 3 - New Zealand's greenhouse gas emissions
This document is also available in the following formats:
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- Adobe Acrobat PDF (432KB)
First published in May 2005 by the Policy Advice Division of the Inland Revenue Department, PO Box 2198, Wellington.
Implementing the carbon tax - a government consultation paper.
ISBN 0-478-27125-5