TABLE OF CONTENTS

Part I

Definitions and general provisions relating to imposition of carbon tax

Section 1 – Definitions

Section 2 – Imposition of carbon tax

Section 3 – Persons subject to tax

Section 4 – Tax base

Section 5 – Rate of tax

Section 6 – Calculation of amount of tax payable

Part II

Allowances

Section 7 – Basic tax-free allowance

Section 8 – Allowance for industrial process emissions

Section 9 – Allowance in respect of fugitive emissions

Section 10 – Trade exposure allowance

Section 11 – Performance allowance

Section 12 – Carbon budget allowance

Section 13 – Offset allowance

Part III

Limitation of allowances

Section 14 – Limitation of sum of allowances

Part IV

Administration, tax period and payment of tax

Section 15 – Administration

Section 16 – Tax period

Section 17 – Payment of tax

Part V

Miscellaneous

Section 18 – Reporting

Section 19 – Regulations

Section 20 – Amendment of laws

Section 21 – Short title and commencement

Schedule 1

Schedule 2

Schedule 3