{"id":21109,"date":"2020-10-11T12:55:36","date_gmt":"2020-10-11T12:55:36","guid":{"rendered":"http:\/\/k-mos.com\/?p=21109"},"modified":"2026-04-14T14:10:16","modified_gmt":"2026-04-14T14:10:16","slug":"carbon-tax-act-index","status":"publish","type":"post","link":"https:\/\/k-mos.com\/?p=21109","title":{"rendered":"Carbon Tax Act – Index"},"content":{"rendered":"

TABLE OF CONTENTS<\/strong><\/p>\n

<\/p>\n

Part I<\/strong><\/p>\n

Definitions and general provisions relating to imposition of carbon tax<\/strong><\/p>\n

<\/p>\n

Section 1 \u2013 Definitions<\/a><\/p>\n

Section 2 \u2013 Imposition of carbon tax<\/a><\/p>\n

Section 3 \u2013 Persons subject to tax<\/a><\/p>\n

Section 4 \u2013 Tax base\ufeff<\/a><\/span><\/p>\n

Section 5 \u2013 Rate of tax<\/a><\/p>\n

Section 6 \u2013 Calculation of amount of tax payable\ufeff<\/a><\/span><\/p>\n

<\/p>\n

Part II<\/strong><\/p>\n

Allowances<\/strong><\/p>\n

<\/p>\n

Section 7 \u2013 <\/strong>Basic tax-free allowance<\/a><\/p>\n

Section 8 \u2013 Allowance for industrial process emissions<\/a><\/p>\n

Section 9 \u2013 Allowance in respect of fugitive emissions<\/a><\/p>\n

Section 10 \u2013 Trade exposure allowance<\/a><\/p>\n

Section 11 \u2013 Performance allowance<\/a><\/p>\n

Section 12 \u2013 Carbon budget allowance\ufeff<\/a><\/span><\/p>\n

Section 13 \u2013 Offset allowance<\/a><\/p>\n

<\/p>\n

Part III<\/strong><\/p>\n

Limitation of allowances<\/strong><\/p>\n

<\/p>\n

Section 14 \u2013 Limitation of sum of allowances\ufeff<\/a><\/span><\/p>\n

<\/p>\n

Part IV<\/strong><\/p>\n

Administration, tax period and payment of tax<\/strong><\/p>\n

<\/p>\n

Section 15 \u2013 Administration<\/a><\/p>\n

Section 16 \u2013 Tax period<\/a><\/p>\n

Section 17 \u2013 Payment of tax<\/a><\/p>\n

<\/p>\n

Part V<\/strong><\/p>\n

Miscellaneous<\/strong><\/p>\n

<\/p>\n

Section 18 \u2013 Reporting<\/a><\/p>\n

Section 19 \u2013 Regulations<\/a><\/p>\n

Section 20 \u2013 Amendment of laws<\/a><\/p>\n

Section 21 \u2013 Short title and commencement<\/a><\/p>\n

<\/p>\n

Schedule 1<\/a><\/span><\/p>\n

Schedule 2\ufeff<\/a><\/span><\/p>\n

Schedule 3<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TABLE OF CONTENTS Part I Definitions and general provisions relating to imposition of carbon tax Section 1 \u2013 Definitions Section 2 \u2013 Imposition of carbon tax Section 3 \u2013 Persons subject to tax Section 4 \u2013 Tax base\ufeff Section 5 \u2013 Rate of tax Section 6 \u2013 Calculation of amount of tax payable\ufeff Part II […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2629],"tags":[],"class_list":["post-21109","post","type-post","status-publish","format-standard","hentry","category-arrangement-of-sections-1carbon-tax-act-15-of-2019"],"_links":{"self":[{"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/posts\/21109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/k-mos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=21109"}],"version-history":[{"count":20,"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/posts\/21109\/revisions"}],"predecessor-version":[{"id":25972,"href":"https:\/\/k-mos.com\/index.php?rest_route=\/wp\/v2\/posts\/21109\/revisions\/25972"}],"wp:attachment":[{"href":"https:\/\/k-mos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/k-mos.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=21109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/k-mos.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}