Carbon Tax Removal Substantiation Scheme

under section 60FD – Competition and Consumer Act (Cth) 2010

The Department of Environment and Primary Industries has imported synthetic greenhouse gas (SGG), sulphur hexafluoride (SF6) for use in research into methane emissions by dairy cattle.

The department has sold permeation tubes containing SF6 to research colleagues in a scientific organisation. As a result, under the Competition and Consumer Act (Cth) 2010, the department is defined as a bulk SGG importer that sells synthetic greenhouse gas to SGG customers.

Following the repeal of Australia's carbon tax, any sales of permeation tubes containing SF6 on or after 1 July 2014 will no longer include the carbon tax component of $1.31 per tube.