Trade Exposure Regulations 2020

The Trade Exposure Regulations pertains to the Trade Exposure Allowance which can be deducted from the Carbon Tax payable if a taxpayer is exposed to international trade (import and export). The regulations include a list of trade exposure allowances per sector or sub-sector and a methodology to combine different trade exposure allowances (Annexure A) and to self-determine a tax payer’s trade exposure allowance.

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