The NFF’s June 2015 submission highlights that Australia’s continued economic wellbeing depends on all levels of government facilitating an environment that drives economic growth and ensures current living standards can continue while protecting the prosperity of future generations. A range of measures will be required to meet the economic challenges ahead. This review of taxation must bring taxation based mechanisms that complement and deliver equitable outcomes in areas such as improved investment in infrastructure, innovation, climate change mitigation, drought preparedness and environmental stewardship. This review provides a real opportunity for change………….
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It is unclear how the policy intent that Scope 3 disclosures would represent ‘information that is available at the reporting date without undue cost or effort’ is reflected in-practice.
Read the full submission here.