The luxury car tax: past its use-by date

There are increasing calls to abolish the luxury car tax (LCT) as it has passed its “use-by” date. The tax has been singled out as an unfair, a discriminatory and an inequitable tax that discourages innovation in the manufacture of environmentally friendly vehicles. Following the recommendations from the Henry Tax Review and the discussions at the 2011 Tax Forum on environmental and social taxes, the reform of the LCT could form part of a wider review of motor vehicle taxes and fuel excise in Australia. A tax on the purchase of motor vehicles could be structured to bring about a behavioural change in the choice of motor vehicles in order to reduce fuel consumption in motor vehicles, provide a competitive edge to the Australian motor vehicle industry, and generate the revenues required to build better public transport infrastructure

Duty to address climate change litigation risks for australian energy companies—policy and governance issues

The transition from fossil fuels to renewable energy requires cooperation from all, including corporations, shareholders, and institutional investors. The purpose of this paper is to explore climate change litigation risks for Australian energy companies and investors from a policy and governance perspective. Companies are increasingly reporting their climate policies to satisfy their shareholders and investor demands. In addition, the government and judiciary are making laws and decisions to support the Paris Agreement. This paper explores whether company directors can and, in some cases, should be considering the impact of climate change litigation risks on their business, or else risk breaching their obligation to exercise care and diligence under the Corporation Act 2001 (Cth, Australia). The paper concludes that in addition to reducing climate change litigation risks, Australian energy companies and institutional investment bodies that invest in Australian energy companies can make informed climate risk decisions by aligning their investments with the goal of net-zero or reduced emissions

Special Issue “Energy Transition and Environmental Sustainability”

This Special Issue on “Energy Transition and Environmental Sustainability” includes thirteen papers on policies including: the challenges of the United Nations Sustainable Development Goals regarding energy transition and legal reforms in Taiwan and Japan [1] successful energy transition toward solar PV in South Korea [2]; transition from diesel buses to hybrid-driven (HEV) and electricity-driven buses (BEV) for public transport in Central Europe [3]; vehicle transition and the development of electric car production in three regions, the United States, the European Union and Japan [4]; affordable and environmentally friendly cooling solutions for buildings in Pakistan [5]; development of projects to replace fossil fuels with renewable energies, mainly hydropower in Ecuador [6]; the Role of Electrification in the Decarbonization of Central-Western Europe [7]; energy technology innovation through the application of new technologies in oil resource development [8]; the cost of a Wastewater Treatment Plant in Poland and the Impact of Atmospheric Precipitation [9]; analysis of the design of new buildings respecting the “zero-energy and low carbon emission” concept in tropical climatic regions [10]; climate change litigation risks for Australian energy companies and investors from a policy and governance perspective [11]; a demand and supply management study of a Childcare Facility in Tokyo and the need to shift from conventional power generation to renewable energy sources [12]; implementation of new policies supporting renewable natural gas production from organic wastes in Canada [13]

The Role of Motor Vehicle Taxes in Shaping Australia's Oil Policy

Despite Australia being heavily reliant on foreign oil, with some 80% of transport fuel coming from overseas crude oil or imported fuel, it is surprising that it does not currently have a well-developed oil policy. This article makes a case for why Australia should have a well-developed oil policy and argues that the policy should recognise and respond to Australia’s high reliance on overseas crude oil or imported fuel. In this context, the article critically examines the role of motor vehicle taxes in shaping Australia’s oil policy. It is submitted that the current motor vehicle taxes in Australia are not based on sound environmental tax principles, namely the precautionary principle and the polluter-pays principle, and therefore there is a need to reform motor vehicle taxes in Australia.It is also submitted that existing motor vehicle taxes are not high enough to effect behavioural changes on motorists’ choice of motor vehicle and have little impact on the sustainability of oil as these taxes were mainly designed with the specific objective of raising revenue. Consequently, existing motor vehicle taxes have not halted the increase in demand for larger cars, including sports utility vehicles that consume more oil. Against this background, the article proposes a framework for motor vehicle tax reform and then offers some concluding comments

Promoting smart travel through tax policy

This article discusses the need for the Australian Government to explore smart commuting policies due to the impact of using passenger motor vehicles on negative transport externalities, such as congestion, greenhouse gas emissions, health and safety, energy security and economic prosperity. The lack of tax incentives and the convenience of parking facilities provided by employers are barriers to the adoption of travel smart choices. This article explores the tax constraints that hinder smart commuting and examines how a subsidy for smart commuting can be provided through tax policy changes, especially the fringe benefits tax. In the authors’ opinion, the Australian Government should follow the example of other countries that are using taxation as a tool to promote alternative travelling initiatives, such as the transit program in the United States, the Cycle to Work Alliance in the United Kingdom, and the income tax exemption in Ireland

Difference Between the Theory and Practice: Bangladesh and India’s Implementation Challenges of the ILO Safety and Health Shipbreaking Guidelines

Shipbreaking is a multi-million-dollar business in Bangladesh and India reusing the steel and other materials available in old ships. Arguably, as a potential business for these developing countries, shipbreaking should have been the rising tide that could lift all the other businesses. But what is happening in Indian and Bangladeshi shipbreaking industries is legally embarrassing. It is true that shipbreaking is an inherently dangerous activity. However, regardless of the dangers involved in breaking ships, the shipbreaking companies rarely maintain technical standard and modern safety management in the shipbreaking plants. The poor and unskilled workers are thereby forced to work with minimum protection of their labour rights. Although accurate information is not officially available, it is estimated that at least one shipbreaking worker dies and dozens receive severe injuries every week in the Bangladesh shipbreaking industry. India experiences less accidents than Bangladesh, but injuries and deaths in Indian shipbreaking industry are also not uncommon. The problem is complex. Although both jurisdictions have passed a plethora of special laws in conformity with the ILO Safety and Health in Shipbreaking: Guidelines for Asian Countries and Turkey (the ILO Guidelines), this is only done as a compromise to show their compliance for paying high purchase price to international shipping companies. Against this backdrop, the paper identifies four key issues that affect the compliance of Bangladesh and Indian shipbreaking and labour laws with the ILO guidelines. The author examines the extent of application of the ILO Guidelines through its shipbreaking and labour laws by analysing the secondary injury data derived from a number of academic papers, media, Non-Government Organisation, and Government reports. It is argued that in principle, the laws have enacted the ILO Guidelines, but in practice, these guidelines are not followed. The author concludes that ineffective compliance with the ILO Guidelines within the domestic jurisdiction of Bangladesh and India causes the high number of deaths and injuries to workers

An evaluation of the case for a congestion tax in Australia

Traffic congestion has become a growing concern in most cities in Australia. A 2014 report by the Economic Regulation Authority (ERA) highlighted the need to implement a congestion charge in Perth. This article examines factors that cause congestion and alternative ways of dealing with congestion in Australia. Specifically, the article examines whether introducing a congestion tax could provide an effective means of resolving traffic congestion in Australian cities. Studies and results from other jurisdictions are examined in order to help inform the policies that Australia should adopt. It is submitted that an inquiry into congestion charges should include a wider investigation, including motor vehicle tax reform, city planning, redirection of revenues and a longer strategic plan. The article also recognises that congestion charging, if implemented, may have other implications for which Australian cities may not be ready

Consumer Law Implications of Ecommerce and Goods Warehousing

Australian consumers are increasingly purchasing goods online from platforms such as eBay. It is anticipated that global ecommerce sales will reach US$4.5 trillion by 2021, with Australia being in the top 10 countries worldwide to engage in this form of trade. Online platforms and logistic companies are increasingly providing overseas sellers with a local address, a warehouse and a local bank account. This paper examines whether the consumers in Australia have adequate consumer protection against overseas online sellers and associated problems with redress in the case of consumer law breaches. The paper also explores the shortcomings of the Australian and the Organisation for Economic Co-operation and Development (OECD) guidelines for consumer protection of electronic commerce and offers possible solutions

Using tax and regulatory measures to reform choice and usage of motor vehicles for personal transportation in Australia for the sustainability of oil

This thesis has been motivated by the need to preserve the scarce oil resources used by motorists for their personal transportation. The inquiry for this research was whether the government of Australia bears some responsibility for influencing Australian motorists’ choice and usage of motor vehicles, in order to reduce oil consumption and preserve this scarce commodity, and whether this responsibility is being achieved within the current regulatory and tax environment.This qualitative research has been conducted by using interpretive description and legal methodology. A tax policy solution has been suggested after investigating the problem by deconstructing prior knowledge in three areas: the status of oil reserves; the characteristics of motor vehicles that impact upon the consumption of oil; and the tax and regulatory measures that have been adopted by other countries to influence the choice and usage of passenger motor vehicles.A critical examination of the various policy options for Australia was conducted to suggest a solution for this identified problem and this thesis proposes that the best option for Australia is to conduct a comprehensive reform of the motor vehicle taxes and charges and introduce a Luxury Energy Tax (LET) system for motor vehicles based on the precautionary principle and the polluter-pays principle.The diagnosis of the problem and the design of a solution has been undertaken in this thesis using a step-by-step approach as follows: 1. Investigate the reported data on Australian and global oil resources. 2. Explore the need to focus on reducing oil use by passenger motor vehicles in Australia. 3. Explore the growth of passenger motor vehicle use, both globally and in Australia. 4. Explore the design and choice of passenger motor vehicles in terms of power and weight. 5. Investigate whether future car designs can resolve the oil problem. 6. Examine the current Australian regulatory and tax framework and its failure to promote oil efficiency in passenger motor vehicles. 7. Examine the regulatory and fiscal policies implemented by other countries to promote oil efficiency in passenger motor vehicles. 8. Explore specific studies on motor vehicle taxation undertaken by the Netherlands, Norway and the State of Oregon in the USA. 9. Analyse the criteria to develop a framework for Australia to promote energy-efficient passenger motor vehicles. 10. Design an interventional strategy for Australia, being a tax framework for the Luxury Energy Tax (LET).In order to design the LET criteria, it was necessary to examine the motor vehicle characteristics that cause increased oil use and emissions and to ensure that these characteristics are taken into consideration in the design of the LET. The administration, operation and implementation of the LET system are explained in detail in this thesis. The proposed LET is then evaluated in terms of various criteria including its net revenue generation potential, the known criteria of a good tax and the ability of the tax to change behaviour. It is proposed that the revenues from the LET be directed towards building public transport infrastructure. The LET provides a new policy approach directed at resolving the problem of how passenger motor vehicles are perceived and reducing the demand for large and powerful motor vehicles that consume and diminish the limited oil resources.This thesis identifies the opportunities that could arise through the introduction of a LET, including the design of a new micro-light LET motor vehicle and modernisation of the public transport system. The message from this thesis is that a new way of thinking is required regarding passenger vehicle transportation, and the application of this new way of thinking might bring about benefits and opportunities. This thesis also identifies that without a strong political will, these regulatory and fiscal reforms would only end up as a window-dressing exercise

Effectiveness of the Hong Kong convention on ship recycling in India, Bangladesh and Pakistan

Ship recycling or shipbreaking is the process of breaking up old ships mainly for their steel. International shipping companies own and use ships for their trade and ultimately sell them predominantly to Bangladesh, India, and Pakistan (South Asian Countries) for breaking up. As they have no iron ore to support their growing steel demand, these South Asian countries can offer attractive prices to shipowners. The activities in South Asian countries occur on open beaches using dangerous manual methods to save cost that actually pollute the environment, and cause deaths and injuries to workers in the ship recycling or shipbreaking industry. Considering the global nature of the problem, the International Maritime Organisation (IMO) in 2006 decided to frame a comprehensive legally binding regime for regulating risks associated with ship-breaking activities.1 Subsequently, the Convention for the Safe and Environmentally Sound Recycling of Ships (the Hong Kong Convention) was adopted at a diplomatic conference held in May 2009 in Hong Kong.2 Prior to this, the only applicable international convention was the Basel Convention on the Control of Transboundary Movement of Hazardous Waste and their Disposal, 1989 (the Basel Convention). This article explains the deficiencies of the Basel Convention, explores the effectiveness of the Hong Kong Convention, and examines whether it has improved the shipbreaking practices in South Asia’s developing countries. The article also evaluates the Hong Kong Convention’s ability to regulate inter-State movement of contaminated ships in order to determine whether the ‘cradle to grave’ approach introduced by the Convention is sufficient to protect the marine environment and rights of workers at the recycling or shipbreaking facilities in the South Asian countries