6. Recommended Further Reading
Articles/Books/Reports
Australian Government, National Electric Vehicle Strategy (2023) <https://www.dcceew.gov.au/energy/transport/national-electric-vehicle-strategy>
Campbell, Rod, Matthew Ryan and Lilia Anderson, ‘Australia’s Fuel Tax Credits and the Debate Over Fossil Fuel Subsidies’ (Research Report, The Australia Institute, 12 May 2024) <https://australiainstitute.org.au/report/australias-fuel-tax-credits-and-the-debate-over-fossil-fuel-subsidies/>
Climate Change Authority, 2024 Annual Progress Report (Commonwealth of Australia, 2024)
Cooper, Graeme, Michael Dirkis, Miranda Stewart and Richard Vann, Income Taxation: Commentary and Materials (Thomson Reuters, 10th ed, 2023)
OECD, ‘3. Achieving the Transition to Net Zero in Australia’ in OECD Economic Surveys: Australia 2023 (2023) 105–52
Sadiq, Kerrie, Celeste Black, Jared Clements, Rami Hanegbi, Sunita Jogarajan, Richard Krever, Wes Obst and Sonali Walpola, Principles of Taxation Law 2025 (Thomson Reuters, 2025) ch 7
‘Tell Me How: A Carbon Tax Affects Poor and Rich People Differently’, Tell Me How (Podcast, World Bank, 19 January 2022) <https://www.worldbank.org/en/news/podcast/2022/01/19/tell-me-how-a-carbon-tax-affects-poor-and-rich-people-differently>
Thrower, Jack, ‘Luxury Car Tax and the Ute Loophole’ (Research Report, The Australian Institute, 2024) <https://australiainstitute.org.au/report/luxury-car-tax-and-the-ute-loophole/>
World Bank, State and Trends of Carbon Pricing 2024 (2024)
Cases
Linfox Australia Pty Ltd v Commissioner of Taxation [2019] FCAFC 131 (on the issue of what is a public road for fuel tax purposes)
Legislation
A New Tax System (Luxury Car Tax) Act 1999 (Cth)
Customs Tariff Act 1995 (Cth)
Excise Tariff Act 1921 (Cth)
Fuel Tax Act 2006 (Cth)
Income Tax Assessment Act 1997 (Cth) div 420
Fringe Benefits Tax Assessment Act 1986 (Cth) div 2
Treaties
Paris Agreement to the United Nations Framework Convention on Climate Change, adopted 12 December 2015, signed by Australia 22 April 2016, [2016] ATS 24 (entered into force in Australia 9 December 2016)
