CUS423 Environment Taxation (8)

The subject introduces students to the areas of excise law and administration relating to the taxation of certain products or processes that impact upon the environment. There is a particular focus on the differing types of approaches to the taxation of these products and processes through the excise system; including levies, off-sets, rebates and incentives, as well as other fiscal instruments such as emissions trading and product stewardship. The subject considers such contemporary issues as impact on local industry and consumers, development of environmental protection technology, and cross border issues.

Subject availability
Session 1 (30)
Canberra Campus
Session 2 (60)
Canberra Campus
Continuing students should consult the SAL for current offering details. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Subject Information
Grading System
One session
Centre for Customs and Excise Studies
Learning Outcomes
Upon successful completion of this subject, students should:
  • be able to demonstrate a critical understanding of the different types of approaches available under an indirect taxation system, including carbon tax, levies and excises, for implementing environmental policy outcomes
  • be able to demonstrate a critical understanding of the impact of these taxation measures on business and consumers, and the implications of this
  • be able to focus on one industry (motor vehicles) directly impacted by environmental taxation and work through the various taxation issues
  • be able to demonstrate an understanding of some of the issues in relation to climate change being a global problem, and that certain aspects of international trade are impacted by the need to address the cross border movement of carbon and other hazardous products.
The subject will cover the following topics:
  • Carbon taxation principles
  • Other pollution based taxes
  • Kyoto Convention and taxation
  • The use of taxation incentives to achieve environmental outcomes
Current Students

For any enquiries about subject selection or course structure you will need to contact your Course Director. You can find the name and contact details for your Course Director in your offer letter or contact your School office.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 334 733 (free call within Australia) or enquire online.

The information contained in the 2017 CSU Handbook was accurate at the date of publication: June 2018. The University reserves the right to vary the information at any time without notice.