The Application of Taxation Benefits and Incentives for Green Buildings

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dc.contributor.author Antoniades, H
dc.contributor.editor -
dc.date.accessioned 2012-10-12T03:36:48Z
dc.date.issued 2011-01
dc.identifier.citation State of Australian Cities National Conference, 2011, pp. 1 - 10
dc.identifier.isbn 978-0-646-56805-8
dc.identifier.other E1 en_US
dc.identifier.uri http://hdl.handle.net/10453/19350
dc.description.abstract Australia's National Strategy for Ecologically Sustainable Development endorses the establishment of taxation systems that take into account the social and environmental costs of resource use. In the context of the construction industry, the Green Building Council of Australia similarly promotes the concept of Ecologically Sustainable Development (ESD) and recognises the need to integrate economic instruments with sustainable practices. Historically, taxation incentives for ESD are available to the developer who outlays the funds as part of the development and construction process. However, the Green Building Council of Australia observes that 'developers tend to focus on initial costs, rather than costs over the lifecycle of the building'. The purpose of this paper is to undertake a textual analysis of current and proposed legislation and policy instruments at the Commonwealth level to critique the distribution and application of tax incentives available to stakeholders in a commercial building. It is argued that some of the taxation incentives are of benefit mainly to the developer, since these incentives are primarily targeted towards the initial costs of the building rather than the life cycle of the building. Therefore, it is questionable whether this focus accords with the policy and intent of Australia's ESD strategy. The research concludes with recommendations for changes in the application of taxation benefits and incentives for green buildings.
dc.publisher SOAC
dc.relation.hasversion Accepted manuscript version en_US
dc.title The Application of Taxation Benefits and Incentives for Green Buildings
dc.type Conference Proceeding
dc.parent State of Australian Cities National Conference
dc.journal.number en_US
dc.publocation Melbourne, Australia en_US
dc.identifier.startpage 1 en_US
dc.identifier.endpage 10 en_US
dc.cauo.name DAB.School of Built Environment en_US
dc.conference Verified OK en_US
dc.conference State of Australian Cities National Conference
dc.for 1202 Building
dc.personcode 990919
dc.percentage 100 en_US
dc.classification.name Building en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom State of Australian Cities National Conference en_US
dc.date.activity 20111129 en_US
dc.date.activity 2011-11-29
dc.location.activity University of Melbourne en_US
dc.description.keywords Urban sustainability; Sustainable urban development. en_US
dc.description.keywords heart failure, drug-related problems, drug-related negative outcomes, pharmaceutical care
dc.description.keywords Urban sustainability
dc.description.keywords Sustainable urban development.
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Design, Architecture and Building
pubs.organisational-group /University of Technology Sydney/Faculty of Design, Architecture and Building/School of Built Environment
utslib.copyright.status Open Access
utslib.copyright.date 2015-04-15 12:23:47.074767+10


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