The proposal includes 3 options to alter tax policy settings to promote electrification of rental properties, all starting 1 July 2024. 

Option 1
Allow owners of residential investment properties to write off the full cost of split system air conditioners (up to 20kW), heat pump water heaters and induction cooktops against their taxable income, where these have replaced equivalent gas appliances. This would replace the existing depreciation schedules for these items (currently 12 to 15 years).

The proposal includes 3 options to alter tax policy settings to promote electrification of rental properties, all starting 1 July 2024. 

Option 1
Allow owners of residential investment properties to write off the full cost of split system air conditioners (up to 20kW), heat pump water heaters and induction cooktops against their taxable income, where these have replaced equivalent gas appliances. This would replace the existing depreciation schedules for these items (currently 12 to 15 years).

The proposal includes 3 options to alter tax policy settings to promote electrification of rental properties, all starting 1 July 2024. 

Option 1
Allow owners of residential investment properties to write off the full cost of split system air conditioners (up to 20kW), heat pump water heaters and induction cooktops against their taxable income, where these have replaced equivalent gas appliances. This would replace the existing depreciation schedules for these items (currently 12 to 15 years).

The proposal includes 3 options to alter tax policy settings to promote electrification of rental properties, all starting 1 July 2024. 

Option 1
Allow owners of residential investment properties to write off the full cost of split system air conditioners (up to 20kW), heat pump water heaters and induction cooktops against their taxable income, where these have replaced equivalent gas appliances. This would replace the existing depreciation schedules for these items (currently 12 to 15 years).

The proposal would abolish the Climate Change Authority (CCA), the Emissions Reduction Fund (ERF), the Renewable Energy Target (RET), the Australian Renewable Energy Agency (ARENA), the Clean Energy Finance Corporation (CEFC) and the Clean Energy Innovation Fund (CEIF).

This proposal would commence on 1 July 2017.

The proposal would abolish the Climate Change Authority (CCA), the Emissions Reduction Fund (ERF), the Renewable Energy Target (RET), the Australian Renewable Energy Agency (ARENA), the Clean Energy Finance Corporation (CEFC) and the Clean Energy Innovation Fund (CEIF).

This proposal would commence on 1 July 2017.

The proposal would abolish the Climate Change Authority (CCA), the Emissions Reduction Fund (ERF), the Renewable Energy Target (RET), the Australian Renewable Energy Agency (ARENA), the Clean Energy Finance Corporation (CEFC) and the Clean Energy Innovation Fund (CEIF).

This proposal would commence on 1 July 2017.

The proposal would abolish the Climate Change Authority (CCA), the Emissions Reduction Fund (ERF), the Renewable Energy Target (RET), the Australian Renewable Energy Agency (ARENA), the Clean Energy Finance Corporation (CEFC) and the Clean Energy Innovation Fund (CEIF).

This proposal would commence on 1 July 2017.

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user