Analysis of proposed tax arrangements for ACCU’s

The Analysis of Proposed Tax ACCUs Report examines the implications of proposed changes to the tax treatment of Australian Carbon Credit Units (ACCUs) on the agricultural sector.

The report provides an in-depth analysis of how these tax arrangements might influence carbon farming participation, market dynamics, and alignment with industry and government objectives. It incorporates case studies, consultation with stakeholders, and qualitative and quantitative methods to explore the effects of the proposed tax changes on farm businesses, carbon market participants, and government policy considerations.

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The Australian Agricultural Sustainability Framework is funded by the Australian Department of Agriculture, Fisheries & Forestry through the National Agriculture Traceability Grants Program. Project delivery is led by the National Farmers’ Federation. 

We acknowledge the Traditional Owners of country throughout Australia and recognise their continuing connection to land, waters and culture. We pay our respects to their Elders past, present and emerging. 

© The Australian Agricultural Sustainability Framework. Copyright of National Farmers Federation.

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Dr. David Lemon

Principal Research Scientist

CSIRO

David is Principal Research Scientist for CSIRO and leads the Social and Strategic Design Team. David’s research interests focus broadly on the nature of data (especially geospatial data), and the ways in which society creates, manages, governs, and structures data and data supply chains for the purposes of sharing data. He designs and leads projects aimed at creating new systems for sharing information as well as systems for managing environmental information.

Over his career, David has worked across numerous domains including environment, agriculture, water, defence and transport and is regularly called upon as a trusted advisor with respect to the design of human systems for the purpose of sharing data across multiple organisations.

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Angela Schuster

Managing Director

Schuster Consulting Group

Angela is the Managing Director of Schuster Consulting Group and a member of the cross-functional team responsible for delivering projects under the Australian Agricultural Sustainability Framework. Angela is Chair of the Agricultural Business Research Institute (ABRI) and Standards Australia’s technical committee on data-driven agrifood systems and was previously the Australian representative for the International Organisation for Standardisation (ISO) Strategic Advisory Group on Smart Farming.

In addition, Angela and her husband run a sheep, cattle and cropping enterprise just out of Dubbo in the Central West of NSW.  

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Katie McRobert

Executive Director

Australian Farm Institute

Katie is the Executive Director of the Australian Farm Institute (AFI), joining AFI as Senior Researcher in late 2017 with extensive experience in policy research, editing, communications, and project management. Prior to joining AFI, Katie worked as a global Content and Community Manager for Rabobank, liaising with farming clients to build knowledge banks, and as the National Editor for FarmOnline. She has an MBA from Griffith University specialising in Sustainable Business, and competed in the 2020 Global Business Challenge finals. She has also participated in the inaugural NFF 2030 Leadership Program, is Chair of the CSIRO Drought Resilience Mission Advisory Group, and a member of the NSW Environmental Trust Biodiversity Technical Review Committee, the Australian Agricultural Traceability Governance Group, the CSIRO Agriculture & Food External Advisory Group and the NSW Farm Writers Committee. Katie is a lead author of the Australian Agricultural Sustainability Framework.
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Ian McConnel

Executive Manager, Agricultural Partnerships & Natural Capital

Bush Heritage Australia

Ian McConnel is the Executive Manager of Agriculture and Natural Capital at Bush Heritage Australia, where he leads the organisation’s engagement in nature-positive agriculture and efforts to value and integrate natural capital into land management and conservation practices.
 
A globally recognised leader in agricultural sustainability, Ian is the immediate past President of the Global Roundtable for Sustainable Beef (GRSB). Over 9 years on the GRSB board, he held several committee leadership roles and was instrumental in the development of the beef industry’s first global sustainability targets—a landmark achievement aimed at transforming the sector through measurable and collaborative progress.
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John Cotter

Managing Director & Chair

North West Phosphate

John Cotter is Managing Director and founding investor of North West Phosphate. With 20+ years’ experience delivering major infrastructure and resource projects, John brings deep regional insight and commercial expertise. A recognised leader in infrastructure planning and growing up on a cattle property west of Gympie, he is committed to driving investment and long-term jobs in regional Queensland.
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Dr. Lynne Macdonald

Research Scientist, Sustainable Agriculture

CSIRO

CSIRO scientist Lynne Macdonald blends soil sciences with farming systems approaches to support sustainable agriculture. She currently leads GRDC’s low-emissions initiative, and thrives on turning complex data into practical tools for farmers— never one to follow a set path, she tired of roadmaps.
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Elizabeth Rose

Partner, Climate Change and Sustainability Services

EY

Elizabeth is a Partner with EY’s Climate Change and Sustainability Services team based in Brisbane. Elizabeth has 20 years’ experience in sustainability and climate change, specialising in climate change risk, carbon accounting, decarbonisation and nature-based solutions, with a focus on the government, agriculture and resources sectors. Elizabeth has supported all levels of government with climate change policy design and implementation, and with industry in relation to responding to these requirements.
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Carli Davis

Co Founder & Chief Sustainability Officer

SEAOAK Consulting

Carli is a strategist with a background in regenerative agriculture and experience at PwC and R.M. Williams. Her work spans farm to fork, tackling challenges throughout the supply chain including traceability, soil health, biodiversity, regenerative systems and natural capital markets.
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Ebony Greaves

Co Founder & CEO

SEAOAK Consulting

Ebony is a former Deloitte senior leader and climate strategist who is passionate about working with the food and fibre industry to manage exposure to climate risk and implement sustainable solutions that create long-term value for business, people, planet and biodiversity.
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Hugh Killen

Managing Director & CEO

Impact Ag

Hugh Killen is a visionary leader, championing agriculture as a climate and nature solution. As Managing Director of Impact Ag Australia, Hugh is at the forefront of merging finance and farming, creating a blueprint for a world where agriculture is both profit-positive and nature-positive.
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Ian Layden

Director Vegetables, Systems and Supply Chains

Qld Department of Primary Industries

Ian is the Director Vegetables, Supply Chains & Market Access RD&E in the Queensland Department of Primary Industries. With a background in soil science and extension, he has worked in horticulture systems since 2005 and has a keen interest in precision agriculture. This includes a number of technology focussed projects for the Australian vegetable industry, including lead of the 2023 and 2025 Gatton AgTech Showcase events.
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Janine Waller

Executive Director

Australian Dairy Products Federation

Janine Waller brings more than 25 years of extensive experience in the food industry, with a significant focus on the dairy sector.
 
As the Chief Executive Officer of the Australian Dairy Products Federation (ADPF), Janine represents the national industry peak body representing the post farm-gate members of the Australian dairy supply chain. This includes processors, traders and marketers of Australian dairy products.
 
In her role, Janine leads a dedicated team committed to advancing the dairy industry across rural and regional Australian.
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David Lamb

Chief Scientist

Food Agility CRC

David is a farmer and physicist who has worked in precision agriculture for 30 years. He is presently the Chief Scientist of Food Agility CRC which is focussed on transforming the agrifood sector using the power of data and digital. He also leads the AgTrace initiative in partnership with DAFF. Passionate about ‘reality-fuelled’ agtech innovation on farms, he has established two university smart farms and the Global Smart Farm Network.

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Courtney Bailey

Agriculture Sector Lead

Voconiq

Courtney leads agriculture research at Voconiq, and is a 2025 NFF Diversity in Agriculture Leadership program participant. She helps clients implement and embed trust-based strategies.

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Dr Kieren Moffat

CEO and Founder

Voconiq

Kieren is a social scientist and co-founder of Voconiq. He works globally to build community trust between industry, government and communities, helping sectors align sustainability efforts with public expectations.

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Andrew Skinner

Director

More Than Machines

Andrew is an accomplished technology leader with over 25 years experience delivering cutting-edge solutions across diverse industries, including media, utilities, defence, manufacturing, health, and agrifood.  He possesses extensive expertise in international agri-food technology ecosystems, and is a trusted advisor to industry organisations, supply chain entities, researchers, startups, and governments. Andrew founded the technology consultancy More Than Machines, where he assists agrifood organisations, startups, researchers, and governments in developing digital strategies, policies and technology solutions that leverage data and AI to optimise their land, production, markets, and products.  Previously, as Chief Data Officer at Meat and Livestock Australia, he developed and implemented the Australian Red Meat industry data strategy and digital supply chain research programs, demonstrably increasing productivity, product quality, and enabling new market opportunities through targeted digital technology implementation. 

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Anna Hooper

Director, Economic & Environmental Policy

Australian Grape & Wine Inc.

Anna is a wine industry professional since the late 90’s, working in vineyard management and winemaking both in Australia and overseas, and later as General Manager of a premium, sustainability focused, wine producer in South Australia. She has been a non-executive director on private and government boards in the fields of biosecurity, natural resource management and grape and wine business and currently sits on the board of Landcare Australia. Immediately prior to the formation of Australian Grape and Wine she gained experience in national advocacy as Chief Executive Officer of Australian Vignerons. Having worked across a broad range of roles, including practical hands-on industry experience, she is well placed in her role to promote the best interests of the sector on domestic policy issues relating to environmental and economic sustainability. She is leading the project on carbon emissions traceability that is the focus of the presentation. 

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Dr. Melindee Hastie

Research Fellow (Meat, Food & Sensory Science)

Agriculture Victoria

Melindee is a Research Fellow at the University of Melbourne’s School of Agriculture, Food and Ecosystems Science, where she focusses on the consumer defined opportunity for sustainable food production. Melindee has over 20 years’ experience in R&D leadership for academia and international FMCGs such as Cadbury, Kraft, and Mondelez. 

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Warwick Ragg

General Manager NRM

National Farmers Federation

Warwick is General Manager of Natural Resource Management with the National Farmers Federation, and Project Lead for the Australian Agricultural Sustainability Framework.

Warwick was raised on a farm in the NSW Southern Highlands and has almost 30 years experience in rural and regional advocacy. Prior to joining NFF Warwick had been working in the Commonwealth Government in stakeholder engagement roles and had previously spent a decade with NSW Farmers’ Association and a further decade as chief executive of Australian Forest Growers.

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Adam Fennessy PSM

Secretary

Department of Agriculture, Fisheries & Forestry

Adam has over 25 years of public sector experience at state and federal levels. His former roles have included Secretary of the Victorian Department of Environment and Primary Industries, Secretary of the Victorian Department of Environment, Land, Water & Planning, the Victorian Public Sector Commissioner and Dean & CEO of the Australia and New Zealand School of Government (ANZSOG). Adam has worked in the private sector as a partner with global advisory firm Ernst & Young.

Adam is an IPAA National Fellow and previously served on the board of IPAA Victoria. In 2018, he received a Public Service Medal (PSM) for leadership in the Victorian public sector.

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Neil McSkimming

Senior Policy Officer, Export Development

Agriculture Victoria

Neil is a Senior Policy Officer providing advice on international market access, trade and capability building to grow the state’s agricultural industry. 

His career has a balance of government and private industry experience including eight years at Coles Supermarkets where he was Responsible Sourcing Manager transforming the animal welfare and sustainable production credentials for its own brand products. 

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David Jochinke

President

National Farmers Federation

David, commonly referred to as ‘DJ’, is a third generation dryland mixed farmer. DJ operates his family’s property at Murra Warra in the Wimmera, Victoria, producing various broadacre crops and finishing prime lambs. He has been heavily involved at all levels of farmer advocacy since finishing his Diploma of Applied Science (Ag Services) at Longerenong College. DJ was elected as President of the National Farmers’ Federation in October 2023 after serving as Vice President and Director for numerous years.

DJ is a past recipient of a Nuffield Australia Scholarship and Australian Rural Leadership Program and is an active contributor to his local community.

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