Christine Milne (Tasmania, Australian Greens) Share this | Hansard source

I understand the principle of self-assessment. That is why the form only goes to the issues of whether you intended it to be a carbon-sink forest and whether you are confident that it is going to achieve the provisions of two metres and 20 per cent coverage. That is not the question I am asking. Yes, you can sign that. The question I am asking is: where do the guidelines fit in? The tax act, whilst it is about self-assessment, has mandatory regulations. It does not just have a set of guidelines that say, ‘Take this into account when you fill out your tax.’ It has actual mandatory regulations. These are not mandatory regulations. On that form, you do not have to tick boxes about land clearance and, in particular, about water. Where are you going to do that? Secondly, we are supposed to be having audits here. How are you going to audit from a self-assessment? How does the government intend to audit the implementation of these guidelines?