Which 500 Companies Pay The Tax

Which 500 companies pay the tax
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Which 500 companies pay the tax?

Under the Governments proposed Carbon Pricing Mechanism around 500 facilities will become liable: Around 500 of the biggest polluters in Australia will be required to pay for their pollution under the carbon pricing mechanism.(Securing a Clean Energy Future, Chapter 3) So which facilities are included in that list of 500? The government has released a Factsheet detailing the types of facilities that will be covered and their distribution by State, but no information on which private and public bodies will actually be responsible for paying the tax. The criterion for determining liability under the proposed scheme is a facilitys direct greenhouse gas emissions. According to the Governments proposal, facilities that emit more than 25 kilotonnes (kT) of carbon dioxide equivalent (CO2 e) annually will be included in the scheme. Transport fuels are excluded from the scheme directly, but domestic aviation, marine, rail and certain other transport fuels will have an indirect carbon price applied to them through fuel tax credit or excise changes: Facilities that have direct greenhouse gas emissions of 25,000 tonnes of CO2 -e a year or more (excluding emissions from transport fuels and some synthetic greenhouse gases) will be covered. There will be a lower threshold for certain landfill facilities. Retailers of natural gas will be liable for carbon pollution from the use of the fuels they supply to customers. (Securing a Clean Energy Future, Chapter 3) CO2 e is a measure that expresses all greenhouse gases together. A carbon dioxide equivalent is calculated for non-carbon dioxide greenhouse gases by their global warming potential (GWP). GWP is the relative ability of one kilogram of a greenhouse gas, compared with one kilogram of carbon dioxide, to warm the atmosphere over a specified period of time (usually 100 years). Each gas is assigned a multiplier, ranging from 1 for carbon dioxide, to as high as 22 000 for sulphur hexafloride. The only public information available on CO2 e emissions at a company level is that provided by the National Greenhouse and Energy Reporting (NGER) Scheme. Under the provisions of the National Greenhouse and Energy Reporting Act 2007 companies and facilities that emit over certain thresholds, or consume over a certain amount of energy, are required to report their emissions and energy consumption to the Department of Climate Change and Energy Efficiency (DCCEE). There are separate reporting thresholds for energy and greenhouse gas emissions and the latter are further divided into scope 1 and scope 2 emissions. From the National Greenhouse and Energy Reporting Greenhouse and Energy Information 200910: Scope 1 emissions are the release of greenhouse gases into the atmosphere because of activities at a facility controlled by the corporation. An example of this would be gases emitted when burning coal to generate electricity at a power station. Scope 2 emissions in relation to a facility, are the release of greenhouse gases emitted because of the electricity, heating, cooling or steam that is consumed at the facility but which is generated elsewhere. An example of this would be greenhouse gases emitted to generate electricity which is transmitted to a car factory and used to power the car factorys lighting. The greenhouse gas emissions are part of the factorys scope 2 emissions. It is important to recognise that scope 2 emissions from one facility are part of the scope 1 emissions from another facility. For the 200910 reporting year, all those companies with scope 1 and scope 2 emissions above 87.5 kilotonnes were obliged to monitor and report CO2e emissions and energy consumption. This information is then made public through the Greenhouse and Energy Data Officer. However, the legislation includes caveats to protect the confidentiality of commercially sensitive information. Firstly, only company-level data is made public, but the threshold for liability under the proposed
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Carbon Pricing Mechanism is applied at a facility-level. Secondly, a company can apply to have certain data kept undisclosed if it is thought the data could reveal trade secrets or diminish commercial value in connection with a facility, technology or corporate initiative (NGER guidelines). For these reasons, the NGER data is not an accurate reflection of a companys greenhouse gas emissions. Further, the coverage details of the proposed Carbon Pricing Mechanism outline that: All scope 1 (direct) emissions covered by the carbon pricing mechanism, and legacy waste emissions, will count towards thresholds, but not scope 1 emissions from fuels or other sources excluded from the carbon pricing mechanism. Publicly available NGER data does not make the distinction between sources of scope 1 emissions. It provides only aggregates and could therefore be misleading. Nonetheless, and although imperfect, the NGER data is the only public information that provides any indication as to which companies may be liable under the proposed Carbon Pricing Mechanism. Bearing in mind the limitations of the data as just detailed, below is the latest NGER list, ordered by decreasing scope 1 emissions. scope 1 greenhouse gas emissions Registered Corporations Macquarie Generation Delta Electricity 19,797.6 Great Energy Alliance Corporation Pty Ltd 17,248.0 International Power (Australia) Holdings Pty Ltd 16,824.9 C S Energy Limited 15,612.2 TRUenergy Holdings Pty Ltd 12,067.7 Eraring Energy 10,791.4 BlueScope Steel Limited 10,186.8 Loy Yang Holdings Pty Ltd 10,173.4 OzGen Holdings Australia Pty Ltd 8,418.4 Electricity Generation Corporation T/A Verve 8,391.7 Woodside Petroleum Ltd. 8,230.8 Tarong Energy Corporation Limited 7,863.1 Alinta Energy Limited 7,701.3 Rio Tinto Limited 7,445.7 Stanwell Corporation Limited 7,035.0 NRG Victoria 1 Pty Ltd 6,757.6 Alcoa Australian Holdings Pty Ltd1 6,117.8 AZSA Holdings Pty Limited 5,150.9 BHP Billiton Limited 4,059.3 Anglo American Australia Limited 591.0 4,650.2 1819.3 6,970.2 526.2 6,643.9 9804.7 16,562.3 56.6 7,091.5 18.1 7,463.8 9651.9 17,353.2 145.7 8,008.9 135.1 8,365.9 38.4 8,430.1 6.0 8,424.4 38.5 10,211.9 20.3 10,207.1 1424.6 12,216.0 49.6 12,117.3 227.8 15,840.0 98.8 16,923.7 312.9 17,560.8 231.4 20,029.0 (kt CO2-e) 23,408.8 20,453.1 scope 2 greenhouse gas emissions (kt CO2-e) 175.8 233.0 scope 1 & 2 greenhouse gas emissions (kt CO2-e) 23,584.6 20,686.1
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scope 1 greenhouse gas emissions Registered Corporations Qantas Airways Limited 3,571.2 Santos Ltd 3,556.5 Queensland Alumina Limited 3,095.8 Adelaide Brighton Ltd 2,744.7 Cement Australia Holdings Pty Ltd 2,692.5 Xstrata Holdings Pty Ltd 2,583.5 OneSteel Limited 2,578.7 Exxonmobil Australia Pty Ltd 2,575.8 Peabody Energy Australia Pty Ltd 2,474.1 HRL Limited 2,469.2 BM Alliance Coal Operations Pty Ltd 2,403.6 Wesfarmers Limited 2,328.3 Boral Limited2 2,313.2 BHP Billiton Aluminium Australia Pty Ltd 2,113.6 Orica Limited 2,052.0 Transfield Worley Power Services Pty Ltd 1,987.6 Alcan Gove Pty Limited 1,985.1 Centennial Coal Company Limited 1,873.4 Origin Energy Limited 1,817.6 Caltex Australia Limited 1,730.2 Virgin Blue Holdings Ltd 1,574.8 Conoco Phillips Australia Gas Holdings Pty Ltd 1,538.9 Burrup Fertilisers Pty Ltd 1,472.4 BP Regional Australasia Holdings Pty Ltd 1,442.5 Shell Australia Limited 1,435.8 AGL Energy Limited1 1,248.7 Queensland Nickel Pty Ltd 1,235.8 Rio Doce Australia Pty Limited 1,167.0 Transfield Services Limited 1,127.2 Power and Water Corporation 1,045.8 Energy Developments Limited (kt CO2-e) 3,956.1
scope 2 greenhouse gas emissions (kt CO2-e) 224.0 39.7 726.5 291.2 262.3 1130.6 1302.8 260.2 155.3 179.2 1067.6 2760.9 546.0 351.0 435.1 0.0 7.8 239.6 53.0 312.1 14.3 2.7 0.0 477.6 493.8 53.6 43.7 101.1 108.7 130.5 2.8
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 4,180.1 3,611.0 4,283.0 3,387.0 3,006.9 3,823.1 3,886.3 2,839.0 2,731.0 2,653.3 3,536.8 5,164.5 2,874.4 2,664.2 2,548.7 2,052.0 1,995.4 2,224.8 1,926.4 2,129.7 1,744.5 1,577.5 1,538.9 1,950.0 1,936.3 1,489.4 1,292.4 1,336.9 1,275.7 1,257.7 1,048.6
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scope 1 greenhouse gas emissions Registered Corporations Asciano Limited 987.3 Incitec Pivot Limited1 983.2 Pechiney Consolidated Australia Pty Limited 873.3 BHP Billiton Energy Coal Australia Pty Ltd 864.4 Apache Energy Limited 839.5 Qenos Holdings Pty Ltd 788.4 ERM Kwinana Holding Pty Ltd 786.2 Gujarat NRE Coking Coal Limited 776.1 Transpacific Industries Group Ltd 713.0 Queensland Nitrates Pty Ltd 703.6 QR Limited 692.7 TransAlta Energy (Australia) Pty Ltd 684.8 Leighton Holdings Limited 662.7 Newcrest Mining Limited 633.8 Iluka Resources Limited 631.4 CSR Limited 607.0 Envestra Limited 568.4 Minara Resources Limited 561.9 SPI (Australia) Assets Pty Ltd 559.6 Tiwest Pty Ltd 522.2 Billiton Manganese Australia Pty Ltd 510.4 Amcor Limited 509.9 Owens-Illinois (Australia) Pty Ltd 502.8 Aurora Energy Pty Ltd 494.2 Wilpinjong Coal Pty Ltd 489.0 Axia Energy Australia Pty Ltd 481.1 Paper Australia Pty Ltd 478.2 Prosafe Production Services (Australia) Pty Ltd 444.7 Fortescue Metals Group Ltd 439.9 Idemitsu Australia Resources Pty Ltd 437.5 Toll Holdings Limited (kt CO2-e) 1,023.7
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 1,132.2 1,161.1 7,883.0 929.3 865.3 1,191.1 789.0 834.7 819.3 762.5 1,427.2 692.7 928.2 1,331.4 877.6 1,063.3 607.1 568.6 844.0 802.6 696.8 1,021.9 824.7 595.2 516.3 489.0 705.1 478.2 484.4 550.1 532.7
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scope 1 greenhouse gas emissions Registered Corporations Ecogen Holdings Pty Ltd 417.2 Enhance Place Pty. Limited 411.6 Waste Recycling and Processing Corporation 394.8 Tarong North Pty Ltd 394.2 Arrow Energy Ltd 387.9 Nyrstar Australia Pty Ltd 379.9 Comgen Australia Pty Ltd 371.4 Sembsita Australia Pty. Limited 366.6 Hydro Aluminium Kurri Kurri Pty Ltd 360.0 Newmont Australia Holdings Pty Ltd 358.0 Woolworths Ltd 355.7 DBNGP (WA) Transmission Pty Limited 353.2 Pratt Consolidated Holdings Pty. Ltd. 342.1 Honan Holdings Pty Ltd 330.1 Chevron Australia Holdings Pty Ltd 309.5 New Hope Corporation Limited 309.1 Unimin Asia Pacific Pty Ltd 302.7 Penrice Soda Holdings Limited 302.5 Macarthur Coal Limited 301.7 Whitehaven Coal Limited 298.9 APT Pipelines Limited 293.4 Brickworks Ltd 275.0 Multinet Group Holdings Pty Limited 264.4 CH2M Hill Australia Pty Ltd 263.3 Norske Skog Industries Australia Limited 252.5 Yancoal Australia Pty Limited 228.0 Kalgoorlie Consolidated Gold Mines Pty Ltd 222.6 Brisbane City Council 219.5 QMAG Limited 216.4 Big Ben Holdings Pty. Limited 215.7 Linfox Pty Ltd (kt CO2-e) 434.5
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 464.2 417.3 421.9 398.6 434.6 855.3 389.1 395.1 2,875.8 860.4 2,828.4 357.5 1,374.2 562.6 334.2 347.9 504.9 522.1 363.1 311.3 396.3 420.7 277.7 264.6 1,057.6 328.8 547.9 299.4 293.9 246.0 264.7
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scope 1 greenhouse gas emissions Registered Corporations Downer EDI Limited 206.3 Tiger Airways Australia Pty Limited 204.7 Goldfields Power Pty Ltd 196.4 Grange Resources Limited 193.5 Jellinbah Group Pty Ltd 190.0 Barrick (Australia Pacific Holdings) Pty Ltd 189.5 Melbourne Water Corporation1 186.7 Holcim Participations (Australia) Pty Ltd. 184.6 JBS Holdco Australia Pty Ltd 182.2 Caledon Coal Pty Limited 181.7 Sonoma Mine Management Pty Ltd 175.8 New Zealand Milk (Australasia) Pty Ltd 169.8 Hanson Australia (Holdings) Proprietary Limited 168.8 ICC Holdings Pty Limited 167.9 Snowy Hydro Limited 166.9 CITIC Pacific Mining Management Pty Ltd 166.6 Farstad Shipping (Indian Pacific) Pty Ltd 166.2 Devereaux Holdings Pty Ltd 162.7 MMG Management Pty Ltd 162.5 Felix Resources Limited 161.4 Barrick (PD) Australia Limited 158.5 Xstrata Coal Queensland Pty Limited 152.8 TT-Line Company Pty Ltd 151.3 SPI Electricity & Gas Australia Holdings Pty Ltd 150.2 International Energy Services Pty Ltd 148.9 Koppers Australia Pty Ltd 148.8 AngloGold Ashanti Australia Limited 146.5 PaperlinX Limited 145.8 Murray Goulburn Co-operative Co. Limited 144.7 D.M. & M.T. Nolan Pty. Ltd 144.4 Auscan Holdings Pty Ltd (kt CO2-e) 209.0
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 254.5 206.3 204.7 249.8 201.4 434.7 420.0 267.8 344.4 196.7 213.4 366.6 231.7 170.9 503.4 167.3 166.6 180.0 439.3 184.6 265.9 201.5 154.2 820.3 152.5 184.0 149.1 189.3 637.5 148.6 144.4
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scope 1 greenhouse gas emissions Registered Corporations PTTEP Australia Perth Pty Ltd 143.8 Energex Limited 142.9 State Transit Authority of NSW 141.4 Cairnton Holdings Limited 139.8 Sydney Water Corporation 139.5 Roc Oil Company Limited 134.8 Peabody (Burton Coal) Pty Ltd 134.8 Baiada Pty Limited 132.1 BHP Billiton Nickel Operations Pty Ltd 131.8 Prime Infrastructure Holdings Limited 129.6 A.A. Scott Pty Ltd 129.4 Envirogen Pty Ltd 127.0 Millennium Inorganic Chemicals Limited 125.3 Water Corporation 124.9 A.C.N. 098 904 262 Pty Ltd 120.7 Jet Systems Pty Ltd 119.5 Kimberly Clark Pacific Holdings Pty Ltd 117.1 Teekay Holdings Australia Pty Ltd 110.9 Mount Gibson Iron Limited 109.0 A J Bush & Sons Pty Ltd 104.0 Lion Nathan National Foods Pty Ltd 101.8 Isaac Plains Coal Management Pty Ltd 100.4 Mitchell Corp Australia Pty Ltd 99.8 Food Investments P/L 97.6 Ergon Energy Corporation Limited 97.6 Gold Fields Australia Pty Ltd 97.3 OZ Minerals Limited 96.4 The Maddingley Mine Trust 96.0 BGC (Australia) Pty Ltd 94.1 Donaldson Coal Pty Limited 91.7 Building Supplies Group Holding Pty Ltd (kt CO2-e) 144.1
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 144.6 1,459.1 153.7 237.4 453.2 139.5 163.6 305.0 135.3 135.7 135.8 129.4 204.9 583.9 124.9 122.7 370.1 118.4 111.7 128.1 391.9 113.3 101.4 295.8 929.4 293.1 279.1 96.8 161.1 106.4 411.9
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scope 1 greenhouse gas emissions Registered Corporations Coalpac Pty Ltd 90.5 Silk Logistics Group Holdings Pty Limited 90.1 HCPH Holdings Pty Limited 88.3 Australian Postal Corporation 86.3 Rail Corporation New South Wales 84.1 Byrns Smith Unit Trust 83.8 Aditya Birla Minerals Ltd 81.8 Fletcher Building (Australia) Pty Ltd 81.0 A.C.N. 137 191 023 Pty Ltd 80.3 St Barbara Limited 80.2 V/Line Corporation 79.4 Simplot Australia (Holdings) Pty Limited 78.2 Foster's Group Limited 76.0 Fulton Hogan Australia Pty/Ltd 75.6 Goodman Fielder Limited 71.8 Inghams Enterprises Pty Limited 67.6 CEVA Pty Ltd 64.2 Valemus Australia Pty Ltd1 59.9 Cargill Australia Limited 59.0 Country Energy 58.8 ACTEW Corporation Ltd1 57.2 Telstra Corporation Limited 57.0 South Australian Water Corporation 57.0 Veolia Transport Australasia Pty Ltd 56.1 Nippon Meat Packers Australia Pty Ltd 54.6 Coca-Cola Amatil Limited 51.3 Graincorp Limited 50.1 SCA Tissue Australia Pty Limited 49.3 Cristal Australia Pty Ltd 45.4 Thales Australia Holdings Pty Ltd 44.4 Heinz Watties Pty Ltd (kt CO2-e) 91.0
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 93.1 90.5 129.7 310.0 724.7 91.9 110.3 329.8 150.5 134.3 92.2 131.3 233.9 92.5 168.8 285.6 88.8 129.8 107.4 930.9 219.0 1,439.9 272.8 261.7 113.3 185.4 185.0 226.6 102.7 92.6 90.0
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scope 1 greenhouse gas emissions Registered Corporations Toyota Motor Corporation Australia Ltd. 41.4 Kagara Ltd 41.3 Bega Cheese Limited 39.5 Nestle Australia Ltd 37.8 ALDI Stores (A Limited Partnership) 35.4 Cadbury Australia Limited 35.4 Oceanic Coal Australia Limited 34.8 Hunter Water Corporation 34.5 Boeing Australia Holdings Proprietary Limited 34.1 McCain Foods (Aust) Pty Ltd 33.8 Ford Motor Company of Australia Limited 33.4 Norton Gold Fields Limited 33.2 The Trustee for Costa's Unit Trust 33.1 Gladstone Ports Corporation Limited 32.4 General Motors Australia Ltd 32.2 Coogee Chemicals Pty Ltd 32.2 Mars Australia Pty Ltd 31.4 Crown Limited 31.2 Silicon Metal Company of Australia Pty Ltd 29.8 Bradken Limited 29.8 EnergyAustralia1 29.7 Northgate Australian Ventures Corp Pty Ltd 29.6 SP Australia Networks (Transmission) Ltd 29.0 Arnotts Biscuits Holdings Pty Ltd 28.4 BOC Limited 26.1 Harvey Norman Holdings Limited 25.1 Commonwealth Bank of Australia 24.5 Metropolitan Health Service 23.7 Lend Lease Corporation Limited 23.2 James Hardie Austgroup Pty Ltd 22.5 Parmalat Australia Ltd (kt CO2-e) 42.1
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 170.3 90.2 136.2 208.2 173.0 92.0 35.6 100.9 89.3 113.9 235.1 104.3 98.8 104.7 150.8 151.7 128.7 175.5 350.4 119.5 1,277.7 228.2 1,552.1 91.0 669.0 180.0 432.6 151.1 142.4 92.5 103.4
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scope 1 greenhouse gas emissions Registered Corporations MML Holdings Pty Ltd 22.2 Electricity Networks Corporation1 20.4 PMP Limited 19.8 Integral Energy Australia 19.2 CHEDHA Holdings Pty Limited 19.1 Stockland Corporation Ltd 18.7 LGL Australian Holdings Pty Ltd 18.5 Doral Mineral Industries Limited 18.0 Monash University 17.7 AAPC Limited 17.3 GPT Management Holdings Ltd Commonwealth Scientific and Industrial Research IPMG Pty Limited 15.7 Crane Group Limited 15.3 TransGrid 15.0 Resolute Mining Limited 14.9 Ramsay Health Care Limited The Uniting Church in Australia Property Trust (Q) John Swire & Sons Pty Ltd 14.2 Holiday Inns Holdings (Australia) Pty Ltd 13.7 Competitive Foods Australia Pty Ltd 13.4 University of Melbourne 13.3 Sun Metals Holdings Limited 12.8 ETSA Utilities 12.5 Mirvac Limited 11.4 Healthscope Limited 9.8 Tabcorp Holdings Limited 9.6 National Australia Bank Limited 9.5 Westfield Holdings Limited 9.4 Perilya Limited 9.3 Public Transport Authority of Western Australia 14.8 14.8 16.4 15.7 (kt CO2-e) 22.3
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 110.8 919.6 114.7 691.9 1,345.9 147.9 116.3 88.3 138.9 192.6 178.9 131.1 99.5 114.6 2,061.1 120.8 166.3 99.0 100.4 111.6 142.2 135.5 897.0 546.6 246.7 111.3 151.6 158.3 339.0 119.7 108.1
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scope 1 greenhouse gas emissions Registered Corporations St Vincent's Health Australia Ltd 8.7 Salvage Pty Ltd Queensland Electricity Transmission Corporation Limited LyondellBasell Australia (Holdings) Pty Ltd 7.9 Dexus Holdings Pty Limited 7.4 Westpac Banking Corporation 7.4 AMP Limited 7.2 Fairfax Media Limited 7.1 Australia and New Zealand Banking Group Ltd 6.6 United Energy Distribution Holdings Pty Limited 6.2 News Australia Holdings Pty Limited 6.0 Macquarie Group Limited 5.1 ISPT Pty Ltd 4.9 David Jones Limited Southern Cross Airports Corporation Holdings Ltd Air Liquide Australia Limited 3.7 Metro Trains Melbourne Pty Ltd 3.5 The University of Queensland 2.9 Centro Properties Limited 2.9 McDonald's Australia Ltd 2.7 Myer Holdings Limited 2.6 SunWater 2.6 QIC Limited Frequency Infrastructure Australia Holdings Pty Ltd ElectraNet Pty Ltd 1.2 IBM A/NZ Holdings Pty Limited 1.0 Port Waratah Coal Services Limited 0.4 Amalgamated Holdings Limited 0.1 Vodafone Hutchison Australia Pty Ltd Global Switch Australia Pty Limited 1.9 1.6 4.3 4.0 8.3 8.1 (kt CO2-e) 9.2
scope 2 greenhouse gas emissions (kt CO2-e) 116.2 173.5 1688.5 137.0 133.8 186.9 173.1 90.0 160.0 603.2 121.9 92.4 94.0 104.4 88.7 291.5 281.6 123.7 151.9 129.0 223.7 160.7 108.5 162.1 240.7 98.7 121.7 145.7 112.1 101.4
scope 1 & 2 greenhouse gas emissions (kt CO2-e) 125.4 182.3 1,696.8 145.0 141.7 194.3 180.5 97.2 167.2 609.8 128.1 98.3 99.1 109.3 92.9 295.5 285.3 127.2 154.8 131.9 226.3 163.4 111.1 164.0 242.3 99.9 122.7 146.1 112.1 101.4
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18 July, 2011 Comments to: web.library@aph.gov.au Last reviewed 18 July, 2011 by the Parliamentary Library Web Manager Commonwealth of Australia
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