If it achieves nothing else the Carbon Tax will create a career path for second hand car salesmen and failed politicians. You can now pay your money, do a two day course and become accredited in Carbon Accounting. The course is available via University or private suppliers.

I have always suspected Mining Engineers and Metallurgists got their certificates from a Kellogg Wheaties packet but we Accountants always had more stringent requirements. Whilst there were some issues on the fringes of our profession , who can forget the bottom of the harbour schemes? At least those guys had the decency to call themselves Tax Agents not Accountants.

This carbon accounting is a black art, no self respecting accountant would become involved in measuring the emissions from a bovine animal, calculating the carbon content and then coming up with a dollar value payable as a tax .

This course should be called Carbon Engineering or better still Carbon Gymnastics and taught in the Arts Faculty.

Rod Bates
Ardross WA