澳大利亚联邦政府针对大型污染企业的燃油税抵免政策正在严重削弱该国的气候减排承诺。根据气候诚信组织的分析，排名前18位的燃油税抵免收益企业在2024-25年获得33亿澳元的柴油退税，而这些企业在国家保障机制下仅需支付1.5亿澳元，两者比例高达22比1[1]。这种政策矛盾直接与澳大利亚到2050年实现净零排放的目标相悖[1]。
具体来看，主要采矿企业获得的税收优惠远超其碳排放成本。必和必拓获得6.22亿澳元燃油税抵免，但在保障机制下仅支付1900万澳元，比例达32比1；力拓获得4.32亿澳元燃油税抵免，对应保障机制成本2100万澳元，比例为21比1；格伦科获得3.49亿澳元抵免，保障机制成本仅900万澳元，比例为41比1；力拓另一业务部门获得3.44亿澳元燃油税抵免，对应保障机制成本700万澳元，比例为47比1[1]。相比之下，澳大利亚碳信用单位交易价格约为每吨38澳元[1]。
前财政部秘书肯·亨利表示，"如果你想改变商业行为，你必须确保拿走的比给的多"[1]。目前，保障机制覆盖228个大型污染设施，但这些设施仅占国家总排放的10%[1]。值得注意的是，力拓森宫冶金公司已与其他矿企分道扬镳，支持将燃油税抵免上限定在500亿澳元每年[1]。澳大利亚承诺到2035年排放量比2005年水平降低62-70%[1]。
Australia's federal government is providing major polluting companies with diesel fuel tax rebates that far exceed their compliance costs under the country's climate safeguard mechanism, effectively canceling out emissions reduction efforts.[1] According to analysis by the Climate Integrity organization, the top 18 recipients of fuel tax rebates received A$3.3 billion in diesel refunds during 2024-25, while paying only A$150 million under the safeguard mechanism—a ratio of 22 to 1.[1]
The disparity is particularly stark for mining companies. BHP received A$622 million in fuel tax relief against A$19 million in safeguard mechanism costs, a ratio of 32 to 1, while Rio Tinto received A$432 million in rebates compared to A$21 million in compliance payments, representing a 21 to 1 ratio.[1] Glencore reported A$349 million in fuel tax benefits against A$9 million in safeguard costs, a ratio of 41 to 1.[1] The safeguard mechanism itself covers 228 large polluting facilities but accounts for only 10 percent of Australia's emissions.[1]
This policy misalignment contradicts Australia's commitment to reach net zero emissions by 2050 and reduce emissions by 62 to 70 percent below 2005 levels by 2035.[1] Former Treasury Secretary Ken Henry commented on the underlying problem, stating: "If you want to change business behavior, you have to make sure you're taking away more than you're giving."[1] Notably, Rio Tinto's Maaden Metallurgical Company has broken ranks with other major miners by supporting a cap on fuel tax rebates at A$50 billion annually.[1]