Senator Boswell asked the Minister representing the Minister for Climate Change and Energy Efficiency, upon notice, on 19 September 2011: In regard to carbon tax on fuel: (1) With reference to page 123 of the Department of Finance and Administration's Australia's plan for a clean energy future: Regulation impact statement, which states 'The Government does not know of any small businesses who would be directly liable under the carbon price', and given that the Fuel Tax Legislation Amendment (Clean Energy) Bill will 'provide an effective carbon price on business through the fuel tax system; is it correct that if the regulation impact statement is correct then no small business will pay the effective carbon price on fuel. (2) Is it true that under the fuel tax changes thousands of small businesses will face a direct carbon price. (3) How many businesses around the country will be subject to the carbon price on fuel from 1 July 2011. (4) Is it correct that, based on Australian Taxation Office data, 60 000 businesses, including small businesses, will pay the carbon price, not just 500 big polluters as claimed by the Government.