Senator Wong: The Minister for Climate Change and Energy Efficiency has provided the following answer to the honourable senator's question: (1) The Small Business Impact Statement of the Regulation Impact Statement is correct in stating that, "the Government does not know of any small businesses who would be directly liable under the carbon price". About 500 of the biggest polluters in Australia will be required to pay the carbon price under the carbon pricing mechanism. An effective carbon price will apply to certain fuel-related emissions as elaborated in the answer to Part 2. (2) In summary, the fuel tax changes are: Households and businesses will not face a carbon price on the fuel they use for on-road light vehicle transport, in addition, the agriculture, forestry and fishery industries will not face a carbon price on the fuel they use for off-road transport or non-transport purposes. Some businesses currently do not pay the full rate of fuel excise due to receiving fuel tax credits that cancel some or all of their fuel tax liability. The credit amount will be adjusted to reflect an equivalent carbon price from 1 July 2012. There will be no changes to the fuel tax credits for heavy on-road vehicles at the commencement of the scheme. The Government intends to reduce the fuel tax credits for heavy on-road vehicles from 1 July 2014. Domestic aviation fuel excise will be increased by an amount equivalent to the carbon price and the automatic remission of excise on gaseous fuels will be reduced from 1 July 2012. Treasury has advised that it is not possible to give a precise estimate of the number of businesses which will be subject to these changed arrangements. This is due to overlaps in the activities undertaken by businesses, the nature of the liabilities for excise and customs duties and eligibility for fuel tax credits. It should also be noted that, even with the changed arrangements, a number of construction, manufacturing, wholesale/retail, property management and landscaping activities, as well as a wide range of other activities, will receive a larger fuel tax credit from 1 July 2012 than they do in 2011-12, due to the phasing up of fuel tax credits. The Government has also announced that from 1 July 2013, large users of specified fuels will be able to voluntarily opt to use the permit-based carbon pricing mechanism instead of the arrangements outlined above. (3) Please refer to Part 2. (4) Please refer to Part 2.