The Carbon Tax will be administered by the Customs and Excise Division. The first phase of Carbon Tax implementation will be from 1 June 2019 to 31 December 2022, and the second phase from 2023 to 2030. The Registration and Licensing process is scheduled to commence for a period prior to submission of the first account which will become due in July 2020.

Although the Bill was signed by the President late last month, the Rules are still circulated for public comment.  That process will conclude by 14 June 2019.