macarthur coal receives $5.1b proposal, page-29

What is difference of carbon dioxide tax and GST?
Everyone has to pay GST (excluding GST exempt items) but only specific groups have pay carbon dioxide tax.
It's fair?
Everyone has to have its responsibility for carbon dioxide emission if he/she causes it. No exemption should be given.

By the way, if foreign companies don't need to pay the carbon tax and mining resource tax, more Aussie companies will be under the foreign companies' hands.
At last, the government policy will give away valuable Aussie resources to foreigners?