You failed to mention the changes to the LITO in conjunction with the changes to tax free threshold, increases in medicare levies etc that resulted in less taxes to low incomes and higher taxes in high incomes, if we accept the premise was originally to reduce CO2 emissions, then why hang a bunch of redistributive tax cuts and hikes onto an environmental issue? Anyway - as you said easily avoided by reducing your consumption or being able to afford to put solar panels on your own roof and then charging higher than market price FIT back into the grid to make electricity more expensive for everyone (including low income earners).