These reports are pursuant to the Treasurer’s Direction under s 95ZE of the Competition and Consumer Act 2010 to the ACCC to formally monitor prices, costs and profits in order to assess the general impact of the carbon tax scheme in Australia.

The ACCC is required to report to the Minister on its monitoring activities within 28 days at the end of each quarter of each financial year.

A related publication is Carbon tax price reduction obligation - quarterly reports on the ACCC's operations.