The time is right to review the Emissions Trading Scheme (ETS), congratulations to the Government on getting its review underway. The ETS is a complex scheme that most people put in the too hard basket. Many attempts have been made at trying to explain it but with so many intricacies it’s a hard ask. One approach to simplification could be to accept that most people planting trees are pleased to do so for the environmental impact even if this is only ancillary to financial objectives. People keeping their trees in the ground or replanting on harvest should get a simple reward for doing so. There is opportunity for the Scheme to be less about trying to account for carbon locked into trees and more about rewarding people creating forests.