Beleaguered and undaunted, Australia's Prime Minister Julia Gillard had begun her final push for the carbon tax deemed necessary for the environment but would be costly for the domestic economy.

Australians are still in the quandary if the promise of tax rebates will be enough as industries led by airline firms and other service-oriented industries have warned of passed-on costs with the new carbon emission tax set at Aus$23 ($24.74) per tonne from July 1 next year to help battle climate change.

Prime Minister Gillard is determined to let herself known despite plunge of her ratings approval to many Australians.

"I'll keep explaining the details and what this is all about. It's about cutting carbon pollution. Most Australians believe that climate change is real, it's caused by human activity, it's caused by carbon pollution and we can cut the amount of carbon pollution we generate.

What I want to do is reduce carbon pollution by 160 million tonnes in 2020. That's the equivalent of getting 45 million cars off the road. And I want us to have an emissions trading scheme, and we will get there, that puts a cap on the amount of carbon pollution our economy generates," Ms Gillard said this morning in an interview over ABC News.

She noted that she will proceed with her campaign so long as she makes the important move for the future of the Australia and the environment.

She said the long term effects of climate change threaten Australia. Extreme weather can hamper the economic livelihood brought about by the agricultural production in the Murray-Darling Basin and eco-tourism landmarks like the Great Barrier Reef.

The ideal notion of preparing the country for the future has its costs and citizens must indeed brace for the worst in terms of expenses in spite the tax rebates that may come their way.

In a report prepared by the website for entrepreneurs, smartcompany.com.au, every industry will entail an additional increase in their expenditures because of the carbon tax.

Here's Patrick Stratford of smartcompany.com.au 's sector-by-sector guide to the impact of the new carbon tax:

Agriculture

Agriculture has escaped the tax, with the Government making the industry exempt. The industry is set to receive some benefits, with the Carbon Farming Initiative to provide "economic rewards" for farmers who create credits for each tonne of pollution stored or reduced.

Agricultural industry body AgForce welcomed $400 million pumped into new carbon mitigation R&D but says it may be hit by future changes to the tax and that higher costs for electricity will impact on farmers.

The body believes the average farmer will be hit about $1500 per year.

IT

The IT industry is perhaps the most electricity-dependent in the country and as a result will incur higher costs that will likely be passed on to consumers. Businesses using data centres will find their costs will likely increase.

But the tax is likely a benefit for some data centre operators. During the past few years there has been a move towards more sustainable data centres and entrepreneurs such as ex Pipe Networks chief Bevan Slattery are investing in that area. Businesses may start shifting to more efficient centres or simply store data in house.
Marketing and advertising

The Government needs to sell its plan, the Opposition will do everything to oppose it and the business sector has its own agenda. With messages aplenty hitting the public marketing and advertising industries look like they will have a fair amount of work ahead of them.

Mining

The mining industry has been the biggest voice to speak out against the tax. Already the heads of Rio Tinto, BlueScope and others have warned that their exposure to the tax will mean thousands of job losses even with billions in assistance granted over the next few years.

Executives say funding is not going to the right mines and many will be forced to pay billions that will eat into profits.

Many smaller, older miners will be hit hard by the tax, with some already warning profits will fall as much as 4%.

Exporters

The export industry is already hurting but with so many exporters exposed to the mining industry the carbon tax will stretch them even further.

"We are deeply concerned the proposed carbon tax fails to shield Australia's export sector and leaves it at a disadvantage compared to international competitors," Rio Tinto managing director David Peever said.

Financial services

Perhaps one of the few industries that is likely to benefit from the introduction of the tax and the Government's tinkering with the tax code.

The Government is set to triple the tax-free threshold, lift marginal tax rates and introduce a number of new measures for taxpayers earning over $80,000 per year. With all the extra assistance, higher tax rates and various handouts many will require the assistance of tax agents and professionals to monitor their liabilities.

Manufacturing

The manufacturing industry, one of the main targets of the tax, will be hit hard. With many companies operating in the steel, coal and mining the carbon tax will ensure that those businesses pay the most. The AIG has already warned that the industry, which has not expanded at all in the past year, will see jobs lost.

The Government has provided $1.2 billion in incentives for manufacturers to help make their operations more efficient and to research and create new technologies with low-emissions or which will reduce emissions. Much of the tax burden will be subsidised so the impact on the industry may not be as bad as once feared.

Manufacturers will be able to apply for funding under the new Clean Energy Finance Corporation to research new green projects and a further $3.2 billion in funding will be available for deploying that tech.

Transport and logistics

Depending on fossil fuels is the largest liability for the transport industry and already major airlines including Qantas have signalled that they will need to pass on higher fuel costs to consumers.

While individual consumers won't be hit at the petrol pump (and public transport looks to be unaffected) companies in the transport industry will be some of the most affected.

Many sectors including tourism, mining and agriculture depend on transport and logistics companies for transporting goods over rail, road and sea. With heavy vehicles only exempt for two years thoese industries have expressed concern that they will be affected eventually.

Businesses in the agriculture, fisheries and forestry industries will be exempt from reductions in fuel tax credits.

Tourism

Tourism operators may not suffer directly from the carbon tax but they will definitely feel the brunt of its impact. With transport operators to be slugged with higher costs passed on to consumers the already weakened domestic tourism industry will need to find more ways to stay afloat.

Property

Part of the property market will be saved from exposure to the carbon tax because new commercial buildings require energy efficiency ratings and sustainable construction practices. But the Housing Industry Association has warned that the residential building industry will take a hit.

Chief executive Graham Wolfe warned that new requirements for building will mean higher costs, especially for product manufacturers.

"Building materials and products, such as kitchen cabinets and bench tops, windows and doors, and wall linings and finishes, will increase in price or be sourced from overseas - or both," he said.

Retail

Retailers have warned that they will need to pass on higher costs to consumers - Myer chief Bernie Brookes said costs will increase by between $3-6 million. No doubt other large retailers such as David Jones will need to pass on costs, with margins already stretched thin due to ongoing discounts.

Experts have warned that landlords may be more willing to pass on higher costs to smaller retailers in lieu of their larger clients.

But some fund managers said the industry could see a short-term benefit. With more money flowing into consumers' pockets, tax breaks could increase confidence and ensure people get spending again after months of saving.