Flexibility terms, that provide for the making of IFAs, are mandatory in Enterprise Agreements (EA) approved on or after 1 July 2009 (a default clause applies if one is not included) and a model flexibility clause will be included in Awards (from 1 January 2010).

While businesses are beginning the journey of adapting to emerging carbon constraints, a recent report has found that there is a lack of understanding about the proposed Carbon Pollution Reduction Scheme (CPRS) and a worrying surge in regulation associated with greenhouse gas emissions.