With a little over two weeks to go until the start date for the carbon price, the Australian government has released an updated list of the entities that would likely come under the tax.
According to the Clean Energy Regulator, 294 entities had been identified as liable to pay the carbon price when it would come into effect on 1 July.
But it was well short of the figure of the 500 first notified by the federal government.
It listed a total of 34 local councils that had landfill sites or produced natural gas.
According to climate change minister Greg Combet, it was a figure that would continue to change.
He said some businesses might even be able to apply technology to reduce their greenhouse gas emissions so that they came off the list as and when they got underneath the threshold. Others might expand production and so end up above the threshold and come onto the list, he added.