Carbon-maniacs

Gillard knows her carbon tax will be one of the many reasons Labor will lose office at the next poll. She is therefore attempting to Abbott-proof the legislation so that regardless of any mandate he receives to repeal it, the practicalities of doing so will be nigh unachievable.

Henry Ergas has identified the ways this will be enacted here and here.

This is political cunning. And will backfire: if Abbott faces any hurdles in dismantling the scheme, he's already made clear that he would seek a double dissolution election. If Abbott does this, the Australian people will punish both Labor and the Greens for the havoc they caused, and about to legislated unless common sense prevails in the ALP.