In a paper to be released on Tuesday, Professor Garnaut has recommended a carbon bank be established to administer the tax and subsequent emissions trading scheme which he says should replace it by 2015.
An independent committee would advise the government on national targets, caps and expanding coverage of the scheme.
A third independent agency which could be part of the existing Productivity Commission would determine how emissions-intensive trade-exposed industries are assisted.
"These are circumstances in which it is easy, indeed natural, for vested interests to capture policy and, for the ultimate reasons, for policy to be forgotten," the report says, according to The West Australian newspaper.
Independent MP Rob Oakeshott said the government's target of sorting out the details for the introduction of a carbon tax was hopeful.
"They want to clean this up by the end of June," Mr Oakeshott told ABC television on Monday.
"We will be doing incredibly well to achieve that.
"That is an ambitious target."
The government's timetable of setting down the details for its proposed tax by the end of June is
"incredibly ambitious", a member of its multi-party climate change committee (MPCCC) says.
The news comes after a report showing that carbon-dioxide emissions hit a record high last year, the International Energy Agency said on Monday, dimming the prospects of limiting the global temperature increase to two degrees Celsius.
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