South Africa plans to implement a carbon tax as a greenhouse gas mitigation measure. Companies therefore need to prepare for the consequences which the proposed tax will have on their operations. At present, the landscape is overburdened by a large quantity of information intended to support the carbon tax, yet specific guidance is limited. This creates uncertainty for stakeholders. In this paper, five key areas of uncertainty are identified for further investigation. Since the 12L tax incentive can be regarded as the mirror image of carbon tax, it provides a structured approach to determine how similar issues are resolved. The comparison highlights the benefit of a well-defined regulatory structure which allows applicants to consult relevant references in order to resolve specific problems. This paper endeavours to construct a similar structure by reviewing several references associated with the carbon tax landscape. Relevant references are identified, grouped and prioritised to provide a focussed structure for guidance towards addressing uncertainty in the carbon tax landscape.