More accurate assessment of sequestration rates and additional sources of sequestration (e.g. soil carbon, wetlands, and tussock) may be recognised in the system in the future.
For example, soil scientists have concluded that it should be possible to include changes in soil carbon in a pricing system in the future if adequate investment is made into research and development, but current scientific knowledge is not sufficient. For more detail, the report on soil carbon can be found here.