The use of carbon credits to meet Australia's Paris climate targets would be "consistent" with the current Kyoto Protocol, the Morrison government said in the strongest signal yet it plans to exploit accounting ambiguities to meet its international commitments.

Senator Simon Birmingham told estimates on Monday the application of so-called carryover credits was "an existing feature of the Kyoto framework" that runs to 2020.

The Morrison government has made its clearest signal yet that it plans to use Kyoto period credits to count against Australia's Paris climate goals. Credit:Andrew Taylor

To deploy a similar treatment for carbon credits to help Australia meet its abatement target for the 2021-30 Paris climate period "appears to be a consistent application of the rules and definitions", Senator Birmingham said.

By overachieving on the Kyoto Protocol period, Australia will have a surplus, measured in tonnes of carbon-dioxide equivalent. The government wants to do what no other nation has indicated it will do.