A recent study conducted by Telstras Corporate Environment Group for its Online Billing Transformation Team, in conjunction with environmental consultants, URS Australia Pty Ltd. used a life-cycle approach to investigate the assumption that online billing had a lower environmental impact than paper billing. The study also sought to provide additional insights into the broader environmental impacts and benefits of online billing. The Online Billing Life Cycle Analysis report on that study was prepared by environmental consultants URS Australia Pty Ltd. This is a summary of that report.