Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 3   Repeal of tax offset for conservation tillage

Income Tax Assessment Act 1997

7   Transitional - timing relating to 2013-14 income year

The following provisions of the Income Tax Assessment Act 1997:

(a) subparagraph 385-175(1)(e)(ii);

(b) subparagraph 385-190(1)(c)(ii);

apply for the purposes of assessments for the 2013-14 income year as if those provisions referred to 30 June 2014 rather than 30 June 2015.