Treasury Laws Amendment (2023 Measures No. 2) Act 2023 (28 of 2023)

Schedule 3   Tax accounting for primary producer registered emissions units

Income Tax Assessment Act 1997

4   At the end of Subdivision 420-D

Add:

420-62 Primary producer registered emissions units

This Subdivision (other than section 420-60) does not apply to you in relation to a *primary producer registered emissions unit.