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

Schedule 3 Tax accounting for primary producer registered emissions units

Insert:

(3) Subsections (1) and (4) do not affect the application of:

(a) Division 392 (long-term averaging of primary producers' tax liability); or

(b) Division 393 (farm management deposits);

to an amount that you are entitled to receive because you ceased to *hold a *primary producer registered emissions unit.