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

Schedule 1   Repeal of the carbon tax

Part 2   Amendments

Income Tax Assessment Act 1997

158   Section 104-5 (table item relating to CGT event K1, column headed "Event number and description")

Omit “*carbon unit, an *international emissions unit”, substitute “*Kyoto unit”.