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

188   Subsection 420-60(4)

Omit all the words from and including “If a *registered” to and including “ cost of the unit”, substitute “The cost of a *registered emissions unit (other than an *Australian carbon credit unit)”.