Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 7 Miscellaneous amendments
Part 1 Amendments commencing on the day after this Act receives the Royal Assent
Income Tax Assessment Act 1997
20 Subsection 420-60(4)
After "other than an *Australian carbon credit unit", insert "to which subsection (3) applies".