Safeguard Mechanism (Crediting) Amendment Act 2023 (14 of 2023)
Schedule 1 Safeguard mechanism
Part 2 Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
66 Subsection 995-1(1)
Insert:
safeguard mechanism credit unit has the same meaning as in the National Greenhouse and Energy Reporting Act 2007.