Income Tax Assessment Act 1997
View history note
Hide history noteA registered emissions unit is:
(a) (Repealed by No 83 of 2014) (b) a *Kyoto unit; or
(c) (Repealed by No 83 of 2014) (d) an *Australian carbon credit unit; or (e) a *safeguard mechanism credit unit;
for which there is an entry in a Registry account (within the meaning of the Australian National Registry of Emissions Units Act 2011 ).
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