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
168 Subsection 420-20(3)
Repeal the subsection (not including the note), substitute:
(3) This section does not apply to the issue of an *Australian carbon credit unit under the Carbon Credits (Carbon Farming Initiative) Act 2011.
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