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

175   Subparagraph 420-21(2)(a)(iv)

Omit “an international emissions unit”, substitute “a Kyoto unit”.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).