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
188 Subsection 420-60(4)
Omit all the words from and including “If a *registered” to and including “ cost of the unit”, substitute “The cost of a *registered emissions unit (other than an *Australian carbon credit unit)”.
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