Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)
Schedule 3 Repeal of tax offset for conservation tillage
Income Tax Assessment Act 1997
7 Transitional - timing relating to 2013-14 income year
The following provisions of the Income Tax Assessment Act 1997:
(a) subparagraph 385-175(1)(e)(ii);
(b) subparagraph 385-190(1)(c)(ii);
apply for the purposes of assessments for the 2013-14 income year as if those provisions referred to 30 June 2014 rather than 30 June 2015.
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