Safeguard Mechanism (Crediting) Amendment Act 2023 (14 of 2023)

Schedule 2   Australian National Registry of Emissions Units

Australian National Registry of Emissions Units Act 2011

8   Section 4 (definition of transfer)

Repeal the definition, substitute:

transfer :

(a) in relation to a Kyoto unit - has the meaning given by section 33; or

(b) in relation to a safeguard mechanism credit unit - has the meaning given by section 48C.


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).