Treasury Laws Amendment (2023 Measures No. 2) Act 2023 (28 of 2023)
Schedule 3 Tax accounting for primary producer registered emissions units
Income Tax Assessment Act 1997
7 Subsection 995-1(1)
Insert:
carbon service provider means an entity that carries on the *business of providing services wholly or mainly relating to offsets projects (within the meaning of the Carbon Credits (Carbon Farming Initiative) Act 2011), including services involving the entity carrying out such projects as the project proponent (within the meaning of that Act).
primary producer registered emissions unit has the meaning given by section 420-13.
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