Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-50 - CLIMATE CHANGE  

Division 420 - Registered emissions units  

Subdivision 420-A - Registered emissions units  

SECTION 420-10  

420-10   Meaning of registered emissions unit  

A registered emissions unit is:

(a) (Repealed by No 83 of 2014)

(b)    a *Kyoto unit; or

(c) (Repealed by No 83 of 2014)

(d)    

an *Australian carbon credit unit; or

(e)    

a *safeguard mechanism credit unit;

for which there is an entry in a Registry account (within the meaning of the Australian National Registry of Emissions Units Act 2011 ).