• What's new
  • ATO Community
  • Legal Database

Login to ATO online services

Access secure services, view your details and lodge online.

Individuals online services

For individuals and sole traders to access ATO online and complete your tax return via myTax.

Log in to myGov

Business online services

A secure system to interact with us online for your business tax and super needs. 

Log in to myGovID

Agents online services

For registered tax and BAS agents and authorised staff to access information and complete tasks for their clients.

Log in to myGovID
my-gov

Non-residents online services

For non-residents who import goods or services to register, report and pay GST in Australia. Securely access through AusID.

Log in with AusID

Access manager

Allows you to manage who has electronic access to the tax information of the business.

Log in via myGovID

Foreign Investor

For foreign investors to meet your foreign investment requirements or to represent a foreign investor.  For more information please visit Foreign investors

Log in to myGovID
ato logo

Login to ATO online services

Access secure services, view your details and lodge online.

  • Legal database
Legal database
  • Legal database

    • Search
      • Quick search
      • Advanced search
      • Last search results
    • Browse
      • Browse all
      • Legislation
      • Public rulings
      • Practical compliance guidelines
      • Cases
      • Decision impact statements
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Edited private advice
    • Quick access
      • Public rulings and determinations
      • Practical compliance guidelines
      • ATO interpretative decisions
      • Law administration practice statements
      • Taxpayer alerts
      • Legislation
      • Edited private advice
    • Help
      • About the Legal database
      • Accessing a known document
      • Doing a quick search
      • Doing an advanced search
      • Interpreting your search results
      • Viewing documents
      • Providing the history of documents
      • Browsing to documents
      • Contact us
EmailPrint
Back to browse1 related document
  • Safeguard Mechanism (Crediting) Amendment Act 2023 (14 of 2023)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedules
  • Schedule 1 Safeguard mechanism
  • Part 1 Amendment of the National Greenhouse and Energy Reporting Act 2007
  • National Greenhouse and Energy Reporting Act 2007
  • 1 Subsection 3(2)
  • 2 Section 7
  • 3 Section 7 (definition of 1 March)
  • 4 Section 7
  • 5 Section 7 (definition of registered holder)
  • 6 Section 7
  • 7 Section 7 (definition of safeguard audit)
  • 8 Section 7 (definition of safeguard audit report)
  • 9 Section 7
  • 10 Section 7 (after paragraph (c) of the definition of safeguard provisions)
  • 10A Section 7
  • 11 Paragraph 9(1)(b)
  • 12 At the end of section 10
  • 13 Subdivision B of Division 1 of Part 2 (heading)
  • 14 Section 15B (heading)
  • 15 After subsection 15B(3)
  • 16 Subsection 15B(4)
  • 17 After paragraph 18B(3)(b)
  • 18 Paragraph 22XB(1)(b)
  • 19 Subsection 22XB(1) (note)
  • 20 At the end of subsection 22XB(1)
  • 21 At the end of section 22XD
  • 22 Subsection 22XF(1)
  • 23 Subsection 22XF(1)
  • 24 Paragraphs 22XF(1)(c) and (d)
  • 25 Subsection 22XF(1) (penalty)
  • 26 Subsections 22XF(2) to (4)
  • 27 Subsection 22XK(2)
  • 28 After subsection 22XK(2)
  • 29 At the end of section 22XK
  • 30 After paragraph 22XM(1)(a)
  • 31 Subsection 22XN(1)
  • 32 Paragraph 22XN(2)(b)
  • 33 At the end of section 22XN
  • 34 After Division 4 of Part 3H
  • 35 After subparagraph 22XR(3)(b)(v)
  • 36 Subsection 22XS(1)
  • 37 After subsection 22XS(1)
  • 38 At the end of section 22XS
  • 38A After subsection 24(3)
  • 38B Subsection 25(5)
  • 39 Subsection 30(2A)
  • 40 After subsection 30(2B)
  • 41 Subsection 30(3)
  • 42 Section 41
  • 43 Section 41
  • 44 At the end of section 41
  • 45 Paragraph 49(1)(q)
  • 46 After section 54A
  • 47 After paragraph 56(dc)
  • 48 After paragraph 56(gb)
  • 49 Subsection 71(1)
  • 50 Subsection 73(1)
  • 51 Paragraph 73(2)(b)
  • 52 Subsection 73A(1)
  • 53 Paragraph 73A(2)(b)
  • 54 Subsection 74(1)
  • 55 After section 74
  • 56 Subsection 74A(1)
  • 57 Paragraph 74B(1)(a)
  • 58 Paragraphs 74B(1)(c) and (2)(b)
  • 59 Paragraph 74C(1)(a)
  • 60 Subsection 74C(2)
  • 61 After paragraph 75A(5)(i)
  • 62 Section 77
  • 63 At the end of section 77
  • Part 2 Amendment of the Income Tax Assessment Act 1997
  • Income Tax Assessment Act 1997
  • 64 After paragraph 420-10(d)
  • 65 After subparagraph 420-52(a)(iii)
  • 66 Subsection 995-1(1)
  • Part 2A Amendment of the Climate Change Act 2022
  • Climate Change Act 2022
  • 66A Section 5
  • 66B Paragraph 12(1)(d)
  • 66C Part 4 (heading)
  • 66D At the end of section 13
  • 66E After subsection 14(1)
  • 66F At the end of Part 4
  • Part 2B Amendment of the Industry Research and Development Act 1986
  • Industry Research and Development Act 1986
  • 66G Subsection 33(2)
  • Part 3 Application of amendments
  • 67 Application of amendments
  • Schedule 2 Australian National Registry of Emissions Units
  • Australian National Registry of Emissions Units Act 2011
  • 1 Section 3
  • 2 Section 4 (paragraph (d) of the definition of eligible international emissions unit)
  • 3 Section 4 (after paragraph (d) of the definition of eligible international emissions unit)
  • 4 Section 4 (definition of issue)
  • 5 Section 4
  • 6 Section 4 (definition of registered holder)
  • 7 Section 4
  • 8 Section 4 (definition of transfer)
  • 9 Paragraph 9(4)(a)
  • 10 Paragraph 11(5)(a)
  • 11 At the end of subsection 15(2)
  • 12 At the end of paragraph 16(2)(b)
  • 13 After subsection 16(4)
  • 14 At the end of subsection 16(7)
  • 15 At the end of section 17
  • 16 After paragraph 19(3A)(a)
  • 17 After paragraph 22(4A)(a)
  • 18 Subsection 26(3) (heading)
  • 19 After subparagraph 26(3)(a)(ii)
  • 20 After paragraph 28A(1)(b)
  • 21 After paragraph 28B(1)(b)
  • 22 Subparagraph 28D(5)(a)(ii)
  • 23 At the end of subsection 28D(5)
  • 24 At the end of subsection 28D(16)
  • 25 After Part 3
  • 26 Section 58
  • 27 After section 60
  • 28 At the end of Part 5
  • 29 At the end of subsection 65(2)
  • 30 At the end of Part 6
  • 31 Section 82 (table item 1)
  • 32 After section 94
  • 33 Section 95 (heading)
  • Carbon Credits (Carbon Farming Initiative) Act 2011
  • 34 Paragraph 51(1)(b)
  • Schedule 3 Clean Energy Regulator
  • Clean Energy (Consequential Amendments) Act 2011
  • 1 Items 219 to 220A of Schedule 1
  • Clean Energy Regulator Act 2011
  • 2 Section 4 (at the end of the definition of climate change law)
  • 3 Section 4 (paragraph (a) of the definition of protected information)
  • National Greenhouse and Energy Reporting Act 2007
  • 4 Section 7
  • 5 Section 7 (definition of protected information)
  • 6 Section 23 (at the end of the heading)
  • 7 Paragraph 23(1)(a)
  • 8 Paragraph 23(1)(aa)
  • 9 Subparagraph 23(1)(b)(ii)
  • 10 Subparagraphs 23(1)(b)(iii) to (v)
  • 11 Paragraph 23(2)(c)
  • 12 Paragraph 23(2)(da)
  • 13 Paragraphs 23(2)(e) to (g)
  • 14 Subsection 23(2) (note)
  • 15 Paragraph 27(1)(a)
  • 16 At the end of section 27
  • 17 Application provision
  • Schedule 4 Other amendments
  • Part 1 Amendments commencing day after Royal Assent
  • Carbon Credits (Carbon Farming Initiative) Act 2011
  • 1A Section 5
  • 1 At the end of section 20C
  • 2 After subsection 20G(2)
  • 3 Paragraph 20H(1)(a)
  • 4 After paragraph 20H(1)(a)
  • 5 Subparagraph 27(4A)(b)(i)
  • 6 After subsection 106(4)
  • 7 After subsection 114(2)
  • 8 After Division 4 of Part 12
  • 9 Paragraph 168(1)(b)
  • 10 Subsection 168(2)
  • 11 Subsection 168(2A)
  • 12 Section 169
  • 13 Section 240 (table item 21)
  • 14 Application and transitional provisions
  • Part 2 Amendments commencing later
  • Carbon Credits (Carbon Farming Initiative) Act 2011
  • 15 Section 5
  • 16 Subsections 257(3) and (4)
  • 17 After subsection 257(6)
  • 18 Subsection 257(7)
  • 19 Section 263 (after the heading)
  • 20 Section 263
  • 21 Section 263
  • 22 Subsection 265(1)
  • 23 Paragraph 267(2)(c)
  • 24 Subsection 267(3)
  • 25 At the end of section 267

Back to top

 

Tools

  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools
  • Media Centre
  • Forms and instructions
  • Tax rates and codes
  • Calculators and tools

Tax information for

  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages
  • People with disability
  • Aboriginal and Torres Strait Islander peoples
  • Norfolk Island
  • Other languages

Help and support

  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • Top call centre questions
  • Contact us
  • Identity security and scams
  • Financial difficulties and disasters
  • About ATO
  • Careers
  • atotv
  • Share your feedback on our updated website
Other languages
facebook Opens in a new window
X (Twitter) Opens in a new window
Linkedin Opens in a new window
ATO Indigenous badge

We acknowledge the Traditional Owners and Custodians of Country throughout Australia and their continuing connection to land, waters and community. We pay our respects to them, their cultures, and Elders past and present.

© Commonwealth of Australia | View related websites - ATO.gov