Clean Energy Legislation (Carbon Tax Repeal) Act 2014 (83 of 2014)

Schedule 1   Repeal of the carbon tax

Part 2   Amendments

A New Tax System (Goods and Services Tax) Act 1999

8   Section 195-1 (definition of eligible emissions unit )

Repeal the definition, substitute:

eligible emissions unit means:

(a) an *eligible international emissions unit; or

(b) an *eligible Australian carbon credit unit.