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

Schedule 1   Safeguard mechanism

Part 2   Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

66   Subsection 995-1(1)

Insert:

safeguard mechanism credit unit has the same meaning as in the National Greenhouse and Energy Reporting Act 2007.