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(a) (Repealed by No 83 of 2014)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(c) (Repealed by No 83 of 2014)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;

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


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.