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.
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