INCOME TAX ASSESSMENT ACT 1997 - SECT 420.10 Meaning of registered emissions unit
INCOME TAX ASSESSMENT ACT 1997 - SECT 420.10
Meaning of registered emissions unit"A" registered emissions unit is:
(b) a * Kyoto unit; or
(d) an * Australian carbon credit unit; or
(e) a * safeguard mechanism 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 ).