Document ID: chunk:federal_register_of_legislation:C2023C00080:clause:2_28:p16
Version: federal_register_of_legislation:C2023C00080
Segment Type: clause
Provision Reference: sch 2 cl 28 (pt 16/16)
Character Range: 233475–234368

of the Clean Energy Act 2011); or
 (b) Part 8 (coal‑fired electricity generation) of that Act.
Note 1: A capital gain or capital loss you make from a registered emissions unit is disregarded (subsection 118‑15(1)).
Note 2: A capital gain or capital loss you make from a right to receive a free carbon unit is disregarded (subsection 118‑15(2)).

Australian carbon credit units
 (4) An amount is not to be included in your assessable income under any provision of this Act outside this Division because an *Australian carbon credit unit was issued to you in accordance with the Carbon Credits (Carbon Farming Initiative) Act 2011.
Note 1: A capital gain or capital loss you make from a registered emissions unit is disregarded (subsection 118‑15(1)).
Note 2: A capital gain or capital loss you make from a right to receive an Australian carbon credit unit is disregarded (subsection 118‑15(3)).