Commentary on Sections Part 6 - Supplementary Section 59: Meaning of “carbon unit”
This section enables the Department to make regulations setting out specifically what “carbon units” can be used for carbon accounting purposes. “Carbon units” in the regulations can only be units representing:
	a reduction in an amount of greenhouse gas emissions,
	the removal of an amount of greenhouse gas from the atmosphere, or
	an amount of greenhouse gas emissions which are allowed under a scheme or arrangement which limits such emissions.