For subsection 766C(7) of the Act, a financial service provided by a person is taken not to be dealing in a financial product if:
(a) the financial product is a carbon unit, an Australian carbon credit unit or an eligible international emissions unit; and
(b) the person is:
(i) the Clean Energy Regulator; or
(ii) the Clean Development Mechanism Executive Board; or
(iii) the government of a country other than Australia; or
(iv) an authority acting on behalf of the government of a country other than Australia; and
(c) the financial service consists of issuing the carbon unit, Australian carbon credit unit or eligible international emissions unit.