Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-50
-
CLIMATE CHANGE
Division 420
-
Registered emissions units
Subdivision 420-D
-
Accounting for registered emissions units you hold at the start or end of the income year
SECTION 420-62
420-62
Primary producer registered emissions units
This Subdivision (other than section 420-60 ) does not apply to you in relation to a *primary producer registered emissions unit.
View history note
Hide history noteThis Subdivision (other than section 420-60 ) does not apply to you in relation to a *primary producer registered emissions unit.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.