Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)

Schedule 2   Taxation amendments

Part 2   Amendments commencing at the same time as section 3 of the Clean Energy Act 2011 commences

Income Tax Assessment Act 1997

18   Subsection 122-25(2) (paragraph (d) of the cell at table item 1, column headed "This Subdivision does not apply to:")

Omit "creation", substitute "creation; or".