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

41   Section 705-40 (heading)

Repeal the heading, substitute:

705-40 Tax cost setting amount for reset cost base assets held on revenue account etc.