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

49   Subsection 713-225(4) (heading)

Repeal the heading, substitute:

Special character of partnership cost setting interest in partnership asset that is trading stock, a depreciating asset or a registered emissions unit