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
51 Subsection 715-660(1) (after table item 1)
Insert:
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2 |
A provision of Subdivision 420-D that provides for a choice |
Valuing*registered emissions units |