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

52   Section 719-165 (heading)

Repeal the heading, substitute:

719-165 Trading stock value and registered emissions unit value not set for assets of eligible tier-1 companies