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

56   Subsection 995-1(1)

Insert:

carbon unit has the same meaning as in theClean Energy Act 2011.