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
6 Section 12-5 (after table item headed "regional headquarters (RHQs)")
Insert:
|
registered emissions units |
|
|
expenditure incurred in becoming the holder of |
420-15 |
|
expenditure incurred in ceasing to hold |
420-42 |
|
excess of opening over closing value of.......... |
420-45 |