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

63   Subsection 995-1(1)

Insert:

international emissions unit means:

(a) a*Kyoto unit; or

(b) a*prescribed international unit.