Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 8   Capital expenditure for the establishment of trees in carbon sink forests

Part 1   Income years 2007-08 to 2011-12

Income Tax Assessment Act 1997

8   Subsection 995-1(1)

Insert:

carbon sequestration has the meaning given by section 40-1015.