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
16 Section 112-97 (after table item 18)
Insert:
|
18A |
You cease to hold a registered emissions unit as the result of an outgoing international transfer of an*international emissions unit |
First element of cost base and reduced cost base |
Section 420-35 |