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

23   At the end of section 124-75

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(6) The other asset cannot become a*registered emissions unit*held by you just after you*acquire it.