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

37   Subsection 701-35(4)

Omit "The*value of the", substitute "If paragraph (2)(a) applies, the*value of the".