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

57   Subsection 995-1(1) (paragraph (b) of the definition of cost )

Omit "section 70-55.", substitute "section 70-55; and".