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

58   Subsection 995-1(1) (at the end of the definition of cost , after the note)

Add:

(c) cost of a*registered emissions unit has the meaning given by section 420-60.