Income Tax Assessment Act 1997

SDiv420-D

Amended by:

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Clean Energy (Consequential Amendments) Act 2011 (assent 18/11/2011)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch2-Cl28

Commenced	Action	Note
2/4/2012	Insert	Title 'Subdivision 420-D - Accounting for registered emissions units you hold at the start or end of the income year'