Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 8 Capital expenditure for the establishment of trees in carbon sink forests
Part 1 Income years 2007-08 to 2011-12
Income Tax Assessment Act 1997
8 Subsection 995-1(1)
Insert:
carbon sequestration has the meaning given by section 40-1015.
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