Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)
Schedule 2 Taxation amendments
Part 1 Amendments relating to GST
A New Tax System (Goods and Services Tax) Act 1999
1 At the end of Division 38
Add:
Subdivision 38-S - Eligible emissions units
38-590 Eligible emissions units
A supply of an*eligible emissions unit is GST-free .
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