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
10 At the end of Subdivision 70-A
Add:
70-12 Registered emissions units
A*registered emissions unit is not*trading stock.
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