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

19   Subsection 122-25(2) (at the end of the cell at table item 1, column headed "This Subdivision does not apply to:")

Add:

(e) an asset that becomes a*registered emissions unit*held by the company just after the*disposal or creation


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