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
44 Paragraph 705-40(3)(b)
After "*depreciating asset", insert ", to a*registered emissions unit".
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