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
49 Subsection 713-225(4) (heading)
Repeal the heading, substitute:
Special character of partnership cost setting interest in partnership asset that is trading stock, a depreciating asset or a registered emissions unit
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