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
5 Section 12-5 (after table item headed "children's income")
Insert:
|
clean energy |
|
|
unit shortfall charge |
26-18 |
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