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
52 Section 719-165 (heading)
Repeal the heading, substitute:
719-165 Trading stock value and registered emissions unit value not set for assets of eligible tier-1 companies
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