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

6   Section 12-5 (after table item headed "regional headquarters (RHQs)")

Insert:

registered emissions units

 

expenditure incurred in becoming the holder of

420-15

expenditure incurred in ceasing to hold

420-42

excess of opening over closing value of..........

420-45


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