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
62 Subsection 995-1(1) (at the end of the definition of hold )
Add:
; and (c) hold a*registered emissions unit has the meaning given by section 420-12.
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