Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-50
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CLIMATE CHANGE
Division 420
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Registered emissions units
Subdivision 420-D
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Accounting for registered emissions units you hold at the start or end of the income year
SECTION 420-54
420-54
Market value method of working out the value of units
The market value method for working out the value of the *registered emissions units you *held at the end of the income year means that the value of the units is the *market value of the units at the end of the income year.
View history note
Hide history noteThe market value method for working out the value of the *registered emissions units you *held at the end of the income year means that the value of the units is the *market value of the units at the end of the income year.
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