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
7 Subsection 20-30(1) (after table item 1.27)
Insert:
1.27A |
420-15 |
registered emissions unit |