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

9   Section 67-23 (after table item 23)

Insert:

24

conservation tillage

the*tax offset available under Subdivision 385-J