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

10   At the end of Subdivision 70-A


70-12 Registered emissions units

A*registered emissions unit is not*trading stock.