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

16   Section 112-97 (after table item 18)



You cease to hold a registered emissions unit as the result of an outgoing international transfer of an*international emissions unit

First element of cost base and reduced cost base

Section 420-35