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
4 Section 10-5 (after table item headed "recoupment")
Insert:
|
registered emissions units |
|
|
disposal of |
420-25 |
|
disposal for a non-commercial purpose.......... |
420-40 |
|
difference between opening and closing value of |
420-45 |