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

62   Subsection 995-1(1) (at the end of the definition of hold )

Add:

; and (c) hold a*registered emissions unit has the meaning given by section 420-12.