Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-50
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CLIMATE CHANGE
Division 420
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Registered emissions units
Subdivision 420-D
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Accounting for registered emissions units you hold at the start or end of the income year
SECTION 420-62
420-62
Primary producer registered emissions units
This Subdivision (other than section 420-60 ) does not apply to you in relation to a * primary producer registered emissions unit.
View history note
Hide history noteThis Subdivision (other than section 420-60 ) does not apply to you in relation to a * primary producer registered emissions unit.
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