Income Tax (Transitional Provisions) 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-A
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General application provision
SECTION 420-1
420-1
Application of Division 420 of the
Income Tax Assessment Act 1997
Division 420 of the Income Tax Assessment Act 1997 does not apply to a registered emissions unit held by you unless you became the holder of the unit after the commencement of that Division.
View history note
Hide history noteDivision 420 of the Income Tax Assessment Act 1997 does not apply to a registered emissions unit held by you unless you became the holder of the unit after the commencement of that Division.
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