INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-50 - CLIMATE CHANGE  

Division 420 - Registered emissions units  

Guide to Division 420  

SECTION 420-1   What this Division is about  


This Division deals with amounts you can deduct, and amounts included in your assessable income, because of these situations:

  • · you acquire a registered emissions unit;
  • · you hold a registered emissions unit at the start or the end of the income year;
  • · you dispose of a registered emissions unit.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    420-5 The 4 key features of tax accounting for registered emissions units


    View surrounding sectionsView surrounding sectionsBack to top


    This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.