Income Tax Assessment Act 1997



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.

    420-5 The 4 key features of tax accounting for registered emissions units


    Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

    CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

    The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.