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


     

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