Clean Energy (Consequential Amendments) Act 2011 (132 of 2011)
Schedule 2 Taxation amendments
Part 2 Amendments commencing at the same time as section 3 of the Clean Energy Act 2011 commences
Income Tax Assessment Act 1997
8 After section 26-17
Insert:
26-18 Unit shortfall charge - clean energy
You cannot deduct under this Act unit shortfall charge (within the meaning of theClean Energy Act 2011).
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