Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 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

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



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