Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Your assessable income includes an amount that you are entitled to receive because you cease to * hold a * registered emissions unit.
Timing
(2) The amount is included in your assessable income for the income year in which you cease to * hold the unit.
Source
(3) An amount included in your assessable income under subsection (1) is taken, for the purposes of the * income tax laws, to have a source in Australia.