s 420-1
In forceApplication of Division 420 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-50Climate change
Division 420Registered emissions units
Subdivision 420-AGeneral application provision
420-1 Application of Division 420 of the Income Tax Assessment Act 1997
Division 420 of the Income Tax Assessment Act 1997 does not apply to a registered emissions unit held by you unless you became the holder of the unit after the commencement of that Division.
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