Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A payment to an entity under section 98 of the Renewable Energy (Electricity) Act 2000 is not assessable income and is not * exempt income.
(2) Disregard subsection (1) for the purposes of determining whether an entity can deduct expenditure that it incurs in relation to large - scale generation certificates (within the meaning of the Renewable Energy (Electricity) Act 2000 ).