Commonwealth Consolidated Acts Commonwealth Consolidated ActsDivision 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.
Table of Subdivisions
615 - A Modifications for roll - overs between the 2011 and 2012 Budget times
Table of sections
615 - 5 Roll - overs between the 2011 and 2012 Budget times
615 - 10 Modifications--when additional consequences can apply
615 - 15 Modifications--trading stock
615 - 20 Modifications--revenue assets