Commonwealth Consolidated Acts

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Registered emissions units

                   A * registered emissions unit is exempt from this Division.

Table of sections

230-485    Effect of change of residence--rules for particular methods

230-490    Effect of change of residence--disposal and reacquisition etc. after ceasing to be Australian resident where no further recognised gains or losses from arrangement

230-495    Effect of change of accounting principles or standards

230-500    Comparable foreign accounting and auditing standards

230-505    Financial arrangement as consideration for provision or acquisition of a thing

230-510    Non-arm's length dealings in relation to financial arrangement

230-515    Arm's length dealings in relation to financial arrangement--adjustment to gain or loss in certain situations

230-520    Disregard gains or losses covered by value shifting regime

230-522    Adjusting a gain or loss that gives rise to a hybrid mismatch

230-525    Consolidated financial reports

230-527    Elections--reporting documents of foreign ADIs

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