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INCOME TAX ASSESSMENT ACT 1997 - SECT 420.51
Valuation methods
The value of a * registered emissions unit you * held at the end
of an income year is worked out using one of the following methods:
(a) the * FIFO cost method;
(b) the * actual cost method;
(c) the * market value method.
Sections 420 - 55 and 420 - 57 tell you which method applies.
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