Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 70.12

Registered emissions units

                   A * registered emissions unit is not * trading stock.

Table of sections

70-15        In which income year do you deduct an outgoing for trading stock?

70-20        Non-arm's length transactions

70-25        Cost of trading stock is not a capital outgoing

70-30        Starting to hold as trading stock an item you already own



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