Document ID: chunk:federal_register_of_legislation:C2021A00111:clause:1_2
Version: federal_register_of_legislation:C2021A00111
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 5280–5755

2  At the end of Division 59
Add:

59‑100  Refund of large‑scale generation shortfall charge
 (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).