Income Tax Assessment Act 1997

Div 402 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013.

Div 402 inserted by No 42 of 2009, s 3 and Sch 4 item 10, effective 23 June 2009.

Subdiv 402-W repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013.

Subdiv 402-W inserted by No 42 of 2009, s 3 and Sch 4 item 10, effective 23 June 2009.

S 402-755 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013. S 402-755 formerly read:

SECTION 402-755 Entitlement to urban water tax offset  
402-755(1)
A company is entitled to a *tax offset for a project for an income year if the *Water Minister certifies under section 402-760 that the project is eligible for the tax offset for the year.

402-755(2)
The amount of the *tax offset is the amount specified in the certificate.

Note:

The tax offset is subject to the refundable tax offset rules: see section 67-23.

S 402-755 inserted by No 42 of 2009 , s 3 and Sch 4 item 10, effective 23 June 2009.