Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 2   Incentives for designated infrastructure projects

Part 2   Consequential amendments

Income Tax Assessment Act 1936

12   At the end of section 266-115 in Schedule 2F

Add:

Note: See section 415-25 of the Income Tax Assessment Act 1997 if the trust was a designated infrastructure project entity during part, but not the whole, of the test period.