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

20   Subsection 272-140(1) in Schedule 2F (at the end of paragraph (c) of the definition of tax loss )

Add “(including such a tax loss as increased under section 415-15 of that Act)”.