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 1997

22   Section 12-5 (table item headed "infrastructure borrowings")

Repeal the item, substitute:

infrastructure

 

infrastructure borrowings

159GZZZZD to 159GZZZZH

see also tax losses