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 |