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
24 Section 12-5 (table item headed "tax losses")
After:
|
change of ownership or control of a company |
|
|
generally |
Division 165 |
|
for earlier income years |
Subdivision 165-A |
|
for income year of the change |
Subdivision 165-B |
insert:
|
designated infrastructure project entities |
Division 415 |