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

32   At the end of section 707-300

Add:

Note: This Subdivision does not apply if the joining entity is a designated infrastructure project entity just before the transfer and the head company is a designated infrastructure project entity just after the transfer: see section 415-45.