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
36 Subsection 995-1(1) (at the end of the definition of ownership test period )
Add “, and affected by sections 415-35 and 415-40”.