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
38 Subsection 995-1(1) (definition of same business test period )
Omit “section 707-400”, substitute “sections 415-35, 415-40 and 707-400”.