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

40   Subsection 995-1(1) (at the end of paragraph (d) of the definition of tax loss )

Add “(including such a tax loss as increased under section 415-15 of this Act)”.