Treasury Laws Amendment (2019 Measures No. 1) Act 2019 (49 of 2019)

Schedule 3   Exemption for Global Infrastructure Hub Ltd

Income Tax Assessment Act 1997

1   Section 50-40 (cell at table item 8.4, column headed "Special conditions")

Repeal the cell, substitute:

only amounts included as *ordinary income or *statutory income:

(a) on or after 24 December 2014; and

(b) before 1 July 2023