Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024 (52 of 2024)

Schedule 5   Exemption for Global Infrastructure Hub Ltd

Income Tax Assessment Act 1997

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

Omit "1 July 2023", substitute "1 July 2024".

Note: Table item 8.4 of section 50-40 will be repealed on 1 July 2025: see Part 2 of Schedule 4 to the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015.