Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)

Schedule 8   Capital expenditure for the establishment of trees in carbon sink forests

Part 2   Income year 2012-13 and later income years

Income Tax Assessment Act 1997

13   Paragraph 40-1010(1)(b)

After “you incur”, insert “or another entity incurs”.