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

19   Paragraph 40-1010(4)(a)

Repeal the paragraph, substitute:

(a) if the establishing entity lodges its *income tax return for the income year within 5 months after the end of the income year - the day the establishing entity lodges that income tax return; or