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
26 Section 36-25 (at the end of the table dealing with tax losses of trusts)
Add:
3. |
A trust is a designated infrastructure project entity. |
Subdivision 415-B |