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
39 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
After this Act, insert (including such a tax loss as increased under section 415-15).