Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)

Schedule 2   Incentives for designated infrastructure projects

Part 3   Application of amendments

Income Tax (Transitional Provisions) Act 1997

47   At the end of Part 3-45

Add:

Division 415 - Designated infrastructure projects

Table of Subdivisions

415-B Application of Subdivision 415-B of the Income Tax Assessment Act 1997

Subdivision 415-B - Application of Subdivision 415-B of the Income Tax Assessment Act 1997

Table of sections

415-10 Application of Subdivision 415-B of the Income Tax Assessment Act 1997

415-10 Application of Subdivision 415-B of the Income Tax Assessment Act 1997

Subdivision 415-B of the Income Tax Assessment Act 1997 applies to:

(a) a tax loss for the 2012-13 income year or a later income year; or

(b) a debt incurred in the 2012-13 income year or a later income year.