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 1936
10 At the end of section 266-80 in Schedule 2F
Add:
Note: See section 415-25 of the Income Tax Assessment Act 1997 if the trust was a designated infrastructure project entity during part, but not the whole, of the test period.