Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 415 - Designated infrastructure projects  

View history reference

 View history note

 Hide history note

History

Div 415 inserted by No 124 of 2013, s 3 and Sch 2 item 4, effective 11 July 2013.

Subdivision 415-C - Designating infrastructure projects  

View history reference

 View history note

 Hide history note

History

Subdiv 415-C inserted by No 124 of 2013, s 3 and Sch 2 item 4, effective 11 July 2013.

Guide to Subdivision 415-C

SECTION 415-50  

415-50   What this Subdivision is about  

View history reference

To receive the special treatment for tax losses and bad debts under Subdivision 415-B , an entity must only engage in activities for the purposes of carrying on an infrastructure project designated by the Infrastructure CEO under this Subdivision.

Designation is dependent on:

(a) criteria prescribed by the Minister; and

(b) a cap on the total estimated private capital expenditure that would be incurred for all provisionally designated and designated infrastructure projects.

 View history note

 Hide history note

History

S 415-50 amended by No 77 of 2014, s 3 and Sch 1 item 47, by substituting " Infrastructure CEO " for " Infrastructure Coordinator " , effective 1 September 2014. For transitional and savings provisions see note under s 415-1 .

S 415-50 inserted by No 124 of 2013, s 3 and Sch 2 item 4, effective 11 July 2013.

TABLE OF SECTIONS

TABLE OF SECTIONS

Designating infrastructure projects
415-55	Applications for designation
415-60	Dealing with applications
415-65	Provisional designation
415-70	Designation
Infrastructure project capital expenditure cap
415-75	Infrastructure project capital expenditure cap
415-80	Acceptance of estimates of infrastructure project capital expenditure
Miscellaneous
415-85	Review of decisions
415-90	Information to be made public
415-95	Delegation
415-100	Infrastructure project designation rules

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.