Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 8 Capital expenditure for the establishment of trees in carbon sink forests
Part 2 Income year 2012-13 and later income years
Income Tax Assessment Act 1997
19 Paragraph 40-1010(4)(a)
Repeal the paragraph, substitute:
(a) if the establishing entity lodges its *income tax return for the income year within 5 months after the end of the income year - the day the establishing entity lodges that income tax return; or
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