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

22   Section 12-5 (table item headed "infrastructure borrowings")

Repeal the item, substitute:

infrastructure

 

infrastructure borrowings

159GZZZZD to 159GZZZZH

see also tax losses

 

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).