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
26 Section 36-25 (at the end of the table dealing with tax losses of trusts)
Add:
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3. |
A trust is a designated infrastructure project entity. |
Subdivision 415-B |
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