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:

3.

A trust is a designated infrastructure project entity.

Subdivision 415-B


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