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
27 At the end of section 165-5
Add:
Note: The exceptions mentioned in this section apply differently in relation to designated infrastructure project entities: see section 415-35.
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