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
32 At the end of section 707-300
Add:
Note: This Subdivision does not apply if the joining entity is a designated infrastructure project entity just before the transfer and the head company is a designated infrastructure project entity just after the transfer: see section 415-45.
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