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

35   Subsection 995-1(1)

Insert:

designated infrastructure project means an infrastructure project designated under section 415-70.

designated infrastructure project entity has the meaning given by section 415-20.

infrastructure project capital expenditure has the meaning given by subsection 415-75(4).

infrastructure project designation rules has the meaning given by section 415-100.


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