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
39 Subsection 995-1(1) (paragraph (a) of the definition of tax loss )
After “this Act”, insert “(including such a tax loss as increased under section 415-15)”.
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