Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 2 Incentives for designated infrastructure projects
Part 3 Application of amendments
Income Tax (Transitional Provisions) Act 1997
47 At the end of Part 3-45
Add:
Division 415 - Designated infrastructure projects
Table of Subdivisions
415-B Application of Subdivision 415-B of the Income Tax Assessment Act 1997
Subdivision 415-B - Application of Subdivision 415-B of the Income Tax Assessment Act 1997
Table of sections
415-10 Application of Subdivision 415-B of the Income Tax Assessment Act 1997
415-10 Application of Subdivision 415-B of the Income Tax Assessment Act 1997
Subdivision 415-B of the Income Tax Assessment Act 1997 applies to:
(a) a tax loss for the 2012-13 income year or a later income year; or
(b) a debt incurred in the 2012-13 income year or a later income year.
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