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
48 Application of amendments
(1) The amendments made by items 1, 2 and 3 of this Schedule apply in relation to the 2012-13 income year and later income years.
(2) The amendments made by items 5 and 6 of this Schedule apply to a loss for the 2012-13 income year or a later income year.
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