Income Tax Assessment Act 1997

Div 402 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013.

Div 402 inserted by No 42 of 2009, s 3 and Sch 4 item 10, effective 23 June 2009.

Subdiv 402-W repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013.

Subdiv 402-W inserted by No 42 of 2009, s 3 and Sch 4 item 10, effective 23 June 2009.

S 402-750 repealed by No 84 of 2013, s 3 and Sch 8 item 32, effective 28 June 2013. S 402-750 formerly read:

SECTION 402-750 What this Subdivision is about  

A company may get a refundable tax offset under the National Urban Water and Desalination Plan for a project that the Water Minister certifies as being eligible for the tax offset.

The amount of the urban water tax offset is specified in the certificate.

The urban water tax offset is only available for the income years 2009-10 to 2012-13.

Note:

This Subdivision will be repealed on 1 July 2014: see Part 2 of Schedule 4 to the Tax Laws Amendment (2009 Measures No 2) Act 2009 .

S 402-750 inserted by No 42 of 2009 , s 3 and Sch 4 item 10, effective 23 June 2009.