INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 415 - Designated infrastructure projects  

Guide to Division 415  

SECTION 415-1   What this Division is about  


This Division provides for special treatment for tax losses and bad debts for certain entities (called " designated infrastructure project entities " ) that carry on infrastructure projects that the Infrastructure CEO designates under Subdivision 415-C .


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