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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 415 - Designated infrastructure projects  

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Subdivision 415-C - Designating infrastructure projects  

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Guide to Subdivision 415-C

SECTION 415-50  

415-50   What this Subdivision is about  

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To receive the special treatment for tax losses and bad debts under Subdivision 415-B , an entity must only engage in activities for the purposes of carrying on an infrastructure project designated by the Infrastructure CEO under this Subdivision.

Designation is dependent on:

  • (a) criteria prescribed by the Minister; and
  • (b) a cap on the total estimated private capital expenditure that would be incurred for all provisionally designated and designated infrastructure projects.

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    TABLE OF SECTIONS
    TABLE OF SECTIONS
    Designating infrastructure projects
    415-55 Applications for designation
    415-60 Dealing with applications
    415-65 Provisional designation
    415-70 Designation
    Infrastructure project capital expenditure cap
    415-75 Infrastructure project capital expenditure cap
    415-80 Acceptance of estimates of infrastructure project capital expenditure
    Miscellaneous
    415-85 Review of decisions
    415-90 Information to be made public
    415-95 Delegation
    415-100 Infrastructure project designation rules


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