INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 415 - Designated infrastructure projects  

Subdivision 415-B - Application of Subdivision 415-B of the Income Tax Assessment Act 1997  

SECTION 415-10   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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