Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 415
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Designated infrastructure projects
Subdivision 415-B
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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.
View history note
Hide history noteSubdivision 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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