Tax Laws Amendment (2013 Measures No. 2) Act 2013 (124 of 2013)
Schedule 2 Incentives for designated infrastructure projects
Part 1 Main amendments
Income Tax Assessment Act 1997
3 After paragraph 165-35(b)
Insert:
(c) the company was a *designated infrastructure project entity during the whole of the income year.
Note: See subsection 415-35(7) if there is only part of the income year during which the company was a designated infrastructure project entity.
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