Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:2_47
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 2 cl 47
Character Range: 85849–86512

47  At the end of Part 3‑45
Add:

Division 415—Designated infrastructure projects

Table of Subdivisions
415‑B Application of Subdivision 415‑B of the Income Tax Assessment Act 1997

Subdivision 415‑B—Application of Subdivision 415‑B of the Income Tax Assessment Act 1997

Table of sections
415‑10 Application of Subdivision 415‑B of the Income Tax Assessment Act 1997

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.