Document ID: chunk:federal_register_of_legislation:C2018C00085:clause:7_44
Version: federal_register_of_legislation:C2018C00085
Segment Type: clause
Provision Reference: sch 7 cl 44
Character Range: 139395–139928

44  Paragraph 35(1)(a)
Repeal the paragraph, substitute:
 (a) any amount of class 1 GDP factor expenditure actually incurred by the person in relation to the project in the financial year, being expenditure incurred more than 5 years before the earlier of the following:
 (i) the day specified in the production licence notice in relation to the project;
 (ii) the day the production licence was issued in relation to the project; and

Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012