Document ID: chunk:federal_register_of_legislation:C2024C00818:clause:1_25
Version: federal_register_of_legislation:C2024C00818
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 304130–304739

25  Rule—restriction on transfer of GDP expenditure
  The person may not transfer the expenditure to the receiving project in relation to the transfer year if:
 (a) the expenditure was incurred in a GDP expenditure year in relation to the receiving project; and
 (b) there is other expenditure that the person could transfer to the receiving project in relation to the transfer year under section 45A; and
 (c) that other expenditure was incurred in:
 (i) a standard uplift expenditure year in relation to the receiving project; or
 (ii) an earlier GDP expenditure year in relation to the receiving project.