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INCOME TAX ASSESSMENT ACT 1997 - SECT 415.5 Object of this Division

INCOME TAX ASSESSMENT ACT 1997 - SECT 415.5

Object of this Division

    The object of this Division is to reduce the disincentives for private expenditure on nationally significant infrastructure that result from the long lead times between incurring deductions for, and earning assessable income from, such expenditure.

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