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INCOME TAX ASSESSMENT ACT 1997 - SECT 415.50 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 415.50

What this Subdivision is about

To receive the special treatment for tax losses and bad debts under Subdivision   415 - B, an entity must only engage in activities for the purposes of carrying on an infrastructure project designated by the Infrastructure CEO under this Subdivision.

Designation is dependent on:

  (a)   criteria prescribed by the Minister; and

  (b)   a cap on the total estimated private capital expenditure that would be incurred for all provisionally designated and designated infrastructure projects.

Table of sections

Designating infrastructure projects

415 - 55   Applications for designation

415 - 60   Dealing with applications

415 - 65   Provisional designation

415 - 70   Designation

Infrastructure project capital expenditure cap

415 - 75   Infrastructure project capital expenditure cap

415 - 80   Acceptance of estimates of infrastructure project capital expenditure

Miscellaneous

415 - 85   Review of decisions

415 - 90   Information to be made public

415 - 95   Delegation

415 - 100   Infrastructure project designation rules

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