s 415-10
In forceApplication of Subdivision 415‑B of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 415Designated infrastructure projects
Subdivision 415-BApplication 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.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.