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INCOME TAX ASSESSMENT ACT 1997 - SECT 415.100

Infrastructure project designation rules

  (1)   The Minister may, by legislative instrument, make rules (the infrastructure project designation rules ) prescribing matters:

  (a)   required or permitted by this Subdivision to be prescribed by the rules; or

  (b)   necessary or convenient to be prescribed for carrying out or giving effect to this Subdivision.

  (2)   Despite subsection   14(2) of the Legislation Act 2003 , the * infrastructure project designation rules may make provision in relation to a matter by applying, adopting or incorporating any matter contained in an instrument, or other writing, made by Infrastructure Australia as in force or existing from time to time.

Table of Subdivisions

  Guide to Division   417

417 - A   Introduction

417 - B   Capital allowances

417 - C   Capital gains tax

417 - D   Transferring or applying tax losses

417 - E   Foreign income tax offset

417 - F   Transfer pricing


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