Commonwealth Consolidated Acts Commonwealth Consolidated ActsSubdivision 707 - C (Amount of transferred losses that can be utilised) does not apply to a loss transferred under Subdivision 707 - A (Transfer of previously unutilised losses to head company), if:
(a) just before the transfer, the transferor of the loss was a * designated infrastructure project entity; and
(b) just after the transfer, the transferee of the loss is a designated infrastructure project entity.