Your shopping cart is empty

The ATO advises that companies and fixed trusts that carry on part or all of a designated infrastructure project (DIP) can, subject to certain conditions:

  • uplift their tax losses by the long-term bond rate (LTBR) as defined in s 995-1 of the ITAA 1997 (see Long-term bond rate)
  • use those losses without applying the company continuity of ownership and same business tests or the equivalent trust loss rules.

The measure, contained in Tax Laws Amendment (2013 Measures No 2) Act 2013, received Royal Assent on 29 June 2013.

For more information, go here

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To