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Income Tax Assessment (Infrastructure Project Designation) Rule 2013 was made by the Assistant Treasurer, David Bradbury, on 7 July 2013 and registered on the Federal Register of Legislative Instruments on 10 July 2013 as Legislative Instrument - F2013L01335.

The rule, made pursuant to s 415-100 of ITAA 1997, sets out processes and conditions relating to applications for designated infrastructure project status. Entities that carry on a nationally significant infrastructure project that has been designated by the Infrastructure Coordinator receive tax incentives.

For a copy of the Explanatory Statement, click on the Explanatory Statement tab.


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