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Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012

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2010-2011-2012

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

Tax Laws Amendment (Clean Building Managed Investment Trust) Bill 2012

 

 

(1)     Schedule 1, item 20, page 7 (lines 11 to 13), omit subsection 12-430(2), substitute:

             (2)  For the purpose of subsection (1):

                     (a)  the construction of the building is taken to have commenced at the time the works on the lowest level (including any basement level) of the building commence; and

                     (b)  the construction of the building is not taken to have commenced merely because works preparing the site for construction, or works undertaken below the lowest level of the building (including any basement level), have commenced.

[clean building managed investment trust]