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Schedule 3—Exemption for Global Infrastructure Hub Ltd

Schedule 3 Exemption for Global Infrastructure Hub Ltd

   

Income Tax Assessment Act 1997

1  Section 50-40 (cell at table item 8.4, column headed “Special conditions”)

Repeal the cell, substitute:

only amounts included as * ordinary income or * statutory income:

(a) on or after 24 December 2014; and

(b) before 1 July 2023

Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015

2  Subsection 2(1) (table item 7B)

Repeal the item, substitute:

7B.  Schedule 4, Part 2

1 July 2025.

1 July 2025

3  Part 2 of Schedule 4 (heading)

Repeal the heading, substitute:

Part 2—Sunsetting on 1 July 2025