Income Tax Assessment (Infrastructure Project Designation) Amendment Rule 2016 (Cth)

Income Tax Assessment (Infrastructure Project Designation) Amendment Rule 2016 I, Kelly O'Dwyer, Minister for Revenue & Financial Services, make the following instrument under the Income Tax Assessment Act 1997.

Dated: 24 August 2016

Kelly O'Dwyer Minister for Revenue & Financial Services

Contents Part 1—Preliminary 1 Name of rule 2 Commencement 3 Authority 4 Schedules. Schedule 1—Amendments Income Tax Assessment (Infrastructure Project Designation) Rule 2013 1 Section 4 2 Section 4 (definition of Infrastructure Priority List) 3 Section 4 (definition of Reform and Investment Framework) 4 Section 4 (note) 5 At the end of section 4 6 Section 6 (note) 7 Section 6 (note) 8 Section 6 (note) 9 Section 6 (note) 10 Paragraph 7(3)(a) 11 Paragraph 9(2)(a) 12 Subparagraph 9(3)(b)(i) 13 Subsection 10(1) 14 Paragraph 10(2)(b) 15 Paragraph 10(2)(c) 16 Paragraph 10(2)(f) 17 Paragraph 10(2)(g) 18 Amendment of listed provisions – Infrastructure CEO 19 Application

Part 1—Preliminary

1 Name of rule This rule is the Income Tax Assessment (Infrastructure Project Designation) Amendment Rule 2016.

2 Commencement This rule commences on the day after it is registered.

3 Authority This rule is made under section 415-100 of the Income Tax Assessment Act 1997.

4 Schedules. Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1—Amendments

Income Tax Assessment (Infrastructure Project Designation) Rule 2013

1 Section 4 Insert: Assessment Framework means the framework of that name maintained by Infrastructure Australia as existing from time to time.

Board means the Board of Infrastructure Australia established by section 6D of the Infrastructure Australia Act 2008.