Tax Loss Incentive

The tax loss incentive was introduced in 2013 to encourage private investment in nationally significant infrastructure. The incentive works by removing two key impediments in the tax system, allowing eligible entities to benefit from:

  1. Uplifting the value of carry forward losses by the 10 year Government bond rate; and
  2. Exempting the carry forward losses and bad debt deductions from the continuity of ownership and the same business tests.

To receive the tax loss incentive, applications must first be made to the Chief Executive Officer of Infrastructure Australia for designated infrastructure project status.

How to apply

Applications can be made at any time by email to Infrastructure Australia at the following address:

All queries in relation to applications, and requests for application cover sheets and guidelines can be made by email to


For more information please consult the following documents:

From 1 September 2014, the Infrastructure Australia Amendment Bill came into effect. This meant the position of the Infrastructure Coordinator was abolished and replaced with the Chief Executive Officer of Infrastructure Australia. For the purposes of Division 415 of the Income Tax Assessment Act 1997 and the infrastructure project designation rules made under section 415–100 of that Act, a function previously performed by the Infrastructure Coordinator will now be performed by the Chief Executive Officer of Infrastructure Australia.

Contact us

Infrastructure Australia
Telephone: 02 8114 1900

Australian Taxation Office
Telephone: 132 866