House of Representatives

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Bill 2014

Excess Exploration Credit Tax Bill 2014

Excess Exploration Credit Tax Act 2015

Explanatory Memorandum

(Circulated by the authority of the Treasurer, the Hon J. B. Hockey MP)


Financial impacts are in underlying cash balance terms.


Figures include petroleum exploration and extraction.


Productivity Commission (2013). Mineral and Energy Resource Exploration .


Productivity Commission (2013). Mineral and Energy Resource Exploration .


Productivity Commission (2013). Mineral and Energy Resource Exploration .


Coalition's Policy for Resources and Energy September 2013.


Cairns C, Hronsky J and Schodde R (2010), Market Failure in the Australian Mineral Exploration Industry: The Case for Fiscal Incentives ; Association of Mining and Exploration Companies (2012), Submission to The Treasury - Business Tax Working Group re The Tax Treatment of Losses .


HLB Mann Judd (2014). IPO Watch .


Schodde and Guj, University of Western Australia (2012). Where are Australia's mines of tomorrow ?


HLB Mann Judd (2013). IPO Watch .


Policy Transition Group (2010). Minerals and Petroleum Exploration .


South Australian Chamber of Mines and Energy (SACOME) submission to the Department of Industry.


CPS Capital submission to the Department of Industry.


Association of Mining and Exploration Companies (AMEC) submission to the Department of Industry.


Schodde and Guj, University of Western Australia (2012). Where are Australia's mines of tomorrow ?


CPS Capital submission to the Department of Industry


SACOME and AMEC submissions to the Department of Industry.


AMEC submission to the Department of Industry.


Canada's Economic Action Plan - Junior Mineral Exploration : http://actionplan.gc.ca/en/initiative/junior-mineral-exploration.


AMEC and SACOME submissions to the Department of Industry


KPMG (2013). Impact of the Mineral Exploration Tax Credit (METC)


SACOME submission to the Department of Industry


Grant Thornton Australia, 2014 Junior Mining and Exploration Survey .


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