Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
30 Subsection 995-1(1)
geothermal energy extraction right means:
(a) an authority, licence, permit or right under an *Australian law to carry on *geothermal energy extraction; or
(b) a lease of land that allows the lessee to carry on geothermal energy extraction on the land; or
(c) an interest in such an authority, licence, permit, right or lease.