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.