Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 3   Geothermal energy

Income Tax Assessment Act 1997

33   Subsection 995-1(1)


geothermal exploration right means:

(a) an authority, licence, permit or right under an *Australian law to explore for *geothermal energy resources; or

(b) a lease of land that allows the lessee to explore for geothermal energy resources on the land; or

(c) an interest in such an authority, licence, permit, right or lease.