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

Schedule 3   Geothermal energy

Income Tax Assessment Act 1997

6   Section 40-40 (after table item 9)



*Geothermal exploration information that an entity has and that is relevant to:

(a) *geothermal energy extraction carried on, or proposed to be carried on, by the entity; or

(b) a *business carried on by the entity that includes *exploration or prospecting for *geothermal energy resources from which energy can be extracted by geothermal energy extraction;

whether or not the information is generally available

The entity