Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
8 Subsection 40-290(5)
Repeal the subsection, substitute:
Exception: mining, quarrying or prospecting information and geothermal exploration information
(5) This section does not apply to *mining, quarrying or prospecting information or *geothermal exploration information.