Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 1   Tax relief for certain mining arrangements

Part 2   Farm-in farm-out arrangements

Income Tax Assessment Act 1997

12   After paragraph 104-35(5)(f)


(g) you created the right by creating in another entity a right to receive an *exploration benefit under a *farm-in farm-out arrangement.