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

14   Section 116-25 (at the end of the cell at table item A1, column headed "Special rules:")


If the disposal is a disposal of part of an interest in a *mining, quarrying or prospecting right under a *farm-in farm-out arrangement: see section 116-115