Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)
Schedule 1 Junior minerals exploration incentive
Part 1 Main amendments
Income Tax Assessment Act 1997
5 Section 418-160
Repeal the section, substitute:
An entity that is liable to pay *excess exploration credit tax for an income year (the credit year ) must give the Commissioner a return relating to excess exploration credit tax, in the *approved form, within 21 days after the end of the *financial year corresponding to the income year that immediately follows the credit year.