Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)
Schedule 1 Junior minerals exploration incentive
Part 4 Application, transitional and saving provisions
Division 1 Application and transitional provisions
65 Application of amendments
The amendments made by Parts 1 and 2 of this Schedule apply in relation to:
(a) the creation and issuing of exploration credits by an entity in relation to exploration investment made in the entity in the 2017-18, 2018-19, 2019-20 and 2020-21 income years, but not in relation to exploration investment made in the entity in later income years; and
(b) the consequences of creating or issuing exploration credits for the 2017-18, 2018-19, 2019-20 and 2020-21income years.