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.