Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Income Tax Assessment Act 1997
17 At the end of section 36-25
Add:
Tax losses of greenfields minerals explorers
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Item |
For the special rules about this situation... |
See: |
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1. |
A greenfields minerals explorer creates exploration credits. |
Section 418-95 |