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
12 After paragraph 104-35(5)(f)
(g) you created the right by creating in another entity a right to receive an *exploration benefit under a *farm-in farm-out arrangement.