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

18   Subsection 995-1(1)

Insert:

exploration benefit has the meaning given by subsection 40-1100(2).

farm-in farm-out arrangement has the meaning given by subsection 40-1100(1).