Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)

Schedule 5   Geothermal energy

Income Tax Assessment Act 1997

8   Subsection 40-290(5)

Repeal the subsection, substitute:

Exception: mining, quarrying or prospecting information

(5) This section does not apply to *mining, quarrying or prospecting information.