Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 6   Exploration development incentive

Part 2   Other amendments

Taxation Administration Act 1953

37   Subsection 284-80(1) in Schedule 1 (at the end of the table)

Add:

5

You are liable to pay to the Commissioner an amount of *excess exploration credit tax