Income Tax Assessment Act 1997

SDiv418-B

Amended by:


Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (assent 28/3/2018)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl16

Commenced Action Note
1/04/2018 Amend Substituted title 'Subdivision 418-B - Junior minerals exploration incentive tax offset'

3-Sch1-Cl49

Commenced Action Note
1/07/2023 Repeal Repealed title 'Subdivision 418-B - Exploration development incentive tax offset'

Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (assent 19/03/2015)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl2

Commenced Action Note
19/03/2015 Insert Inserted title 'Subdivision 418-B - Exploration development incentive tax offset'

3-Sch6-Cl57

Commenced Action Note
1/07/2020 Repeal Repealed title 'Subdivision 418-B - Exploration development incentive tax offset'