Income Tax Assessment Act 1997
Section 262A of the Income Tax Assessment Act 1936 applies for the purposes of this Division as if:
(a) the reference in that section to a person carrying on a business were a reference to a *corporate tax entity; and
(b) the reference in paragraph (2)(a) of that section to the person ' s income and expenditure were a reference to the entity ' s liability to pay *excess exploration credit tax; and
(c) paragraph (5)(a) of that section were omitted.