INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 418 - Exploration for minerals  

Subdivision 418-B - Junior minerals exploration incentive tax offset  

Amount of junior minerals exploration incentive tax offset

SECTION 418-25   418-25   The amount of the tax offset  


The amount of your *tax offset under this Subdivision for an income year is the sum of:


(a) all the *exploration credits issued to you under Subdivision 418-E ; and


(b) all the exploration credits taken under section 418-20 to have been issued to you;

for the income year.


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