Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 3   Geothermal energy

Income Tax Assessment Act 1997

2   Section 12-5 (table item headed "capital allowances")

Omit:

exploration or prospecting

40-80(1), 40-730

substitute:

exploration or prospecting

40-80(1) and (1A), 40-730

geothermal exploration information

Subdivision 40-B

geothermal exploration rights

Subdivision 40-B