Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Income Tax Assessment Act 1997
20 Subsection 219-15(2) (at the end of the table)
Add:
|
8 |
a *franking credit arises under subsection 418-55(1) in relation to an *exploration credit |
the amount of the *franking credit specified in subsection 418-55(2) |
at the time provided by subsection 418-55(3) |