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
24 Subsection 995-1(1)
excess exploration credit tax means tax imposed by the Excess Exploration Credit Tax Act 2015.
exploration credit means an exploration credit created under Subdivision 418-D.
greenfields minerals expenditure has the meaning given by section 418-80.
greenfields minerals explorer has the meaning given by section 418-75.
maximum exploration credit amount has the meaning given by subsection 418-85(2).