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).