Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Taxation Administration Act 1953
32 Subsection 155-15(1) in Schedule 1 (at the end of the table)
Add:
|
4 |
an amount of *excess exploration credit tax for an income year |
the Commissioner |
return given under section 418-160 for the income year |