Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 1   Tax relief for certain mining arrangements

Part 2   Farm-in farm-out arrangements

Income Tax Assessment Act 1997

6   Section 11-55 (after table item headed "environment")

Insert:

farm-in farm-out arrangements

 

rewards for providing exploration benefits

40-1135