Income Tax Assessment Regulations 1997 (Repealed)
PART 3A
-
RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 418
-
Exploration for minerals
Subdivision 418-DA
-
Exploration credits allocation
REGULATION 418-103.01
418-103.01
MEANING OF ANNUAL EXPLORATION CAP
-
2020-21 INCOME YEAR
For the purposes of paragraph 418-103(1)(d) of the Act, the amount of $5 million is prescribed.
View history note
Hide history noteFor the purposes of paragraph 418-103(1)(d) of the Act, the amount of $5 million is prescribed.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.