Income Tax Assessment Act 1997



Division 418 - Exploration for minerals  

Subdivision 418-F - Excess exploration credits  

SECTION 418-155   418-155   Due date for payment of excess exploration credit tax  

An entity ' s *excess exploration credit tax for an income year, as assessed under Schedule 1 to the Taxation Administration Act 1953 , is due and payable at the end of the day by which the entity is required under section 418-160 to give the return relating to the income year.

For assessments of excess exploration credit tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.