Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

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.
Note:

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


 

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