Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
9 Subsection 40-300(2) (at the end of the table)
You stop *holding a *geothermal exploration right relating to an area because you *acquire a *geothermal energy extraction right relating to the same area or an area that is not significantly different
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