Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Taxation Administration Act 1953
28 Section 45-340 in Schedule 1 (at the end of step 1 of the method statement)
(h) Subdivision 418-B of the Income Tax Assessment Act 1997 (the exploration development incentive tax offset).
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