-
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedules
- Schedule 1 Junior minerals exploration incentive
- Part 1 Main amendments
- Income Tax Assessment Act 1997
- 1 Section 418-1
- 2 Subdivisions 418-D and 418-E
- 3 Section 418-150
- 4 After section 418-150
- 5 Section 418-160
- 6 Paragraph 418-185(2)(a)
- 6A At the end of Division 418
- Part 2 Other amendments
- Income Tax Assessment Act 1936
- 7 Subsection 6(1) (definition of exploration development incentive tax offset)
- 8 Subsection 6(1)
- 9 Subparagraph 177F(1)(e)(i)
- 10 Subparagraphs 177F(3)(e)(i) and (ii)
- Income Tax Assessment Act 1997
- 11 Section 13-1 (table item headed "exploration for minerals")
- 12 Section 67-23 (table item 27)
- 13 After section 112-77
- 14 Section 130-1
- 15 At the end of Division 130
- 16 Subdivision 418-B (heading)
- 17 Group heading before section 418-10
- 18 Group heading before section 418-25
- 19 Subdivision 418-C (heading)
- 20 Section 418-50 (heading)
- 21 Section 418-55 (heading)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1) (definition of exploration credit)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1) (definition of maximum exploration credit amount)
- 26 Subsection 995-1(1)
- Taxation Administration Act 1953
- 26A At the end of Part IA
- 27 Section 45-340 in Schedule 1 (method statement, step 1, paragraph (h))
- 28 Section 45-375 in Schedule 1 (method statement, step 1, paragraph (g))
- Part 3 Repeal of Division 418
- Income Tax Assessment Act 1936
- 29 Subsection 6(1)
- 30 Paragraphs 177C(1)(bba) and (fa)
- 31 Subparagraph 177C(2A)(b)(ii)
- 32 Paragraph 177C(2A)(c)
- 33 Subsection 177C(3)
- 34 Paragraph 177C(3)(caa)
- 35 Paragraph 177C(3)(cb)
- 36 Paragraph 177C(3)(ga)
- 37 Paragraphs 177C(3)(h) and 177CB(1)(da)
- 38 Paragraph 177F(1)(da)
- 39 Paragraph 177F(1)(e)
- 40 Paragraph 177F(3)(da)
- 41 Paragraphs 177F(3)(e) and (f)
- Income Tax Assessment Act 1997
- 42 Section 13-1 (table item headed "exploration for minerals")
- 43 Section 36-25 (table dealing with tax losses of greenfields minerals explorers)
- 44 Section 67-23 (table item 27)
- 45 Section 130-110
- 46 Section 197-42
- 47 Subsection 205-15(1) (table item 7)
- 48 Subsection 219-15(2) (table item 8)
- 49 Division 418
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1) (paragraph (a) of the definition of tax loss)
- 52 Subsection 995-1(1) (definition of unused allocation of exploration credits)
- Taxation Administration Act 1953
- 53 Subsection 8AAB(4) (table item 16A)
- 54 Section 45-340 in Schedule 1 (method statement, step 1, paragraph (ga))
- 55 Section 45-340 in Schedule 1 (method statement, step 1, paragraph (h))
- 56 Section 45-375 in Schedule 1 (method statement, step 1, paragraph (fa))
- 57 Section 45-375 in Schedule 1 (method statement, step 1, paragraph (g))
- 58 Paragraph 155-5(2)(g) in Schedule 1
- 59 Subsection 155-15(1) in Schedule 1 (table item 4)
- 60 Subsection 250-10(2) in Schedule 1 (table item 38D)
- 61 Section 280-101 in Schedule 1
- 62 Paragraph 280-105(1)(a) in Schedule 1
- 63 Subsection 280-110(1) in Schedule 1
- 64 Subsection 284-80(1) in Schedule 1 (table item 5)
- Part 4 Application, transitional and saving provisions
- Division 1 Application and transitional provisions
- 65 Application of amendments
- 66 Transitional provisions relating to the 2017-18 income year
- 67 Continued application of the old law in relation to entities that were greenfields minerals explorers in the 2016-17 income year
- Division 2 Saving provisions relating to repeal of Division 418
- 68 Object
- 69 Making and amending assessments, and doing other things, in relation to past matters
- 70 Saving of provisions about effect of assessments
- 71 Saving of provisions about general interest charge or shortfall interest charge
- 72 Repeals disregarded for the purposes of dependent provisions
- 73 Division does not limit operation of section 7 of the Acts Interpretation Act 1901
- Schedule 2 Amendment of the Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015
- Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015
- 1 Subsection 2(1) (table item 12)
- 2 Subsection 2(1) (table item 14)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
