Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)
Schedule 1 Junior minerals exploration incentive
Part 1 Main amendments
Income Tax Assessment Act 1997
5 Section 418-160
Repeal the section, substitute:
An entity that is liable to pay *excess exploration credit tax for an income year (the credit year ) must give the Commissioner a return relating to excess exploration credit tax, in the *approved form, within 21 days after the end of the *financial year corresponding to the income year that immediately follows the credit year.
© 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).