Before completing this form
This form is for entities participating in the Junior Minerals Exploration Incentive (JMEI). Lodge the form to declare there was no exploration investment in the income year you received an allocation.
These instructions are not a guide to income tax law. If they do not fully cover your circumstances, contact us at JMEI@ato.gov.au or your registered tax adviser.
Completing this form
Download the Notification of the No Exploration Investment (NAT 75426, PDF 253KB)This link will download a file. You must complete all details of the form.
You can complete the form online but the information you put in cannot be saved to your computer. Print a copy for your own records and lodge it with us.
Do not use correction fluid or tape. If you make a mistake, make your corrections electronically and print a new copy.
Top section
Complete these fields:
- In Specify the income year to which this relates, insert the income year the form is for.
- In If this is an amendment to a previous notification, provide the amendment number, insert a number only if you are amending a form you lodged earlier.
Section A: Entity details
- Enter the name of your entity.
- Enter the Australian business number (ABN) of your entity.
- Enter the current postal address.
Section B: Declaration of no exploration investment
- Enter the name of your entity.
- Enter the relevant income year.
Section C: Authorised signature declaration
In the declaration, include the following for the authorised person signing the form:
- name, position, business phone number and email
- registered tax agent number, if applicable
- an X at the declaration statement that applies to their circumstances
- signature
- date
Sign the form
When the form is completed and printed, the authorised person for the company must sign the form. Signing the form is a declaration that the information in the schedule and any attached documents is true and correct.
Penalties may apply for false or misleading statements.
Lodging this form
The lodgment due date is within 30 days after the end of the income year.
Make a copy of your JMEI form for your own records. Then lodge it online:
- Sign in to Online services for business.
- Navigate to Communication and secure mail.
- Select New message.
- Select View more topics.
- Select Exploration incentives.
- Select JMEI lodgment.
Remember to attach a copy of the form in the mail message.
Use this form to declare there was no exploration investment in the income year you received a JMEI allocation.