Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
2 Section 12-5 (table item headed "capital allowances")
Omit:
|
exploration or prospecting |
40-80(1), 40-730 |
substitute:
|
exploration or prospecting |
40-80(1) and (1A), 40-730 |
|
geothermal exploration information |
Subdivision 40-B |
|
geothermal exploration rights |
Subdivision 40-B |