Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 3   Geothermal energy

Income Tax Assessment Act 1997

23   At the end of section 40-730

Add:

(9) Geothermal exploration information is geological, geophysical or technical information that:

(a) relates to the presence, absence or extent of *geothermal energy resources in an area; or

(b) is likely to help in determining the presence, absence or extent of such resources in an area.