Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)
Schedule 3 Geothermal energy
Income Tax Assessment Act 1997
6 Section 40-40 (after table item 9)
Insert:
|
9A |
*Geothermal exploration information that an entity has and that is relevant to: (a) *geothermal energy extraction carried on, or proposed to be carried on, by the entity; or (b) a *business carried on by the entity that includes *exploration or prospecting for *geothermal energy resources from which energy can be extracted by geothermal energy extraction; whether or not the information is generally available |
The entity |