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

Schedule 3   Geothermal energy

Income Tax Assessment Act 1997

8   Subsection 40-290(5)

Repeal the subsection, substitute:

Exception: mining, quarrying or prospecting information and geothermal exploration information

(5) This section does not apply to *mining, quarrying or prospecting information or *geothermal exploration information.