Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 6   Exploration development incentive

Part 2   Other amendments

Income Tax Assessment Act 1997

25   Subsection 995-1(1) (paragraph (a) of the definition of tax loss )

After "section 415-15", insert "or reduced under section 418-95".