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 1936

5   After paragraph 177C(1)(f)

Insert:

(fa) in a case where paragraph (bba) applies - the amount of the whole of the exploration credit or of the part of the exploration credit, as the case may be, referred to in that paragraph; and