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

Schedule 6   Exploration development incentive

Part 3   Repeal of Division 418

Income Tax Assessment Act 1997

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

Omit "or reduced under section 418-95".