Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 (15 of 2018)

Schedule 1   Junior minerals exploration incentive

Part 2   Other amendments

Income Tax Assessment Act 1997

24   Subsection 995-1(1)

Insert:

exploration credits allocation for an entity for an income year has the meaning given by section 418-81.

exploration credits remainder for an income year has the meaning given by subsection 418-103(2).

exploration investment has the meaning given by section 418-111.

issue pool , for exploration investment made in an entity in an income year, has the meaning given by section 418-115.