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

25   Subsection 995-1(1) (definition of maximum exploration credit amount)

Repeal the definition, substitute:

maximum exploration credit amount for an income year has the meaning given by subsection 418-85(2).