Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 5 Geothermal energy
Income Tax Assessment Act 1997
1 Section 12-5 (table item headed "capital allowances")
Omit:
|
exploration or prospecting |
40-80(1) and (1A), 40-730 |
|
geothermal exploration information |
Subdivision 40-B |
|
geothermal exploration rights |
Subdivision 40-B |
substitute:
|
exploration or prospecting |
40-80(1), 40-730 |