Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 1 Main amendments
Income Tax Assessment Act 1997
1 Section 67-23 (after table item 23)
Insert:
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27 |
exploration development incentive |
the *tax offset available under Subdivision 418-B |