Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)
Schedule 6 Exploration development incentive
Part 2 Other amendments
Taxation Administration Act 1953
37 Subsection 284-80(1) in Schedule 1 (at the end of the table)
Add:
|
5 |
You are liable to pay to the Commissioner an amount of *excess exploration credit tax |