Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)
Schedule 1 Tax relief for certain mining arrangements
Part 2 Farm-in farm-out arrangements
Income Tax Assessment Act 1997
6 Section 11-55 (after table item headed "environment")
Insert:
farm-in farm-out arrangements |
|
rewards for providing exploration benefits |
40-1135 |