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
24 Subsection 995-1(1)
Insert:
exploration credits allocation for an entity for an income year has the meaning given by section 418-81.
exploration credits remainder for an income year has the meaning given by subsection 418-103(2).
exploration investment has the meaning given by section 418-111.
issue pool , for exploration investment made in an entity in an income year, has the meaning given by section 418-115.