Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-45
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RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Division 418
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Exploration for minerals
Subdivision 418-F
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Excess exploration credits
SECTION 418-155
418-155
Due date for payment of excess exploration credit tax
An entity ' s *excess exploration credit tax for an income year, as assessed under Schedule 1 to the Taxation Administration Act 1953 , is due and payable at the end of the day by which the entity is required under section 418-160 to give the return relating to the income year.
View history note
Hide history noteAn entity ' s *excess exploration credit tax for an income year, as assessed under Schedule 1 to the Taxation Administration Act 1953 , is due and payable at the end of the day by which the entity is required under section 418-160 to give the return relating to the income year.
Note:
For assessments of excess exploration credit tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
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