Treasury Laws Amendment (2021 Measures No. 4) Act 2021 (72 of 2021)

Schedule 2   Junior minerals exploration incentive extension

Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018

17   Application of amendments

(1) The amendments of the Income Tax Assessment Act 1997 made by this Schedule (other than item 9) apply in relation to exploration credits allocated, or to be allocated, for the 2021-22 income year or a later income year.

(2) The amendment made by item 9 applies in relation to exploration credits allocated for the 2020-21 income year.