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

18   Transitional provision relating to the 2021-22 income year

Subsection 418-100(2) of the Income Tax Assessment Act 1997 applies to an application for a determination allocating exploration credits for the 2021-22 income year as if the reference in that subsection to 1 month before the start of the financial year corresponding to the income year for which the allocation is sought were a reference to 1 month starting on the 11th business day after the commencement of this item.