Income Tax Assessment (1997 Act) Regulations 2021

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 418 - Exploration for minerals  

Subdivision 418-DA - Exploration credits allocation  

SECTION 418-103.01  

418-103.01   MEANING OF ANNUAL EXPLORATION CAP - 2023-24 INCOME YEAR  

For the purposes of paragraph 418-103(1)(g) of the Act, the amount of $2.15 million is prescribed.